C.M.R. 18, 125, ch. 303 - SALES TO INDUSTRIAL USERS

  1. § 125-303-1 - Definitions
  2. § 125-303-2 - Consumed or Destroyed Items
  3. § 125-303-3 - Certification requirement

SUMMARY:Explains the Sales and Use Tax Law as it pertains to the exemption provisions of machinery and equipment used in production, and consumed or destroyed items.

Notes

C.M.R. 18, 125, ch. 303
EFFECTIVE DATE:
June 1, 1951
AMENDED:
August 1, 1952
REPEALED AND REPLACED:
August 8, 1952
AMENDED:
September 1, 1955
September 16, 1961
REPEALED AND REPLACED:
November 1, 1973
AMENDED:
June 24, 1974
October 1, 1975
March 11, 1976
November 22, 1977
REPEALED AND REPLACED:
December 31, 1979
AMENDED:
January 1, 1984
October 21, 1985
August 5, 1987
November 12, 1989
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
AMENDED:
January 29, 2007 - filing 2007-28

STATUTORY AUTHORITY: 36 M.R.S.A. §112

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