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MAINE REVENUE SERVICES
24 STATE HOUSE STATION
AUGUSTA, MAINE 04333

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DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
BUREAU OF REVENUE SERVICES, SALES, FUEL AND SPECIAL TAX DIVISION

Rule No. 304 (18-125 CMR 304)

RETURNS AND PAYMENTS

SUMMARY: Establishes requirements for the filing of sales and use tax returns and the
payment of taxes due pursuant to 36 M.R.S.A., section 1951-A.

01.     Sales and Use Tax Returns. Except as otherwise provided below, every retailer must file
          monthly sales and use tax returns. The State Tax Assessor will periodically review the status
          of sales and use tax accounts and notify retailers whose filing frequency has been changed
          pursuant to this Rule. Upon application to the State Tax Assessor, a retailer may be
          authorized to file returns more frequently than this Rule requires.

A. Every retailer whose average sales and use tax liability is at least $100 per month but less
than $600 per month must file four returns each year. The reporting periods are January
through March, April through June, July through September, and October through
December. The due date for filing the return and paying the tax is the fifteenth day of the
month following the end of each reporting period.

B. Every retailer whose average sales and use tax liability is at least $50 per year but less
than $100 per month must file two returns each year. The reporting periods are January
through June and July through December. The due date for filing the return and paying
the tax is the fifteenth day of the month following the end of each reporting period.

C. Every retailer whose average annual sales and use tax liability is less than $50 must file
one return each year. The reporting period is the calendar year. The due date for filing the
return and paying the tax is the fifteenth day of the month following the end of the
reporting period.

D. The State Tax Assessor may temporarily require retailers to file using unusual or more
frequent reporting periods in order to administer substantial changes in the sales and use
tax law, such as rate changes.

02.     Seasonal Filing. A retailer whose business is completely closed for one or more calendar
          months on a regular schedule each year may register as a seasonal filer, indicating the
          months during which the business is open. A retailer that is registered as a seasonal filer is
          not required to file a sales and use tax return for any off-season reporting period during
          which the retailer did not engage in business.

03.     Extension of Time for Filing. Upon application to the State Tax Assessor, the time for filing
          sales and use tax returns may be extended for 30 days for good cause. The extension remains
          in effect until revoked in writing by the State Tax Assessor. The extension does not extend
          the time for paying the tax.

04.     Basis of Accounting. Generally, retailers are required to file sales and use tax returns on an
          accrual basis. However, a retailer that properly files its federal income tax returns on a cash
          basis may elect to file its sales and use tax returns on a cash basis.

05.     Supplemental Return. Every person who makes retail sales of motor vehicles, watercraft,
          aircraft, manufactured housing, special mobile equipment, trailers, camper trailers or truck
          campers must file, in addition to the sales and use tax return, a supplemental return reporting
          individually each sale of any of these kinds of property made during the reporting period.
          Every person who rents or leases automobiles for one year or more must file a supplemental
          return reporting individually each lease or rental.

06.      Agents of Out-of-State Sellers. Every person required to register by 36 M.R.S.A., section
          1754-B, sub-section 1, paragraph D or E must report all sales made by or through the person
          on behalf of the principal.

07.     Consolidated Filing. Upon application to the State Tax Assessor, a retailer that makes sales
          at more than one place of business may be authorized to file a single consolidated return
          reporting the total amount of sales made at all of the locations. The return must include a
          schedule showing a breakdown of taxable sales made at each location.

08.     Use Tax Returns. Every person, not otherwise required to file sales and use tax returns, who
          regularly makes purchases for business use that are subject to Maine use tax must register
          with the State Tax Assessor to file use tax returns. Every person so registered must file a use
          tax return for each month in which taxable purchases were made. Use tax returns need not
          be filed for months during which no taxable purchases were made.

AUTHORITY: 36 M.R.S.A., section 112

EFFECTIVE DATE: June 1, 1951
AMENDED: August 8, 1953
                    September 1, 1955
                    August 28, 1957
                    Sept. 1, 1959
                    July 1, 1961
                    January 1, 1967
                    Sept. 1, 1969
                    Sept. 1, 1973
                    June 30, 1978
REPLACED: Dec. 31, 1979
AMENDED: July 1, 1980
                    November 12, 1989
REPLACED: July 23, 2002