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 125-301-8 - Intentional Evasion of Tax

Current through 2024-38, September 18, 2024

A person that uses a resale certificate to purchase property or services without payment of tax or that signs a written statement claiming an exemption from salestax, knowing that tax is due on the property or services at the time of purchase, commits a crime as provided in 36 M.R.S. §184-A.

Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.