Maine State Tax Law: Title 36 | 2020 Tax Law Changes (PDF)
Rules Currently in Effect
General Rules
Rule | Effective Date |
---|---|
102 Electronic Funds Transfer (PDF) | July 11, 2015 |
103 Recordkeeping and Retention (PDF) | |
104 Filing of Maine Tax Returns (PDF) | August 28, 2017 |
110 Requests for Advisory Rulings (PDF) |
Property Tax
Rule | Effective Date |
---|---|
201 Procedures Used to Develop State Valuation (PDF) | June 23, 2015 |
202 Tree Growth Tax Law Valuations - 2020 (PDF) | June 3, 2020 |
205 Certification of Assessors (PDF) | May 7, 2018 |
207 Real Estate Transfers (PDF) | January 7, 2008 |
208 Revaluation Guidelines (PDF) | March 24, 2015 |
Sales/Use Tax
Rule | Effective Date |
---|---|
301 Sales for Resale and Sales of Packaging Materials (PDF) | October 19, 2016 |
302 Sales to Government Agencies and Exempt Organizations (PDF) | August 19, 2019 |
303 Sales to Industrial Users (PDF) | January 29, 2007 |
304 Sales Tax Returns and Payments (PDF) | August 19, 2019 |
308 Direct Payment Permits (PDF) | October 19, 2019 |
318 Instrumentalities of Interstate or Foreign Commerce (PDF) | August 19, 2019 |
321 Meals Provided in the Wild (PDF) | November 12, 2006 |
323 Commercial Production, Fishing, and Wood Harvesting (PDF) | January 22, 2017 |
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) | May 24, 2016 |
Income Tax
Rule | Effective Date |
---|---|
801 Apportionment (PDF) | April 5, 2015 |
803 Withholding Tax Reports and Payments (PDF) | October 8, 2016 |
805 Composite Filing (PDF) | December 17, 2018 |
806 Nonresident Individual Income Tax (PDF) | February 11, 2017 |
807 Residency (PDF) | December 26, 2020 |
808 Corporate Income Tax Nexus (PDF) | May 20, 2000 |
810 Maine Unitary Business Taxable Income, Combined Reports and Tax Returns (PDF) | September 12, 2010 |
812 Credit for Educational Opportunity (PDF) | October 21, 2020 |
813 Property Tax Fairness Credit (PDF) | May 5, 2015 |
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 |
---|---|
None | February 9, 2021 |
Proposed Changes -- Not Yet Effective
301 - Sales for Resale and Sales of Packaging Materials
302 - Sales to Governmental Agencies and Exempt Orgs
Rule | Comments Due |
---|---|
812 Credit for Educational Opportunity (PDF) | January 16, 2021 |
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)
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