Maine State Tax Law: Title 36 | 2024 Tax Law Changes (PDF)
Rules
Rules Currently in Effect
General Rules
Property Tax
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) - See proposed changes below |
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 |
325 Sales to Tribes, Tribal Members, and Tribal Entities (PDF) |
September 30, 2023 |
Service Provider Tax
Fuel Tax
Estate Tax
Income Tax
Rule |
Effective Date |
---|
801 Apportionment (PDF) - See proposed changes below |
April 20, 2022 |
803 Income Tax Withholding Reports and Payments (PDF) |
May 22, 2024 |
805 Composite Filing (PDF) |
April 27, 2024 |
806 Nonresident Individual Income Tax (PDF) |
August 18, 2024 |
807 Residency (PDF) |
December 26, 2020 |
808 Corporate Income Tax Nexus (PDF) |
May 3, 2023 |
810 Maine Unitary Business Taxable Income, Combined Reports and Tax Returns (PDF) |
May 3, 2023 |
811 Student Loan Repayment Tax Credit (PDF) |
May 22, 2024 |
812 Credit for Educational Opportunity (PDF) |
May 3, 2023 |
813 Property Tax Fairness Credit (PDF) |
May 3, 2023 |
815 Dirigo Business Incentives Program (PDF) |
March 20, 2024 |
818 Renewable Chemicals Tax Credit (PDF) |
March 7, 2022 |
825 Tribal Member Income from Sources on Tribal Land (PDF) |
September 30, 2023 |
Tax Relief
Current MRS Rulemaking Activity
Proposed New Rules
Proposed Changes -- Not Yet Effective
Repealed Rules
101 Calculation of Interest (Repealed 1/14/12)
203 Capitalization Rate for Tree Growth Tax Law (Repealed 1/7/07)
313 Classified Permits (Repealed 1/14/12)
322 Sales of Food Products (Repealed 1/29/07)
324 ConnectME Tax Reimbursements (Repealed 11/12/16)
502 Registration, Reporting and Payment of Tax Under Use Fuel Tax Act (Repealed 2/5/07)
504 Shrinkage Allowance for Retail Gasoline Dealers (Repealed 10/19/16)
701 Redemption of Cigarette Tax Stamps and Meter Impressions (Repealed 2/5/07)
702 Vending Machines (Repealed 2/5/07)
703 Exempt Sales of Cigarettes (Repealed 10/19/16)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)