MAINE USE TAX COMPLIANCE PROGRAM
The Maine Use Tax Compliance Program begins July 1, 2006. The program provides Maine
taxpayers an opportunity to resolve all prior use tax obligations by reporting and paying the 3
highest annual use tax liability amounts resulting from taxable purchases occurring from January
1, 2000 through December 31, 2005. Only unreported and unassessed use tax liabilities qualify
for the program.
To participate in the program, taxpayers must file an application reporting all previously
unreported taxable purchases made each tax year during the period January 1, 2000 through
December 31, 2005. The 3 highest annual use tax amounts during that period must be paid, or an
acceptable payment plan must be established, during the application period in order to qualify for
program benefits. Interest and penalty charges relating to the 3 highest annual use tax liability
amounts paid during the application period are waived. All other unreported and unpaid use tax
liabilities for transactions prior to January 1, 2006 are forgiven. Eligible taxpayers are also
absolved from criminal prosecution and civil penalties and interest related to any taxes forgiven
or paid under the Maine Use Tax Compliance Program. Material misrepresentations or
omissions will result in disqualification from the program.
The application period for the program is July 1, 2006 through December 31, 2006.
All applications and payment plan requests must be submitted to Maine Revenue Services
(“MRS”) no later than December 31, 2006. Payment plan requests must be approved by the
State Tax Assessor and payments under a payment plan are subject to interest charges.
For more information or to download application forms, visit the MRS web site at
www.maine.gov/revenue/compliance/MaineUseTaxComplianceProgram.htm or call (207) 624-
|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