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Title 36, Chapter 213: SALES TAX
36 §1811. Sales tax 
36 §1811-A. Credit for worthless accounts 
36 §1811-B. Credit for tax paid on purchases for resale 
36 §1812. Adding tax to sale price 
36 §1813. Illegal collection of sales tax prohibited 
36 §1814. Excessive and erroneous collections 
36 §1815. Tax from sales occurring on tribal land 
36 §1816. Special rules for mobile telecommunications services (REPEALED) 
36 §1817. Taxes on retail marijuana and retail marijuana products (REPEALED) 
36 §1818. Tax on adult use cannabis and adult use cannabis products 
36 §1819. Sourcing 
36 §1820. Tax on rental of all-terrain vehicles 
36 §1821. Tax on sales by automobile dealers and sales and use taxes collected by Bureau of Motor Vehicles related to motor vehicles 
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Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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