{"data":{"id":"us-me/36-m.r.s.-4832","jurisdiction":"us-me","citation":"36 M.R.S. §4832","heading":"Fee imposed","body":"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.\n1-A.  Repeal.\n2.  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.","path":["TITLE 36: TAXATION","PART 7: SPECIAL TAXES","CHAPTER 719: RECYCLING ASSISTANCE FEE"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec4832.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"e266f5e53ae11a0758bc1f7b0a7968c72a63fe8c33aa30d8b4542b8f8457b079","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-4831","next":"us-me/36-m.r.s.-4833"},"notice":"GroundRules: Original legal text. Not legal advice."}