# 36 M.R.S. § 1753: 36 §1753. Tax is a levy on consumer

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1753

## Section

- **Citation:** 36 M.R.S. § 1753
- **Heading:** 36 §1753. Tax is a levy on consumer
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 3 / Chapter 211 / Section 1753

## Text

The tax imposed by this Part is declared to be a levy on the consumer. The retailer shall add the amount of the tax to the sale price and may state the amount of the tax separately from the sale price of tangible personal property or taxable services on price display signs, sales or delivery slips, bills and statements that advertise or indicate the sale price of that property or those services. If the retailer does not state the amount of the tax separately from the sale price of tangible personal property or taxable services, the retailer shall include a statement on the sales slip or invoice presented to the purchaser that the stated price includes Maine sales tax. [PL 2011, c. 285, §2 (AMD).]

## Nearby sections

- [36 M.R.S. § 1751 36 §1751. Short title](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1751.md)
- [36 M.R.S. § 1752 36 §1752. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1752.md)
- [36 M.R.S. § 1753 36 §1753. Tax is a levy on consumer](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1753.md)
- [36 M.R.S. § 1754-B 36 §1754-B. Registration of sellers](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1754-B.md)
- [36 M.R.S. § 1755 36 §1755. No registration unless tax paid](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1755.md)
- [36 M.R.S. § 1756 36 §1756. Voluntary registration](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1756.md)
- [36 M.R.S. § 1757 36 §1757. Revocation of registration](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1757.md)
- [36 M.R.S. § 1759 36 §1759. Bonds](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1759.md)
- [36 M.R.S. § 1760 36 §1760. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760.md)
- [36 M.R.S. § 1760-C 36 §1760-C. Exempt activities](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760-C.md)
- [36 M.R.S. § 1760-D 36 §1760-D. Exemptions of certain products; information posted on publicly accessible website](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760-D.md)
- [36 M.R.S. § 1761 36 §1761. Advertising of payment by retailer](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1761.md)
- [36 M.R.S. § 1763 36 §1763. Presumptions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1763.md)
- [36 M.R.S. § 1764 36 §1764. Tax against certain casual sales and rentals](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1764.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1753. Check the current official text before relying on it. Not legal advice.