18-125 C.M.R. ch. 301, § 1 - Definitions

1. "Active registered retailer" means a person that is registered with the State Tax Assessor as a retailer and that has been issued a currently valid resale certificate as provided in 36 M.R.S. §1754-B.

2. "Gross sales" means the total amount of all sales of goods and services, whether or not subject to tax, including sales for resale and all exempt sales. It does not include sales tax charged to customers or the value of returned merchandise for which a full credit or refund was given to the customer.

3. "Lessor," which has the same meaning as in 36 M.R.S. § 1752(5-E), means a person who leases or rents tangible personal property located in this State to another person.

4. "Nonresident retailer" means a person that is not registered with the State Tax Assessor as a retailer under 36 M.R.S. §§1754-B or 1756 or required to register as a retailer by 36 M.R.S. §1754-B, and that is authorized in another state or country to make retail sales of tangible personal property in that state or country.

5. "Registered retailer" means a retailer that is registered with the State Tax Assessor as a retailer under 36 M.R.S. §§1754-B or 1756 but has not been issued a currently valid resale certificate.

6. "Resale certificate" means a resale certificate issued by the State Tax Assessor pursuant to 36 M.R.S. §1754-B(2-B) or a resale certificate issued by the State Tax Assessor pursuant to 36 M.R.S. §1754-B(2-C).

7. "Retailer," which has the same meaning as in 36 M.R.S. §1752(10), means a person who makes retail sales or who is required to register by 36 M.R.S. §1754-B or who is registered under 36 M.R.S. §1756. "Retailer" includes a lessor.

8. "Selling retailer" means a retailer that is the seller with respect to a particular transaction.

Notes

18-125 C.M.R. ch. 301, § 1