Maine § 36 §1760-D Exemptions of certain products; information posted on publicly accessible website

Maine Statutes

§ 36 §1760-D — Exemptions of certain products; information posted on publicly accessible website

Maine § 36 §1760-D

Title 36TAXATION

Part 3SALES AND USE TAX

Ch. 211GENERAL PROVISIONS

This text of Maine § 36 §1760-D (Exemptions of certain products; information posted on publicly accessible website) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §1760-D (2026).

Text

1.List of products. The assessor shall post on the bureau's publicly accessible website, and update quarterly, a list of products used in commercial agricultural or silvicultural crop production or in animal agricultural production with respect to which the assessor has made a written determination on the applicability of a sales tax exemption under section 1760, subsection 7‑B or 7‑C and of items of depreciable machinery and equipment that the assessor has determined may be eligible for a refund of sales tax under section 2013. In the case of products exempt from tax under section 1760, subsection 7‑B or 7‑C, the list must include the name of the product and any other information necessary to identify the product at the point of sale.

2.Information on procedures for appeals and refunds.

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1.
List of products.
The assessor shall post on the bureau's publicly accessible website, and update quarterly, a list of products used in commercial agricultural or silvicultural crop production or in animal agricultural production with respect to which the assessor has made a written determination on the applicability of a sales tax exemption under section 1760, subsection 7‑B or 7‑C and of items of depreciable machinery and equipment that the assessor has determined may be eligible for a refund of sales tax under section 2013. In the case of products exempt from tax under section 1760, subsection 7‑B or 7‑C, the list must include the name of the product and any other information necessary to identify the product at the point of sale.
2.
Information on procedures for appeals and refunds.
The assessor shall provide information on the bureau's publicly accessible website regarding the procedures for: