Maine § 36 §1819 Sourcing

Maine Statutes

§ 36 §1819 — Sourcing

Maine § 36 §1819

Title 36TAXATION

Part 3SALES AND USE TAX

Ch. 213SALES TAX

This text of Maine § 36 §1819 (Sourcing) 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 §1819 (2026).

Text

1."Receive" and "receipt" defined. For the purposes of this section, "receive" and "receipt" mean:

2.Sourcing for sales of tangible personal property and taxable services; generally. The sale of tangible personal property or a taxable service is sourced in this State pursuant to this subsection, except the sale of mobile telecommunications services, which is sourced under subsection 6. Except as provided in subsections 3 to 5, the provisions of this subsection do not apply to the lease or rental of tangible personal property.

3.Sourcing for leases or rentals of tangible personal property. The lease or rental of tangible personal property, other than property identified in subsection 4 or 5, is sourced pursuant to this subsection.

4.Motor vehicles, trailers, semitrailers, truck campers

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1.
"Receive" and "receipt" defined.
For the purposes of this section, "receive" and "receipt" mean:
2.
Sourcing for sales of tangible personal property and taxable services; generally.
The sale of tangible personal property or a taxable service is sourced in this State pursuant to this subsection, except the sale of mobile telecommunications services, which is sourced under subsection 6. Except as provided in subsections 3 to 5, the provisions of this subsection do not apply to the lease or rental of tangible personal property.
3.
Sourcing for leases or rentals of tangible personal property.
The lease or rental of tangible personal property, other than property identified in subsection 4 or 5, is sourced pursuant to this subsection.
4.
Motor vehicles, trailers, semitrailers, truck campers or aircraft.
The lease or rental of motor vehicles, trailers, semitrailers, truck campers or aircraft that do not qualify as transportation equipment, as defined in subsection 5, is sourced pursuant to this subsection.
5.
Transportation equipment.
The sale, including lease or rental, of transportation equipment is sourced to the State in the same manner as a sale of tangible personal property in accordance with the provisions of subsection 2. For the purposes of this subsection, "transportation equipment" means:
6.
Sourcing for mobile telecommunications services.
The sale of mobile telecommunications services is sourced in this State pursuant to this subsection.

Legislative History

PL 2019, c. 401, Pt. B, §18 (NEW). PL 2019, c. 401, Pt. B, §22 (AFF). PL 2021, c. 181, Pt. B, §6 (AMD). PL 2021, c. 181, Pt. B, §7 (AFF). PL 2023, c. 643, Pt. H, §§24-27 (AMD). PL 2023, c. 643, Pt. H, §29 (AFF). PL 2023, c. 673, §§23-26 (AMD). PL 2023, c. 673, §28 (AFF). PL 2025, c. 388, Pt. G, §§45, 46 (AMD). PL 2025, c. 388, Pt. G, §48 (AFF).