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 Other Registered Dealers
  5. § 125-301-5 - Sales to Nonresident Retailers
  6. § 125-301-6 - Certain Sales to Lessors and Service Providers
  7. § 125-301-7 - Sales of Packaging Materials
  8. § 125-301-8 - Intentional Evasion of Tax

SUMMARY: Establishes procedures for making sales for resale, certain sales to lessors and 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REPEALED AND REPLACED: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REPEALED AND REPLACED: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
3/15/2021- filing 2021- 061

STATUTORY AUTHORITY: 36 M.R.S. §112

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