Maine Revised Statutes Title 36 Sec. 2012 – Refund of sales tax on goods removed from State
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A business that operates both within and without this State may request a refund of Maine sales tax paid at the time of purchase on tangible personal property that is placed in inventory in this State and subsequently withdrawn from inventory for: [PL 2015, c. 300, Pt. A, §27 (NEW).]
1. Use outside the State. Use at a fixed location of the business in another taxing jurisdiction;
[PL 2015, c. 300, Pt. A, §27 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 2012
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
2. Fabrication, attachment or incorporation outside the State. Fabrication, attachment or incorporation into other tangible personal property for use at a fixed location of the business in another taxing jurisdiction; or
[PL 2015, c. 300, Pt. A, §27 (NEW).]
3. Incorporation into real property. Incorporation into real property located in another taxing jurisdiction.
[PL 2015, c. 300, Pt. A, §27 (NEW).]
In order to be eligible for the refund, the tangible personal property on which sales tax was paid may not be used by the business prior to its withdrawal from inventory for any purpose other than storage or the fabrication, attachment or incorporation described in subsection 2. The business must also maintain inventory records by which the acquisition and disposition of such tangible personal property may be traced. A refund may not be made when the taxing jurisdiction to which the tangible personal property is removed levies a sales or use tax. Refunds under this section must be requested in accordance with section 2011. [PL 2015, c. 300, Pt. A, §27 (NEW).]
SECTION HISTORY
PL 1967, c. 88 (AMD). PL 2015, c. 300, Pt. A, §27 (RPR).