Maine State Tax Law: Title 36 | 2025 Tax Law Changes (PDF)

Rules

Rules Currently in Effect

General Rules

Rule	Effective Date
101 General Administrative Provisions (PDF)	April 27, 2024
102 Electronic Funds Transfer (PDF)	April 27, 2024
103 Recordkeeping and Retention (PDF)	July 4, 2021
104 Filing of Maine Tax Returns (PDF)	February 25, 2025
110 Requests for Advisory Rulings (PDF)	April 27, 2024

Property Tax

Rule	Effective Date
201 Rules of Procedure Used to Develop State Valuation (PDF)	June 17, 2021
202 Tree Growth Tax Law Valuations - 2025 (PDF)	April 8, 2025
205 Certification of Assessors (PDF)	April 13, 2021
207 Controlling Interest Transfers (PDF)	August 24, 2022
208 Guidelines for Professional Assessing Firms that Provide Revaluation Services to Municipalities (PDF)	August 24, 2022
210 Telecommunications Excise Tax	February 13, 2022
211 Deferred Collection of Homestead Property Taxes	August 24, 2022

Sales/Use Tax

Rule	Effective Date
301 Sales for Resale and Sales of Packaging Materials (PDF)	February 25, 2025
302 Sales to Government Agencies and Exempt Organizations (PDF)	March 15, 2021
303 Sales to Industrial Users (PDF)	January 29, 2007
304 Sales Tax Returns and Payments (PDF)	August 19, 2019
308 Direct Payment Permits (PDF)	February 15, 2025
318 Instrumentalities of Interstate or Foreign Commerce (PDF)	February 25, 2025
321 Meals Provided in the Wild (PDF)	November 12, 2006
323 Commercial Production, Fishing, and Wood Harvesting (PDF)	January 22, 2017
325 Sales to Tribes, Tribal Members, and Tribal Entities (PDF)	September 30, 2023
326 Leases and Rentals of Tangible Personal Property (PDF)	October 6, 2025
MRS Responses to Comments, Rule 326	October 6, 2025

Service Provider Tax

Rule	Effective Date
401 Service Provider Tax -- Return and Payment of Tax (PDF)	November 26, 2006

Fuel Tax

Rule	Effective Date
501 Reporting Under Gasoline Tax Act (PDF)

Estate Tax

Rule	Effective Date
601 Estate Tax (PDF)	April 28, 2015
603 Maine Estate Tax After 2012 (PDF)	April 27, 2024

Income Tax

Rule	Effective Date
801 Apportionment (PDF)	June 25, 2025
MRS Responses to Comments
803 Income Tax Withholding Reports and Payments (PDF)	May 22, 2024
805 Composite Filing (PDF)	April 27, 2024
806 Nonresident Individual Income Tax (PDF)	August 18, 2024
807 Residency (PDF)	December 26, 2020
808 Corporate Income Tax Nexus (PDF)	May 3, 2023
810 Maine Unitary Business Taxable Income, Combined Reports and Tax Returns (PDF)	May 3, 2023
811 Student Loan Repayment Tax Credit (PDF)	May 22, 2024
812 Credit for Educational Opportunity (PDF)	May 3, 2023
813 Property Tax Fairness Credit (PDF)	May 3, 2023
815 Dirigo Business Incentives Program (PDF)	March 20, 2024
816 Dirigo Business Incentives Tax Credit (PDF)	August 2, 2025
818 Renewable Chemicals Tax Credit (PDF)	March 7, 2022
825 Tribal Member Income from Sources on Tribal Land (PDF)	September 30, 2023

Tax Relief

Rule	Effective Date
901 Maine Residents Property Tax Program (PDF)	May 5, 2015

Current MRS Rulemaking Activity

Proposed New Rules

Rule	Comments Due

Proposed Changes -- Not Yet Effective

Repealed Rules

101 Calculation of Interest (Repealed 1/14/12)            
203 Capitalization Rate for Tree Growth Tax Law (Repealed 1/7/07)            
313 Classified Permits (Repealed 1/14/12)            
322 Sales of Food Products (Repealed 1/29/07)            
324 ConnectME Tax Reimbursements (Repealed 11/12/16)              
502 Registration, Reporting and Payment of Tax Under Use Fuel Tax Act (Repealed 2/5/07)            
504 Shrinkage Allowance for Retail Gasoline Dealers (Repealed 10/19/16)              
701 Redemption of Cigarette Tax Stamps and Meter Impressions (Repealed 2/5/07)            
702 Vending Machines (Repealed 2/5/07)            
703 Exempt Sales of Cigarettes (Repealed 10/19/16)              
705 Losses or Damage in Transit, and by Theft, Fire or Other Casualty (Repealed 2/5/07)