# 36 M.R.S. § 1755: 36 §1755. No registration unless tax paid

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1755

## Section

- **Citation:** 36 M.R.S. § 1755
- **Heading:** 36 §1755. No registration unless tax paid
- **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 1755

## Text

Whenever tangible personal property is required by the laws of this State to be registered for use within the State the applicant for registration, whether or not the owner, must either pay the sales tax or use tax or prove that the tax is not due. The applicant shall file a dealer's certificate or use tax certificate with the registering agency in a form prescribed by the State Tax Assessor reporting the name of the seller, the date of purchase, the sale price and other information pertinent to determination of tax liability. The registering agency shall forward the certificate promptly to the Bureau of Revenue Services. [PL 2007, c. 627, §45 (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_S1755. Check the current official text before relying on it. Not legal advice.