Laws & Rules

Maine State Tax Law: Title 36 | 2017 Tax Law Changes (pdf version) |

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Rule
HTML
PDF
Effective Date

RULES CURRENTLY IN EFFECT -- Routine Technical

GENERAL
102 Electronic Funds Transfer 102 - html 102 - pdf July 11, 2015
Previous version of Rule 102 102 - html-old 102 - pdf - old August 23, 2010
103 Recordkeeping and Retention 103 - html 103 - pdf
104 Filing of Maine Tax Returns 104 - html 104 - pdf August 28, 2017
Previous version of Rule 104 104 - html - old 104 - pdf - old October 8, 2016
  104 - html - old 104 - pdf - old January 31, 2016
  104 - html - old 104 - pdf - old April 22, 2013
110 Requests for Advisory Rulings 110 - html 110 - pdf
PROPERTY TAX
201 Procedures Used to Develop Equalized State Valuation     June 23, 2015
202 Tree Growth Tax Law Valuations - 2018     May 8, 2018
205 Certification of Assessors     May 7, 2018
207 Real Estate Transfers     January 7, 2008
208 Revaluation Guidelines     March 24, 2015
SALES/USE TAX
301 Sales for Resale and Sales of Packaging Materials 301 - html 301 - pdf October 19, 2016
302 Sales to Government Agencies and Exempt Organizations 302 - html 302 - pdf June 13, 2010
303 Sales to Industrial Users 303 - html 303 - pdf January 29, 2007
304 Sales Tax Returns and Payments 304 - html 304 - pdf July 23, 2002
308 Direct Payment Permits 308 - html 308 - pdf October 19, 2016
318 Instrumentalities of Interstate or Foreign Commerce 318 - html 318 - pdf November 25, 2008
321 Meals Provided in the Wild 321 - html 321 - pdf November 12, 2006
323 Commercial Production, Fishing, and Wood Harvesting 323 - html 323 - pdf January 22, 2017
SERVICE PROVIDER TAX
401 Service Provider Tax -- Return and Payment of Tax 401 - html 401 - pdf November 26, 2006
FUEL TAX
501 Reporting Under Gasoline Tax Act 501 - html 501 - pdf
ESTATE TAX
601 Estate Tax 601 html 601 pdf April 28, 2015
Previous version of Rule 601 601 html - old 601 pdf - old October 20, 2013
603 - Maine Estate Tax After 2012 603 html 603 pdf May 24, 2016
Previous versions of Rule 603 603 html - old 603 pdf - old April 28, 2015
  603 html - old 603 pdf - old October 15, 2013
CIGARETTE TAX
INCOME TAX
801 Apportionment 801 - html - current 801 - pdf - current April 5, 2015
Previous versions of Rule 801 801 - pdf - old March 19, 2011
  801 - pdf - old September 12, 2010
801 - pdf - old February 8, 2009
801 html - old 801 pdf - old March 12, 2008
801 - pdf - old February 17, 2001
803 Withholding Tax Reports and Payments 803 - html 803 - pdf October 8, 2016
Previous versions of Rule 803 803 - html - old 803 - pdf - old April 5, 2015
  803 - pdf - old August 29, 2012
  803 - pdf - old September 12, 2010
803 - pdf - old April 3, 2010
803 - pdf - old October 14, 2008
803 - pdf - old February 11, 2008
803 - pdf - old September 19, 2006
803 - pdf - old October 15, 2003
805 Composite Filing 805 - html 805 - pdf February 12, 2017
Previous versions of Rule 805   805 - pdf - old April 5, 2015
    805 - pdf - old October 14, 2008
806 Nonresident Individual Income Tax 806 - html 806 - pdf February 11, 2017
807 Residency 807 - html 807 - pdf February 8, 2017
808 Corporate Income Tax Nexus 808 - html - current 808 - pdf - current May 20, 2000
810 Maine Unitary Business Taxable Income, Combined Reports and Tax Returns 810 - html - current 810 - pdf - current September 12, 2010
Previous versions of Rule 810 810 - pdf - old March 12, 2008
810 - html - old 810 pdf - old September 3, 2001
812 Credit for Educational Opportunity 812 - html 812 - pdf May 27, 2015
813 Property Tax Fairness Credit 813 - html 813 - pdf May 5, 2015
TAX RELIEF
901 Maine Residents Property Tax Program 901 - html 901 - pdf May 5, 2015

 

RULES CURRENTLY IN EFFECT -- Major Substantive

SALES/USE TAX
     
Provisionally Adopted
Proposed New Rule
     
Corrections to Current 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)