"Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.
[2019, c. 401, Pt. B, §18(NEW).]
This subsection does not affect the imposition or computation of sales or use tax on leases or rentals, based on a lump sum payment or on the basis of accelerated payment, or on the acquisition of property for lease.
This subsection does not affect the imposition or computation of sales or use tax on leases or rentals, based on a lump sum payment or on the basis of accelerated payment, or on the acquisition of property for lease.
36 M.R.S. § 1819