Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS
- Section 125-301-1 - Definitions
- Section 125-301-2 - Relief from Liability
- Section 125-301-3 - Sales to Active Registered Retailers
- Section 125-301-4 - Sales to Other Registered Dealers
- Section 125-301-5 - Sales to Nonresident Retailers
- Section 125-301-6 - Certain Sales to Lessors and Service Providers
- Section 125-301-7 - Sales of Packaging Materials
- Section 125-301-8 - Intentional Evasion of Tax
Current through 2024-38, September 18, 2024
SUMMARY: Establishes procedures for making sales for resale, certain sales to lessors and service providers and sales of packaging materials without collecting sales tax, and sets forth requirements for certification of such sales.
STATUTORY AUTHORITY: 36 M.R.S. §112
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