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

Me. Rev. Stat. tit. 36, § 1764 (2026)

Tax against certain casual sales and rentals

✓ current as of May 2026
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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, including rentals pursuant to section 1752, subsection 13, 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 rentals of fewer than 15 days in the calendar year, except that a person who owns and offers for rental more than one living quarters, trailer, truck camper, motor vehicle, special mobile equipment, watercraft or aircraft, each listed type of property considered separately, in the State during the calendar year is liable for collecting sales tax with respect to the rental of each unit of the type of property 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.   [PL 2025, c. 271, Pt. B, §4 (AMD); PL 2025, c. 271, Pt. B, §5 (AFF).]
SECTION HISTORY
PL 1975, c. 317, §2 (AMD). PL 1987, c. 49, §2 (AMD). PL 1987, c. 128, §2 (AMD). PL 1987, c. 769, §A155 (RPR). PL 1989, c. 508, §12 (AMD). PL 1989, c. 588, §C3 (AMD). PL 1989, c. 878, §A106 (RPR). PL 1991, c. 546, §23 (AMD). PL 1995, c. 281, §17 (AMD). PL 1997, c. 133, §2 (AMD). PL 1999, c. 518, §1 (AMD). PL 2005, c. 12, §O3 (AMD). PL 2005, c. 12, §O5 (AFF). PL 2005, c. 218, §25 (AMD). PL 2007, c. 375, §2 (AMD). PL 2011, c. 548, §17 (AMD). PL 2013, c. 331, Pt. C, §9 (AMD). PL 2015, c. 300, Pt. A, §24 (AMD). PL 2025, c. 271, Pt. B, §4 (AMD). PL 2025, c. 271, Pt. B, §5 (AFF).
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Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1984–2023 · leading case: Debra Morgan et al. v. Erik S. Townsend, 2023 ME 62 (Me. 2023).
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Debra Morgan et al. v. Erik S. Townsend, 2023 ME 62 (Me. 2023). · cites it 2× “See 36 M.R.S. § 1764 (2023) (generally exempting from sales and use tax “casual rentals” of a single residential unit for fewer than fifteen days per year).”
Tanguay v. Seacoast Tractor Sales, Inc., 494 A.2d 1364 (Me. 1985). “Under 36 M.R.S.A. § 1764 (1978) all sales of motor vehicles are subject to sales tax except those purchased for resale or in other circumstances not applicable here.”
Est. of DiMillo v. State Tax Assessor, 739 A.2d 385 (Me. 1999). “§ 1861 which makes any item of “tangible personal property” taxable if it would be subject to tax under 36 M.R.S.A. § 1764 (casual sales) or § 1811 (sales).”
Dowling v. State Tax Assessor, 478 A.2d 1123 (Me. 1984). · cites it 6× “On appeal Dowling contests the Superior Court’s determination that he did not qualify for either of the two use tax exemptions provided by 36 M.R.S.A. § 1764 (1978). We deny the appeal.”
Welch Oil Co. v. State Tax Assessor (Me. Super. Ct 2012). · cites it 2× “" 36 M.R.S.A. § 1764 (emphasis added). It is under the umbrella of§ 1764 that James proffers he was the owner of the Vehicle, that he transferred the Vehicle to the LLC of which he was a majority owner, and that the transfer should be immune to taxation because the exemption in…”
Eagle Rental, Inc. v. State Tax Assessor (Me. Super. Ct 2012). · cites it 2× “Title 36 M.R.S. § 1764 (2011) provides, in relevant part: [Sales or use1tax .”
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