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

Me. Rev. Stat. tit. 36, § 1758 (2026)

Use tax on interim rental of property purchased for resale

✓ laws through the 2025 session (checked Sept. 2026)
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(REPEALED)
SECTION HISTORY
PL 1999, c. 708, §24 (RPR). PL 2023, c. 643, Pt. H, §21 (RP). PL 2023, c. 643, Pt. H, §29 (AFF). PL 2023, c. 673, §21 (RP). PL 2023, c. 673, §28 (AFF).
Notes of Decisions
Cited in 1 case, 2000–2000 · leading case: Trucklease Corp. v. Cozy Harbor Seafoods, Inc., 2000 ME 36, 746 A.2d 916.
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Trucklease Corp. v. Cozy Harbor Seafoods, Inc., 2000 ME 36, 746 A.2d 916. “; see also 36 M.R.S.A. § 1758 (1990) (charging use tax only if the property bought for resale is leased before it is resold).”
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