Tax Alert


Maine Revenue Services Rulemaking Notice July 28, 2004

Please be advised that Maine Revenue Services is proposing to take the following action on the following agency rules:

  1. Amend Rule No. 901 ("Maine Residents Property Tax Program") in order to make the following changes:
    1. The rule presently requires a claimant who does not have title to the homestead that he or she occupies but does have a possessory interest and who is personally responsible for payment of the tax to support the claim by providing a copy of the written agreement that established his or her personal responsibility for the property tax. See Sections .01(G) and .04(D). The proposed amendment removes the requirement that the agreement be in writing and in effect prior to the beginning of the year upon which the claim is based.
    2. To make other minor editorial changes.
  2. Repeal and replace Rule No. 301 ("Sales for Resale and Sales of Packaging Materials"), which establishes procedures for making sales for resale, certain sales to lessors and service providers and sales of packaging materials exempt from sales tax, and which sets forth requirements for certification of exempt sales. Maine Revenue Services is proposing to repeal and replace the Rule in order to reflect recent statutory changes. The most important of those changes provides that retailers that make less than $10,000 in annual gross sales are not entitled to receive a "resale certificate" from the State Tax Assessor enabling them to purchase goods free of sales tax.
  3. Repeal Rule No. 101 ("Standard Interest Rate"), which formerly was used to set forth the standard interest rate established by the State Tax Assessor and applicable to state tax delinquencies and refunds. The standard interest rate is now established by the Legislature by statute (see 36 MRSA 186).
  4. Repeal Rule No. 505 ("New England Regional Fuel Tax Agreement"). This rule deals with the Regional Fuel Tax Agreement, which was repealed by the Legislature in 1999. The Regional Fuel Tax Agreement was replaced by the International Fuel Tax Agreement.
  5. Repeal Rule No. 506 ("Certificates of Exemption for Special Fuel Users"), which is obsolete. The rule deals with the issuance by the State Tax Assessor of special fuel (diesel) urchaser exemption certificates pursuant to 36 3203-A, which was repealed in 1995. p Public hearings on these rulemaking actions have not been scheduled at this time. A public hearing on any or all of these matters may be requested pursuant to Title 5 MRSA 8052(1). The comment deadline is August 30, 2004. The proposed revisions to Rule 301 and Rule 901 can be seen on the MRS website. Comments and/or requests for a public hearing should be directed to:

David E. Bauer, General Counsel
Maine Revenue Services
24 State House Station
Augusta, Maine 04333
(207) 624-9681

Maine FastFile, Efile

Telephone Numbers
FAX Numbers
E-mail Addresses
Taxpayer Service Center
(207) 626-8475
(207) 287-5855
(207) 822-0450
(207) 822-0453
Central Registration
(207) 621-5129
(207) 287-3733
Collections & Compliance
(207) 624-9595
(207) 287-6627
Corporate Tax
(207) 624-9670
(207) 624-9694
E-file Help Desk (1040 ONLY)
(207) 624-9730
(207) 287-6628
Electronic Funds Transfer
(207) 624-5625
(207) 287-6975
Estate & Fiduciary Income Tax
(207) 626-8480
(207) 624-9694
Fuel Tax
(207) 624-9609
(207) 287-6628
Forms Request Line
(207) 624-7894
Individual Income Tax Assistance
(207) 626-8475
(207) 624-9694
Insurance Premium Tax
(207) 624-9753
(207) 624-9694
Payment Plan/Income Tax
(207) 621-4300
(207) 621-4328
Payment Plan/Other
(207) 624-9595
(207) 287-6627
Practitioners’ Hotline
(207) 626-8458
(207) 624-9694
Property Tax
(207) 624-5600
(207) 287-6396
Public Communications
(207) 626-8478
(207) 624-9694
Sales Tax
(207) 624-9693
(207) 287-6628
Tax Clearance Letters
(207) 624-9628
(207) 287-6627
Office of Tax Policy
(207) 624-9789
(207) 287-3618
Taxpayer Advocate
(207) 624-9649
(207) 287-3618
Withholding Tax
(207) 626-8475
(207) 624-9694
Tax Violations Hot Line
(207) 624-9600

This publication is designed to keep taxpayers, tax practitioners and the general public informed of developments, problems, questions and matters of general interest concerning Maine tax law, policy and procedure. The articles in this newsletter are not designed to address complex issues in detail, and they are not a substitute for Maine tax laws and/or regulations

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Please contact: Public Communications (207) 626-8478
Maine Revenue Services
24 State House Station
Augusta, Maine 04333-0024