Maine – Reporting Requirements for Different Tax Rates in 2013

SALT Report 2850 – Maine Revenue Services issued notices regarding the sales and use tax rate change that will take effect on October 1, 2013.  On that date, the general sales tax rate of 5% will increase to 5.5% and the 7% tax rate will increase to 8%.  However, the 10% tax rate will remain the same.

While transitioning to the new tax rates, the Department is asking all semi-annual and annual filers to file two separate returns for the July 2013 through December 2013 reporting period. The regular semi-annual filing method will resume in 2014.

Semi-Annual Filers

All sales made through September 30, 2013 that are subject to the 5% and 7% tax rates should be reported on the quarterly return due on October 15, 2013.

All sales made through September 30, 2013 that are subject to the 5.5% and 8% tax rates should be reported on the quarterly return due on January 15, 2014.

Annual Filers

All sales from January 1, 2013 through September 30, 2013 that are subject to the 5% and 7% tax rates should be reported on the return due on October 15, 2013.

All sales from October 1, 2013 through December 31, 2013 that are subject to the 5.5% and 8% tax rates should be reported on the return due on January 15, 2014.

The notices provide additional filing instructions for each approved filing method.

For Further Information

Important Notice for Semi-Annual Filers

Important Notice for Annual Filers

Sales Tax Rate Schedule October 2013