Maine – Sales, Use And Service Provider Tax Symposiums

SALT Report 3457 – The symposiums will inform taxpayers of recent changes to laws and policies as well as a review of current sales, use and service provider laws and recent issues of interest.  Four dates have been announced, all Continue reading Maine – Sales, Use And Service Provider Tax Symposiums

Maine – Revenue Services Audit Division Disbanded

SALT Report 3451 – Effective September 1, 2014, the Maine Revenue Services Audit Division will be disbanded and all sales and use tax audit functions will be run under the Sales, Fuel and Special Tax Division.  Desk and field audits Continue reading Maine – Revenue Services Audit Division Disbanded

Maine—Exempt Organizations and Government Agencies

SALT Report 3389 – Maine Revenue Services (MRS) has released an Instructional Bulletin that explains the procedures exempt organizations and agencies must follow in order to request sales tax exempt status.  Many types of organizations are exempt from paying sales Continue reading Maine—Exempt Organizations and Government Agencies

Maine –Revised Guidance for Bad Debt Credit Calculation

SALT Report 3225 – Maine issued revised guidance on January 22, 2014.  Retailers are responsible to remit sales tax to the state whether or not the retailer has received payment from the customer.   Bulletin No. 29 – Credit for Certain Continue reading Maine –Revised Guidance for Bad Debt Credit Calculation

Maine – Guidance on the Original Registration of Vehicles Updated

SALT Report 3118 – Maine Revenue Services revised an informational bulletin regarding the application of sales and use tax to the original registration of a motor vehicle to include recent legislative changes.  Updates are as follows: The sections that discuss Continue reading Maine – Guidance on the Original Registration of Vehicles Updated

Maine – Guidance on Casual and Infrequent Sales Updated

SALT Report 3107 – Maine Revenue Services updated an information bulletin that addresses the application of sales and use tax to casual or infrequent sales.  The bulletin states that casual sales are those that involve isolated transactions in which tangible Continue reading Maine – Guidance on Casual and Infrequent Sales Updated

Maine – Taxability of Fabrication Services

SALT Report 3106 – Maine Revenue Services has updated a sales and use tax bulletin that discusses the taxability of fabrication services to reflect recent legislative changes. The bulletin defines fabrication as those services that result in the production of Continue reading Maine – Taxability of Fabrication Services

Maine – Guidance for Florists

SALT Report 3105 – Maine Revenue Services has revised its guidance regarding the application of sales and use tax to sales made by florists. The bulletin states that retail sales by florists and other producers or sellers of flowers, wreaths, Continue reading Maine – Guidance for Florists

Maine – Guidance on Sales of Fuels and Utilities

SALT Report 3081 – Maine Revenue Services updated its sales and use tax bulletin for sales of fuel and utilities to reflect that sales of electricity, water, and gas to nursing homes and purchases of wood pellets or 100% compressed Continue reading Maine – Guidance on Sales of Fuels and Utilities