# 36 M.R.S. § 1756: 36 §1756. Voluntary registration

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1756

## Section

- **Citation:** 36 M.R.S. § 1756
- **Heading:** 36 §1756. Voluntary registration
- **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 1756

## Text

Every seller of tangible personal property or taxable services that is not required by section 1754‑B to register may register upon those terms that the assessor prescribes. Upon registration, the seller has the rights and duties of a person required to be registered and is subject to the same penalties, except that the seller's liability may be limited to tax actually collected. The seller so registered may at any time surrender the seller's registration certificate and request that the registration certificate be canceled. Upon receipt of the certificate and request, the assessor shall grant the cancellation, if it appears to the assessor that the seller has satisfied all liability to the State and that the seller is not required by law to register. Upon surrender of the certificate, the seller must cease to collect sales or use taxes upon sales that occur on and after the date of the surrender. [PL 1995, c. 640, §4 (RPR).]

## 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_S1756. Check the current official text before relying on it. Not legal advice.