§1764. Tax against certain casual sales

Link to law: http://legislature.maine.gov/legis/statutes/36/title36sec1764.html
Published: 2015

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§1764. Tax against certain casual sales






The tax imposed by this Part must be levied upon all casual rentals of living quarters
in a hotel, rooming house, tourist camp or trailer camp and upon all casual sales
involving the sale of trailers, truck campers, motor vehicles, special mobile equipment,
watercraft or aircraft unless the property is sold for resale at retail sale or to
a corporation, partnership, trust, limited liability company or limited liability partnership when the seller is the
owner of 50% or more of the common stock of the corporation or of the ownership interests
in the partnership, trust, limited liability company or limited liability partnership. This section does not
apply to the rental of living quarters rented for a total of fewer than 15 days in
the calendar year, except that a person who owns and offers for rental more than one
property in the State during the calendar year is liable for collecting sales tax
with respect to the rental of each unit regardless of the number of days for which
it is rented. For purposes of this section, "special mobile equipment" does not include
farm tractors and lumber harvesting vehicles or loaders. [2015, c. 300, Pt. A, §24 (AMD).]





SECTION HISTORY

1975, c. 317, §2 (AMD).
1987, c. 49, §2 (AMD).
1987, c. 128, §2 (AMD).
1987, c. 769, §A155 (RPR).
1989, c. 508, §12 (AMD).
1989, c. 588, §C3 (AMD).
1989, c. 878, §A106 (RPR).
1991, c. 546, §23 (AMD).
1995, c. 281, §17 (AMD).
1997, c. 133, §2 (AMD).
1999, c. 518, §1 (AMD).
2005, c. 12, §O3 (AMD).
2005, c. 12, §O5 (AFF).
2005, c. 218, §25 (AMD).
2007, c. 375, §2 (AMD).
2011, c. 548, §17 (AMD).
2013, c. 331, Pt. C, §9 (AMD).
2015, c. 300, Pt. A, §24 (AMD).