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

Me. Rev. Stat. tit. 36, § 1812 (2026)

Adding tax to sale price

✓ current as of May 2026
Find cases: SyfertCases citing this section ME-LEGlegislature.maine.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
1.  Computation. 
[PL 2017, c. 211, Pt. B, §3 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).]
1-A.  Computation.  Every retailer shall add the sales tax imposed by section 1811 to the sale price on all sales of tangible personal property and taxable services that are subject to tax under this Part. The tax when so added is a debt of the purchaser to the retailer until it is paid and is recoverable at law by the retailer from the purchaser in the same manner as the sale price. When the sale price involves a fraction of a dollar, the tax computation must be carried to the 3rd decimal place, then rounded down to the next whole cent whenever the 3rd decimal place is one, 2, 3 or 4 and rounded up to the next whole cent whenever the 3rd decimal place is 5, 6, 7, 8 or 9.  
[PL 2017, c. 211, Pt. B, §4 (NEW); PL 2017, c. 211, Pt. B, §9 (AFF).]
2.  Several items.  When several purchases are made together and at the same time, the tax may be computed on each item individually or on the total amount of the several items, as the retailer may elect, except that purchases taxed at different rates must be separately totaled.  
[PL 2017, c. 211, Pt. B, §5 (AMD); PL 2017, c. 211, Pt. B, §9 (AFF).]
3.  Breakage. 
[PL 2017, c. 211, Pt. B, §6 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).]
SECTION HISTORY
P&SL 1967, c. 191, §D2 (AMD). PL 1967, c. 544, §93 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §3 (AMD). PL 1985, c. 783, §6 (RPR). PL 1987, c. 402, §A181 (RPR). PL 1989, c. 588, §§B3,B4 (AMD). PL 1989, c. 871, §17 (AMD). PL 1991, c. 528, §§XX3-5 (AMD). PL 1991, c. 528, §§XX7,8,RRR (AFF). PL 1991, c. 591, §§XX3-5 (AMD). PL 1991, c. 591, §§XX7,8 (AFF). PL 1991, c. 846, §24 (AMD). PL 1993, c. 410, §LLL2 (AMD). PL 1993, c. 410, §LLL5 (AFF). PL 1995, c. 281, §20 (AMD). PL 1999, c. 401, §X4 (AMD). PL 1999, c. 414, §§24,25 (AMD). PL 1999, c. 790, §A48 (AMD). PL 2013, c. 368, Pt. M, §3 (AMD). PL 2015, c. 267, Pt. OOOO, §6 (AMD). PL 2015, c. 267, Pt. OOOO, §7 (AFF). PL 2015, c. 300, Pt. A, §26 (AMD). PL 2017, c. 211, Pt. B, §§3-6 (AMD). PL 2017, c. 211, Pt. B, §9 (AFF).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Notes of Decisions
Cited in 3 cases, 1985–2001 · leading case: Bezanso v. State, Bureau of Taxation (In Re Warmings A.G. Food Ctr.), 50 B.R. 748 (D. Me. 1985).
Sort: Relevance Newest Treatment
Bezanso v. State, Bureau of Taxation (In Re Warmings A.G. Food Ctr.), 50 B.R. 748 (D. Me. 1985). “The retailer, however, is required to add the tax to the sale price, 36 M.R.S.A. § 1812, collect it and pay it to the state.”
Trucklease Corp. v. Cozy Harbor Seafoods, Inc., 746 A.2d 916 (Me. 2000). · cites it 2× “§ 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.R.S.A. § 1812 (Supp.1999) (stating that sales tax is a “debt of the purchaser to the retailer until paid”).”
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…”
— Me. Rev. Stat. tit. 36, § 1812(1) — 1 case
Flippo v. L.L. Bean, Inc. (Me. Super. Ct 2001). “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…”
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.