United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 4832: Fee imposed, 1989

A $1 fee applies to retail sales in Maine of new tires and new lead-acid batteries, and also to their storage, use, or other consumption unless the fee has already been paid.

retail saleswaste/consumer product fees

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01

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“A $1 fee applies to retail sales in Maine of new tires and new lead-acid batteries, and also to their storage, use, or other consumption unless the fee has already been paid.”

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    Enacted 1989 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Fee imposed

A $1 fee applies to retail sales in Maine of new tires and new lead-acid batteries, and also to their storage, use, or other consumption unless the fee has already been paid.

Section 4832

04

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Source record from legislature.maine.gov · Enacted 1989 · Source version 1 Oct 2025

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Repeal
§ 4832Fee imposedRepeal

A $1 fee applies to retail sales in Maine of new tires and new lead-acid batteries, and also to their storage, use, or other consumption unless the fee has already been paid.

1. Imposition. A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid batteries purchased new in this State by the user or purchased outside the State by the user unless the fee imposed by this section has been paid. [PL 2003, c. 390, §23 (AMD).] 1-A. Repeal. [PL 2003, c. 390, §24 (RP).] 2. Exemption. Transactions that, under the laws of this State, are not subject to taxation in accordance with Part 3 are exempt from the fee imposed by subsection 1. Sales of any items that occur as part of a sale of a trailer, a mobile home or any motorized vehicle are exempt from the fee imposed by subsection 1. [PL 1991, c. 546, §31 (AMD).]
Section 4832Verify source

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  • 1 Oct 2025 · currentEnglish

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