Maine – Classified Permits No Longer Issued but Existing Permits Grandfathered

SALT Report 1345 – Due to recent sales and use tax legislative changes, Maine Revenue Services has repealed Rule 313, under which certain retailers were issued a classified permit allowing them to establish a “default” percentage of taxable versus exempt sales, rather than report all taxable sales.

MRS found that rule 313 was unnecessary because Title 36 §1951-A was amended to repeal the authority of the State Tax Assessor to issue classified permits. However, the few remaining classified permit holders have been administratively grandfathered and MRS has explained to those retailers and to the Taxation Committee that these permits will continue to be honored.

For Further Information:

Maine Revenue Services – Repealed Rules

Maine Tax Alert