Volume 29, Issue 10		December 2019

2020 Maine Individual Income Tax
Withholding Tables

The 2020 Maine Withholding Tables for Individual Income Tax have been published.  The 2020 tables are available at www.maine.gov/revenue/forms/with/2020/20_WH_Tab&Instructions.pdf.

Please note the important notices on the front cover of the booklet, particularly the following:

Maine Revenue Services (“MRS”)
Property Tax Bulletin Updates

The Property Tax Division has posted two bulletin updates to the MRS website:

The updated bulletins are available on the Property Tax Applications, Rules, and Publications page: www.maine.gov/revenue/forms/property/appsformspubs.htm.

 

Sales Tax Updates
(Tobacco Tax)

Beginning January 2, 2020, the excise tax rate imposed on smoking tobacco products (other than cigarettes, smokeless tobacco, and any product containing adult-use or medical marijuana) is increased from 20% to 43% of the wholesale sale price.  The tax rate on smokeless tobacco products (e.g., chewing tobacco and snuff) remains at $2.02 per ounce or $2.02 per package, depending on the overall weight of the package.

The Maine Legislature has amended the definition of “tobacco products” to include “electronic smoking devices and liquids used in electronic smoking devices whether or not they contain nicotine.”  An “electronic smoking device,” as defined in 36 M.R.S. § 4401(2-A), means the following:

[A] device used to deliver nicotine or any other substance intended for human consumption that may be used by a person to simulate smoking through inhalation of vapor or aerosol from the device, including, without limitation, a device manufactured, distributed, marketed or sold as an electronic cigarette, electronic cigar, electronic pipe, electronic hookah or so‑called vape pen.

MRS will be requiring a new electronic schedule for Licensed Tobacco Distributor tax returns beginning with the January 2020 period.  The electronic schedule templates will be made available on the MRS website.  The Tobacco Tax returns will still be preprinted, mailed, and filed on paper.  Please note that the Tobacco Tax returns will be considered unfiled unless the electronic schedules are provided.  Electronic schedules must be emailed to fuel.tax@maine.gov at the time of filing the Tobacco Tax return.