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) |
February 25, 2025 |
| 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) |
February 15, 2025 |
| 318 Instrumentalities of Interstate or Foreign Commerce (PDF) |
February 25, 2025 |
| 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) |
June 25, 2025 |
| MRS Responses to Comments |
|
| 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Repealed Rules
101 Calculation of Interest (Repealed 1/14/12)
203 Capitalization Rate for Tree Growth Tax Law (Repealed 1/7/07)
313 Classified Permits (Repealed 1/14/12)
322 Sales of Food Products (Repealed 1/29/07)
324 ConnectME Tax Reimbursements (Repealed 11/12/16)
502 Registration, Reporting and Payment of Tax Under Use Fuel Tax Act (Repealed 2/5/07)
504 Shrinkage Allowance for Retail Gasoline Dealers (Repealed 10/19/16)
701 Redemption of Cigarette Tax Stamps and Meter Impressions (Repealed 2/5/07)
702 Vending Machines (Repealed 2/5/07)
703 Exempt Sales of Cigarettes (Repealed 10/19/16)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)