Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 1861 (2026)

Imposition

✓ current as of May 2026

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A tax is imposed, at the respective rate provided in section 1811, on the use or other consumption in this State of tangible personal property or a service, the sale of which would be subject to tax under section 1764 or 1811. Every person so using or otherwise consuming is liable for the tax until the person has paid the tax or has taken a receipt from the seller, as duly authorized by the assessor, showing that the seller has collected the sales or use tax, in which case the seller is liable for it. Retailers registered under section 1754‑B or 1756 shall collect the tax and make remittance to the assessor. The amount of the tax payable by the purchaser is that provided in the case of sales taxes by section 1812. When tangible personal property purchased for resale is withdrawn from inventory by the retailer for the retailer's own use, use tax liability accrues at the date of withdrawal. [PL 2019, c. 379, Pt. B, §6 (AMD).]

SECTION HISTORY

PL 1965, c. 136 (AMD). P&SL 1967, c. 191, §D3 (AMD). PL 1967, c. 544, §94 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §4 (AMD). PL 1985, c. 783, §7 (RPR). PL 1987, c. 497, §41 (AMD). PL 1991, c. 846, §25 (AMD). PL 1995, c. 640, §6 (AMD). PL 2019, c. 379, Pt. B, §6 (AMD).

Notes of Decisions

Cited in 28 cases, 1980–2013 · leading case: Enerquin Air, Inc. v. State Tax Assessor, 670 A.2d 926 (Me. 1996).

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Enerquin Air, Inc. v. State Tax Assessor, 670 A.2d 926 (Me. 1996). · cites it 3× “36 M.R.S.A. § 1861 (Supp.1995). A sales tax is imposed on the value of all tangible personal property “sold at retail” in this state.”

Apex Custom Lease Corp. v. State Tax Assessor, 677 A.2d 530 (Me. 1996). · cites it 4× “1995), and hence not a “use” for purposes of the use tax provision of the Maine Sales and Use Tax, 36 M.R.S.A. § 1861 (Supp.1995). Apex further contends that its rental of telecommunications equipment to business customers is not a “taxable service” pursuant to 36 M.”

Eagle Rental, Inc. v. State Tax Assessor, 2013 ME 48 (Me. 2013). · cites it 2× “, prevents the imposition of use tax when inventory has been withdrawn for the “retailer’s own use,” 36 M.R.S. § 1861 (2012). We conclude that Eagle Rental owes use tax on the Escalades and affirm the judgment.”

Harold MacQuinn, Inc. v. Halperin, 415 A.2d 818 (Me. 1980). · cites it 2× “, for a use tax under 36 M.R.S.A. § 1861 (1978). We affirm the judgment.”

John Swenson Granite, Inc. v. State Tax Assessor, 685 A.2d 425 (Me. 1996). · cites it 2× “36 M.R.S.A. § 1861 (1990 & Supp.1995), the use tax statute, states that [a] tax is imposed, at the respective rate provided in section 1811, on the storage, use or other consumption in this state of tangible personal property or a service the sale of which would be subject to…”

Cmty. Telecomm. Corp. v. State Tax Assessor, 684 A.2d 424 (Me. 1996). · cites it 2× “36 M.R.S.A. § 1861 (1990). That is clearly not the case.”

SST & S, INC. v. State Tax Assessor, 675 A.2d 518 (Me. 1996). · cites it 2× “" The "use" subject to taxation is defined in pertinent part by 36 M.R.S.A. § 1752(21) (1990) as "the exercise in this State of any right or power over tangible personal property incident to its ownership when purchased by the user at retail sale.”

Hannaford Bros. Co. v. State Tax Assessor, 487 A.2d 251 (Me. 1985). · cites it 4× “If the transaction was a sale, Hannaford’s subsequent use of the vehicles was properly taxed under 36 M.R.S.A. § 1861 (1978). 1 If, on the other hand, it was a lease, then the assessment was improper.”

Scott Paper Co. v. State Tax Assessor, 610 A.2d 275 (Me. 1992). · cites it 2× “Acting pursuant to 36 M.R.S.A. § 1861 (1990), the State assessed a use tax on the initial transaction in which Scott purchased the equipment installed in the cogeneration facility.”

Georgia-Pac. Corp. v. State Tax Assessor, 562 A.2d 672 (Me. 1989). · cites it 2× “” 36 M.R.S.A. § 1861 (1978). 2 “Sale price,” in relevant part, is defined as [T]he total amount .”

J & E AIR, INC. v. State Tax Assessor, 2001 ME 95 (Me. 2001). “” 36 M.R.S.A. § 1861 (Supp.2000). 5 . "Use" for purposes of sales and use tax provisions is defined by: [t]he exercise in this State of any right or power over tangible personal property incident to its ownership when purchased by the user at retail sale, including the…”

Seacoast RV, Inc. v. Sawdran, LLC, 2013 ME 6 (Me. 2013). “See 36 M.R.S. § 1861 (2012) ("When tangible personal property purchased for resale is withdrawn from inventory by the retailer for the retailer’s own use, use tax liability accrues at the date of withdrawal.”

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