Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 1811-A (2026)

Credit for worthless accounts

✓ current as of May 2026

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The tax paid on sales represented by accounts charged off as worthless may be credited against the tax due on a subsequent return filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax must be paid upon the amounts so collected. [PL 2007, c. 438, §49 (AMD).]

SECTION HISTORY

PL 1965, c. 196, §1 (NEW). PL 1981, c. 706, §22 (AMD). PL 2007, c. 438, §49 (AMD).

Notes of Decisions

Cited in 7 cases, 2002–2013 · leading case: Linnehan Leasing v. State Tax Assessor, 2006 ME 33 (Me. 2006).

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Linnehan Leasing v. State Tax Assessor, 2006 ME 33 (Me. 2006). · cites it 12× “Each case involves application of the bad debt sales tax credit, 36 M.R.S. § 1811-A (2005), to the transactional arrangements between Linnehan Leasing d/b/a Credit Now Auto Company (Linnehan) and its affiliated finance company, Atlantic Acceptance Co.”

Sears, Roebuck & Co. v. State Tax Assessor, 52 A.3d 941 (Me. 2012). · cites it 4× “BACKGROUND [¶ 2] On April 16, 2010, Sears filed a petition for review in the Superior Court challenging the State Tax Assessor’s assessment and subsequent reconsideration decision denying Sears’s eligibility for the bad debt sales tax credit pursuant to 36 M.R.S. § 1811-A…”

DaimlerChrysler Servs. North Am., LLC v. State Tax Assessor, 2003 ME 27 (Me. 2003). · cites it 2× “) in favor of the State Tax Assessor denying DaimlerChrysler’s claim for a refund or credit for sales tax under 36 M.R.S.A. § 1811-A (1990). The statute allows a credit to retailers for sales tax paid on financed items when the loan account is charged-off as worthless.”

Flippo v. L.L. Bean, Inc., 898 A.2d 942 (Me. 2006). “36 M.R.S. § 1811-A (2005). But if the retailer expected third-party reimbursement at the time of the sale, and never receives it — for example, because it loses the manufacturer’s coupon, or submits it too late, or the manufacturer goes bankrupt — it has no remedy.”

Bangor Car Care, Inc. v. State Tax Assessor (Me. Super. Ct 2013). · cites it 3× “The Assessor, therefore, asks the Court to enter summary judgment in its favor.”

Linnehan Leasing v. State Tax Assessor (Me. Super. Ct 2005). · cites it 2× “Linnehan believes that based on the plain language of 36 M.R.S.A. §1811-A it is entitled to take these credits The present controversy arises out of the Assessor’s determination that the petitioner had impermissibly taken the credits for the tax portion of these worthless…”

Chrysler Fin. Co., LLC. v. State Tax Assessor State Tax Assessor (Me. Super. Ct 2002). “Because the unpaid balances include proportional shares of Maine sales tax that has already been paid, Chrysler seeks a refund or credit of those tax amounts under the Bad Debt Statute, 36 M.R.S.A. § 1811-A. That statute provides: Cc.”

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