Maine Revenue Services
State Tax Assessor Jerome Gerard
Associate Commissioner Dr. Michael Allen, Office of Tax Policy
The Bureau of Revenue Services, through the State Tax Assessor, is empowered to assess and collect Maine's sales and use taxes, individual and corporate income taxes, motor fuel taxes, estate tax, business taxes, cigarette and tobacco taxes, special industry taxes, State Valuation and property taxes in the Unorganized Territory. It also administers the real estate transfer tax, the Property Tax Fairness Credit Program, the Maine Homestead Exemption Program, the Business Equipment Tax Reimbursement Program, and several municipal tax reimbursement programs, and exercises general supervision of local assessing officials.
The bureau has five divisions:
- Compliance Division
- Income and Estate Tax Division
- Property Tax Division
- Sales, Fuel and Special Tax Division
- Revenue Processing and Quality Control
The Office of Tax Policy (OTP), within the Bureau of Revenue Services is headed by the Associate Commissioner for Tax Policy and is staffed with lawyers, economists and policy assistants. The office has responsibility for assisting the Administration and Commissioner in developing, analyzing, and researching the legal and economic impact of tax policy issues, and estimating the impact of such policies on state revenues. OTP oversees the preparation of legislative memos and information provided to legislative committees. In coordination with the Governor's Office, the Commissioner's Office and the State Tax Assessor, OTP provides information related to tax policy issues to other state officials, the press, and the public.