C.M.R. 18, 125, ch. 318
Current through 2024-51, December 18, 2024
SUMMARY: Explains the application of the exemption from Maine sales or use tax provided in 36 M.R.S.§1760(41-A) for a vehicle, railroad rolling stock, aircraft, or watercraft placed in use by the purchaser as an instrumentality of interstate or foreign commerce within 30 days after purchase and used by the purchaser not less than 80% of the days in use for the next two years as an instrumentality of interstate or foreign commerce. The exemption is effective for purchases made on or after January 1, 2012.
C.M.R. 18, 125, ch. 318
July 11, 1980 - filing 80-192
AMENDED:
July 12, 1982 - filing 82-141
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996 - filing 96-188
AMENDED:
November 12, 2006 - filing 2006-466
November 25, 2008 - filing 2008-545
REPEALED AND REPLACED:
8/19/2019- filing 2019- 150
STATUTORY AUTHORITY: 36 M.R.S. §112