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Maine State Tax Law: Title 36 | Tax Law Changes (2008) [pdf] |

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Rules Currently in Effect -- Routine Technical

   
GENERAL    
101 Calculation of Interest (See draft changes under Proposed Changes below) 101 - html 101 - pdf
102 Electronic Funds Transfer 102 - html 102 - pdf
103 Record Keeping and Retention 103 - html 103 - pdf
104 Electronic Filing of Maine Tax Returns 104 - html 104 - pdf
PROPERTY TAX    
201 Procedures Used to Develop Equalized State Valuation 201 - html 201 - pdf
202 Tree Growth Tax Law Valuations 202 - html 202 - pdf
205 Certification of Assessors 205 - html 205 - pdf
207 Real Estate Transfers 207 - html 207 - pdf
208 Revaluation Guidelines 208 - html 208 - pdf
SALES/USE TAX    
301 Sales for Resale and Sales of Packaging Materials 301 - html 301 - pdf
302 Government Agencies, Exempt Organizations and Sales Thereto 302 - html 302 - pdf
303 Sales to Industrial Users 303 - html 303 - pdf
304 Sales Tax Returns and Payments 304 - html 304 - pdf
308 Direct Payment Permits 308 - html 308 - pdf
313 Classified Permits 313 - html 313 - pdf
318 Instrumentalities of Interstate or Foreign Commerce 318 - html 318 - pdf
321 Meals Provided in the Wild 321 - html 321 - pdf
323 Commercial Agricultural Production and Commercial Fishing 323 - html 323 - pdf
SERVICE PROVIDER TAX    
401 Service Provider Tax -- Return and Payment of Tax 401 - html 401 - pdf
FUEL TAX    
501 Reporting Under Gasoline Tax Act 501 - html 501 - pdf
504 Shrinkage Allowance for Retail Gasoline Dealers 504 - html 504 - pdf
ESTATE TAX    
601 Estate Tax (See draft changes under Proposed Changes below) 601 - html 601 - pdf
CIGARETTE TAX    
703 Exempt Sales of Cigarettes 703 - html 703 - pdf
INCOME TAX    
801 Apportionment of Income 801 - html 801 - pdf
       Previous version of Rule 801 (effective 2/17/01 - 3/11/08) old 801 html old 801 pdf
803 Withholding Tax Reports and Payments (See draft changes under Proposed Changes below) 803 - html 803 - pdf
805 Composite Filing (See draft changes under Proposed Changes below) 805 - html 805 - pdf
806 Nonresident Individual Income Tax 806 - html 806 - pdf
808 Corporate Income Tax Nexus 808 - html 808 - pdf
810 Maine Unitary Business Taxable Income, Combined Reports, and Tax Returns 810 - html 810 - pdf
       Previous version of Rule 810 (effective 9/3/01 - 3/11/08) old 810 html old 810 pdf
TAX RELIEF    
901 Maine Residents Property Tax Program 901 - html 901 - pdf
     

Rules Currently in Effect -- Major Substantive

   
SALES/USE TAX    
324 ConnectME Tax Reimbursements 324 - html 324 - pdf
     

Provisionally Adopted

   
     
     

Proposed Changes -- Not Yet Effective

   
601 Estate Tax 601 draft - html 601 draft - pdf
803 Withholding Tax Reports and Payments 803 draft - html 803 draft - pdf
805 Composite Filing 805 draft - html 805 draft - pdf

Repealed Rules

   
322 Sales of Food Products (Repealed 1/29/07)    
502 Registration, Reporting and Payment of Tax Under Use Fuel Tax Act (Repealed 2/5/07)    
701 Redemption of Cigarette Tax Stamps and Meter Impressions (Repealed 2/5/07)    
702 Vending Machines (Repealed 2/5/07)    
705 Losses or Damage in Transit, and by Theft, Fire or Other Casualty (Repealed 2/5/07)