Rules

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 Equalized 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) February 8, 2017
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

None.

Proposed Changes -- Not Yet Effective

807 Residency

Repealed Rules

101 Calculation of Interest (Repealed 1/14/12)            
203 Capitalization Rate for Tree Growth Tax Law (Repealed 1/7/07)            
313 Classified Permits (Repealed 1/14/12)            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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