C.M.R. 18, 125, ch. 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS

  1. § 125-301-1 - Definitions
  2. § 125-301-2 - Relief from Liability
  3. § 125-301-3 - Sales to Active Registered Retailers
  4. § 125-301-4 - Sales to Retailers Without Active Resale Certificates
  5. § 125-301-5 - Sales to Nonresident Retailers
  6. § 125-301-6 - Sales to Service Providers Registered Under the Service Provider Tax
  7. § 125-301-7 - Sales of Packaging Materials
  8. § 125-301-8 - Intentional Evasion of Tax

SUMMARY: Establishes procedures for making sales for resale, including leases or rentals and certain sales to service providers, and sales of packaging materials without collecting sales tax, and sets forth requirements for certification of such sales.

Notes

C.M.R. 18, 125, ch. 301
EFFECTIVE DATE:
June 1, 1951
AMENDED:
September 1, 1951
August 8, 1953
September 1, 1955
REPEALED AND REPLACED:
December 31, 1979
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
REPEALED AND REPLACED:
September 25, 2004 - filing 2004-413
AMENDED:
January 29, 2007 - filing 2007-27
October 19, 2016 - filing 2016-176
March 15, 2021 - filing 2021-061
2/25/2025 - filing 2025-035

STATUTORY AUTHORITY: 36 M.R.S. §112

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