Maine State Tax Law: Title 36 | 2020 Tax Law Changes (PDF)
Rules
Rules Currently in Effect
General Rules
| Rule | Effective Date |
|---|---|
| 102 Electronic Funds Transfer (PDF) See proposed rule amendment below | July 11, 2015 |
| 103 Recordkeeping and Retention (PDF) See proposed rule amendment below | |
| 104 Filing of Maine Tax Returns (PDF) See proposed rule amendment below | August 28, 2017 |
| 110 Requests for Advisory Rulings (PDF) |
Property Tax
| Rule | Effective Date |
|---|---|
| 201 Procedures Used to Develop State Valuation (PDF) See proposed rule amendment below | June 23, 2015 |
| 202 Tree Growth Tax Law Valuations - 2021 (PDF) | April 20, 2021 |
| 205 Certification of Assessors (PDF) | April 13, 2021 |
| 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) | March 15, 2021 |
| 302 Sales to Government Agencies and Exempt Organizations (PDF) | March 15, 2021 |
| 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) | January 28, 2021 |
| 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 |
Proposed Changes -- Not Yet Effective
| Rule | Comments Due |
|---|---|
| 102 - Electronic Funds Transfer (PDF) (amendment) | May 28, 2021 |
| 103 - Recordkeeping and Retention (PDF) (amendment) | May 28, 2021 |
| 104 - Filing of Maine Tax Returns (PDF) (amendment) | May 28, 2021 |
| 201 - Procedures Used to Develop State Valuation (PDF) (amendment) | May 28, 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)
To view PDF or Word documents, you will need the free document readers. Alternate formats can be requested at (207) 626-8475 or via email.