Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 1751 (2026)

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✓ current as of May 2026
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Chapters 211 to 225 shall be known and may be cited as the "Sales and Use Tax Law."  
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Notes of Decisions
Cited in 4 cases, 1966–2005 · leading case: Katz v. Johnson, 220 A.2d 495 (Me. 1966).
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Katz v. Johnson, 220 A.2d 495 (Me. 1966). “Pertinent provisions of the Sales and Use Tax Law (36 M.R.S.A. § 1751 et seq.) are set forth below.”
Doolittle v. Johnson, 250 A.2d 822 (Me. 1969). “” The pertinent parts of the Sales and Use Tax Law (36 M.R.S.A. § 1751 et seq.) are set forth below.”
Bud's Red & White Super Markets v. Halperin, 351 A.2d 114 (Me. 1976). “As a retailer, plaintiff is required to report and pay sales taxes imposed on its sales at retail by 36 M.R.S.A. § 1751 et seq., (hereinafter the “Act”).”
Linnehan Leasing v. State Tax Assessor (Me. Super. Ct 2005). “Additionally, Atlantic and Linnehan share owners, officers, directors, office space, telephones, computers, a website ] 36 M.R.S.A. §1751 ET SEQ. and signage. However, these entities are organized as separate corporations each maintaining it’s own books and filing separate…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.