STATE STATUTES & CODES
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MAINE STATUTES AND CODES
36 §1753. Tax is a levy on consumer
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 211: GENERAL PROVISIONS
§1753. Tax is a levy on consumer
The liability for, or the incidence of, the tax imposed by this Part is declared to be a levy on the consumer. The retailer shall add the amount of the tax to the sale price and may state the amount of the tax separately from the sale price of tangible personal property or taxable services on price display signs, sales or delivery slips, bills and statements which advertise or indicate the sale price of that property or those services. [1987, c. 497, §26 (RPR).]
SECTION HISTORY
1987, c. 497, §26 (RPR).