18-125 C.M.R. ch. 304, § 9 - Use Tax Returns
Every person not otherwise required to file sales and use tax returns and who regularly makes purchases for business use that are subject to Maine use tax must register with the State Tax Assessor to file use tax returns. Every person so registered must file a use tax return and pay the use tax for each month in which purchases subject to use tax were made. Use tax returns need not be filed for months during which no tax is due.
Notes
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