Maine Power of Attorney (Form 2848-ME) and Limited Power of Attorney (Form 2848-ME-L)

Maine Form 2848-ME (Power of Attorney) and Maine Form 2848-ME-L (Limited Power of Attorney) have been revised.  The revised forms are available on the Maine Revenue Services (MRS) website at www.maine.gov/revenue/forms/ (click on General Forms).  Please discard any printed copies of prior versions of the forms you may have and use the revised forms for all future filings.

In order to safeguard the confidentiality of taxpayer information, MRS requires taxpayers to provide a signed Maine Form 2848-ME or Maine Form 2848-ME-L, authorizing MRS to communicate with the taxpayer’s representative regarding specific tax matters.  Please refer to the form instructions for additional information.

Maine Revenue Services Rulemaking Activity

Rule 302, “Sales to Government Agencies and Exempt Organizations.”  MRS is proposing to amend Rule 302 to include certain references to Maine service provider tax and to update certain references to the GSA SmartPay program.

Rule 304, “Sales Tax Returns and Payments.”  MRS is proposing to amend Rule 304 to no longer require retailers of vehicles, watercraft, and manufactured housing to file the supplemental report with MRS.  However, such retailers must still maintain the supplemental report as part of its records and still make available for inspection by the State Tax Assessor.

Rule 318, “Instrumentalities of Interstate or Foreign Commerce.”  MRS is proposing to repeal and replace Rule 318, because the controlling statutory provision, 36 M.R.S. § 1760(41), which provides an exemption from sales and use tax for certain instrumentalities of interstate or foreign commerce, was repealed (L.D. 1805, P.L. 2017, c. 375, Part I) and replaced with 36 M.R.S. § 1760(41-A).  Under 36 M.R.S. § 1760(41-A), the sales and use tax exemption is expanded by specifying that, in certain situations, property waiting to be loaded or unloaded is considered to be placed in use in interstate or foreign commerce.  Also, 36 M.R.S. § 1760(41-A) provides that a trailer, semitrailer, or tow dolly being used by an entity other than the owner is eligible for the exemption if (1) there is a written interchange agreement between the owner and the other entity and (2) the transportation is interstate in nature.  The expanded exemption is effective for purchases made on or after January 1, 2012.

These proposed changes can be found on the Maine Revenue Services website, at www.maine.gov/revenue/rules/homepage.html, under “Current MRS Rulemaking Activity.”  Comments on the proposed changes are due by July 14, 2019, and must be directed to Alex Weber, General Counsel of Maine Revenue Services (207) 624-9712 either by email at alexander.j.weber@maine.gov or by mail at P.O. Box 1060, Augusta, ME 04332-1060.