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Maine Revenue Service Rulemaking Activity
Maine Revenue Services has initiated the following rulemaking activity:
Rule 101 "Calculation of Interest"
Amendments to Rule 102, "Electronic Funds Transfer." This rule, which has been in place since 1998 and was last amended in 2008, describes the requirements for tax and other payments by electronic funds transfer. The proposed amendments clarify and update the rule. Particularly, the proposed Rule brings definitions up-to-date, clarifies the applicable lookback period for mandatory participation, streamlines language related to voluntary participation and restates sections on the ACH debit method, other payment methods, prenotification transactions and reasonable cause. In addition, the proposed Rule eliminates unnecessary citations and makes other minor editing changes.
Amendments to Rule 104, "Electronic Filing of Maine Tax Returns." This rule, which has been in place since February 2008, describes the requirements for mandatory electronic filing of certain Maine tax returns. The proposed amendments clarify and update the rule. Specifically, the proposed Rule modifies the filing requirements for sales, use and service provider tax return filers beginning in 2009. The Rule also modifies the filing requirements for returns filed for withholding, competitive skills scholarship fund and unemployment compensation insurance beginning in 2009.
Amendments to Rule 318, "Instrumentalities of Interstate or Foreign Commerce." This rule explains the application of the exemption from Maine sales or use tax provided in 36 MRSA §1760, sub-§41 for a vehicle, railroad rolling stock, aircraft or watercraft placed in use by the purchaser as an instrumentality of interstate or foreign commerce within 30 days after purchase and used by the purchaser not less than 80% of the time for the next 2 years as an instrumentality of interstate commerce. The proposed amendment simply replaces an obsolete reference to the federal Interstate Commerce Commission with a current reference to the Federal Motor Carrier Safety Administration. The proposed amendment will not change the substantive operation of the rule.
The proposed changes can be found on the MRS web site at www.maine.gov/revenue (select Laws & Rules). The comment period in all cases ends October 31, 2008. Comments should be directed to John Sagaser, Esq., General Counsel, Maine Revenue Services, 24 State House Station, Augusta, Maine 04333, telephone (207) 624-9536 or via e-mail to email@example.com.
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