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10. Why has my filing frequency changed?

Maine Revenue Services does an annual look back reviewing the tax liabilities of all active accounts. Filing frequencies are adjusted as necessary based on that look back analysis. Taxpayers are notified of the change in status.

Generally, every retailer with average liability of $600 or more per month must file a monthly tax return. Retailers with smaller tax liabilities may qualify to file on a less regular basis.

Retailers with average tax liability of $100-$599.99 per month may file quarterly returns.

Retailers with average tax liability of less than $100 per month may file semi-annual returns.

Retailers whose average tax liability is less than $50 per year may file an annual return.

Seasonal businesses may have different filing requirements.

Rule 304 establishes required filing frequencies for all sales and use tax return filers. Rule 304 may be viewed on-line at: http://www.maine.gov/revenue/rules/homepage.html

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