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

Me. Rev. Stat. tit. 36, § 1753 (2026)

Tax is a levy on consumer

✓ current as of May 2026
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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 that advertise or indicate the sale price of that property or those services. If the retailer does not state the amount of the tax separately from the sale price of tangible personal property or taxable services, the retailer shall include a statement on the sales slip or invoice presented to the purchaser that the stated price includes Maine sales tax.   [PL 2011, c. 285, §2 (AMD).]
SECTION HISTORY
PL 1987, c. 497, §26 (RPR). PL 2011, c. 285, §2 (AMD).
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Notes of Decisions
Cited in 4 cases, 1985–2001 · leading case: Collins v. State, 2000 ME 85 (Me. 2000).
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Collins v. State, 2000 ME 85 (Me. 2000). “1976) (holding that the legal incidence of the sales tax is on the retailer and not the consumer, notwithstanding the language of 36 M.R.S.A. § 1753 (1990) which says sales tax is a levy on the consumer).”
Bezanso v. State, Bureau of Taxation (In Re Warmings A.G. Food Ctr.), 50 B.R. 748 (D. Me. 1985). “36 M.R.S.A. § 1753. The retailer, however, is required to add the tax to the sale price, 36 M.”
Trucklease Corp. v. Cozy Harbor Seafoods, Inc., 746 A.2d 916 (Me. 2000). · cites it 2× “See 36 M.R.S.A. § 1753 (1990) (stating that sales tax is a levy on the consumer and that “retailer shall add the amount of the tax to the sales price”); see also 36 M.”
Flippo v. L.L. Bean, Inc. (Me. Super. Ct 2001). · cites it 2× “The defendant further argues that because the refund procedure pursuant to § 2011 is exclusive, the plaintiff can proceed in the Superior Court only after she has exhausted her administrative remedies, receives an adverse decision from the Maine Tax Assessor, and appeals to the…”
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