reglab/statecodes huggingface dataset:
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 110 - REQUESTS FOR ADVISORY RULINGS › Section 125-110-.05 - EFFECT OF AN ADVISORY RULING

Current through 2024-29, July 17, 2024
An Advisory Ruling issued pursuant to this Rule is subject to
				   5 M.R.S.A. §9001(3), which provides that an Advisory Ruling "shall not be
				  binding upon an agency, provided that in any subsequent enforcement action
				  initiated by the agency which made the ruling, any person's justifiable
				  reliance upon the ruling shall be considered in mitigation of any penalty
				  sought to be assessed."
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 110 - REQUESTS FOR ADVISORY RULINGS › Section 125-110-.06 - DECLINING REQUEST FOR ADVISORY RULING

Current through 2024-29, July 17, 2024
The Assessor or the Division Director of MRS may decline to
				  issue an Advisory Ruling, either in whole or in
				  part.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION › Section 125-201-1 - Scope of rule

Current through 2024-29, July 17, 2024
This rule governs the method used by the Bureau to develop
				  the annual State Valuation report. The State Tax Assessor may order or approve
				  additional procedures to achieve the goal of Equalized Value, consistent with
				  the intent of this rule and Maine law.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION › Section 125-201-3 - Ratio Studies

Current through 2024-29, July 17, 2024
Ratio Studies used in the computation of State Valuation are
				  created according to the following guidelines:
A.
Representative Sampling.
The
				number of Samples included in the Ratio Study must be sufficient to provide a
				reliable analysis. The Samples included in a Ratio Study must reasonably
				reflect the distribution in the Municipality of the property classes described
				in subsections .04(A) through (E).A minimum of 12 Samples is required for a
				Ratio Study.
B.
Segregated
				Ratio Studies.
Segregated Ratio Studies are used when the State Tax
				Assessor determines that the Samples do not reasonably reflect the distribution
				in that Municipality of property classes described in subsections .04(A)
				through (E). Segregated Ratio Studies are also used when the Average Ratios
				among the property classes deviate by more than 10-percentage points. The State
				Tax Assessor requires a minimum of eight Samples within each class of property
				to conduct a Segregated Ratio Study.
C.
Expanded Sales Period.
If the
				Base Sales Period does not contain the minimum number of Samples required by
				subsections A or B, or if the State Tax Assessor determines that the Samples
				included in the Base Sales Period do not reasonably reflect the distribution in
				the Municipality of the property classes described in subsections .04(A)
				through (E), the Base Sales Period is expanded as follows:
1. An 18-month period that begins on the
				April 1 immediately preceding the April 1 assessment date under review and runs
				through September 30 of the tax year under review. For example, if the
				valuation period under review is based on an assessment date of April 1, 2019,
				the Base Sales Period is July 1, 2018 - June 30, 2019. The 18-month expanded
				sales period is April 1, 2018 - September 30, 2019.
2. If an 18-month sales period does not yield
				the minimum number of Samples required by subsections A or B, Samples are drawn
				from a 24-month period that begins on January 1,15 months prior to the April 1
				assessment date under review, and runs through December 31 of the tax year
				under review. For example, if the valuation period under review is based on an
				assessment date of April 1, 2019, the 24-month expanded sales period is January
				1, 2018 - December 31, 2019.
3. The
				State Tax Assessor may expand the 24-month sales period described in paragraph
				2 when the State Tax Assessor determines that additional Samples are needed to
				ensure that the Ratio Study is representative of the sales in that
				Municipality.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION › Section 125-201-4 - Computation of State Valuation

Current through 2024-29, July 17, 2024
Specific adjustments to Municipal Assessed Value to
				  determine State Valuation are described in this section. Not all of the
				  adjustments described below pertain to all Municipalities, and the State Tax
				  Assessor may make adjustments to classes of property not listed below to
				  determine State Valuation.
A.
Transmission and Distribution Property.
The State Valuation for
				Transmission and Distribution Property is based on the declared value submitted
				to the Municipality by the electrical utility, unless the State Tax Assessor
				determines the electrical utility has significantly undervalued, overvalued, or
				omitted property.
B.
Current
				Use Programs
1.
Tree
				Growth.
The Equalized Value of land that is properly classified as
				forest land under the provisions of the Maine Tree Growth Tax Law is 100% of
				the applicable per-acre values determined by the State Tax Assessor in
				accordance with
				36 M.R.S.
				§§576 -
				577.
2.
Farmland.
The Equalized Value
				of land that is properly classified as farmland is based on the per-acre rates
				prescribed by
				36 M.R.S.
				§§1105 and
				1119.
(a) Except for farm woodland, the Equalized
				Value of farmland is the applicable full value per-acre farmland rate
				established by the Assessor.
(b)
				The Equalized Value of farm woodland is 100% of the applicable per-acre values
				determined by the State Tax Assessor in accordance with
				36 M.R.S. §§
												576 -
				577.
3.
Open Space.
The Equalized
				Value of land that is properly classified as open space, as defined under
				36 M.R.S.
				§1102(6), is based on
				the greater of:
(a) The value of open space
				land using one of the valuation methods under
				36 M.R.S.
				§1106-A; or
(b) The state rate for Undeveloped Land as
				described in subsection E below.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION › Section 125-201-5 - Aggregate State Valuation

Current through 2024-29, July 17, 2024
The aggregate State Valuation is determined by summing, for
				  each Municipality, all of the Equalized Values for all of the categories listed
				  in subsections .04(A) through (E) and rounding the resulting total to the
				  nearest $50,000.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 202 - TREE GROWTH TAX LAW VALUATIONS - 2024 › Section 125-202-.01 - TREE GROWTH TAX LAW VALUATION SCHEDULE - 2024

Current through 2024-29, July 17, 2024
COUNTY
SOFTWOOD
MIXED WOOD
HARDWOOD
Androscoggin
434.00
454.00
362.00
Aroostook
102.00
152.00
170.00
Cumberland
434.00
454.00
362.00
Franklin
249.00
291.00
300.00
Hancock
136.00
165.00
129.00
Kennebec
319.00
393.00
255.00
Knox
319.00
393.00
255.00
Lincoln
319.00
393.00
255.00
Oxford
249.00
291.00
300.00
Penobscot
136.00
165.00
129.00
Piscataquis
102.00
152.00
170.00
Sagadahoc
434.00
454.00
362.00
Somerset
102.00
152.00
170.00
Waldo
319.00
393.00
255.00
Washington
136.00
165.00
129.00
York
434.00
454.00
362.00
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 205 - CERTIFICATION OF ASSESSORS › Section 125-205-01 - General

Current through 2024-29, July 17, 2024
Title 36 the
Maine Revised Statutes
at
				  Sections 310-314 requires MRS to establish and maintain an ongoing program for
				  certifying that an individual is qualified to perform the assessing function in
				  this State. This includes an examination of an individual's applicable property
				  tax law and techniques of assessing, as well as continuing education ("CE") and
				  certificate renewal. The Property Tax Division of MRS administers knowledge of
				  this program, including administration of all assessor training and
				  certification activities. The Director of the Property Tax Division may appoint
				  an individual to the position of Chief of Training and Certification, who will
				  administer the certification and certification renewal processes on behalf of
				  MRS.
For purposes of this rule, "assessing function" means duties
				  related to the valuation of property, property tax administration, or the
				  formation or implementation of property tax policy.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 205 - CERTIFICATION OF ASSESSORS › Section 125-205-02 - Certification

Current through 2024-29, July 17, 2024
A.
Examination.
To receive a
				Certified Maine Assessor ("CMA") designation, an individual must pass the CMA
				examination ("Exam"). The Exam is composed of five parts and has an eight-hour
				time limit. A score of 70 or higher is required on each part to pass the Exam.
1. MRS determines the time, place, and
				procedures for administration of the Exam. Failure to comply with these
				procedures, including, for example, the use of unauthorized reference materials
				or the exchange or communication of Exam-related information between candidates
				during the Exam, may result in an automatic failure of the candidate and may,
				at the discretion of the Director of the Property Tax Division, render the
				candidate ineligible to sit for future Exams.
2. MRS will report Exam results to candidates
				by first-class mail within 30 days of the Exam date. MRS may also email results
				to a candidate upon request. MRS may release information in a candidate's
				training and certification file only to the candidate, unless otherwise ordered
				by a court.
3. A candidate who
				fails to pass the Exam, but achieves a passing score of 70 or higher on one or
				more parts of the Exam, will be allowed to carry the score for those parts to
				subsequent attempts to pass the Exam. For the purposes of this provision, any
				passing score for a single part will remain in effect for a period of 18 months
				from the date the score was achieved. Within the 18-month time period, a
				candidate need only complete the Exam parts for which he or she did not achieve
				a passing score.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 205 - CERTIFICATION OF ASSESSORS › Section 125-205-04 - Inactive/retired status

Current through 2024-29, July 17, 2024
MRS may grant Certified Maine Assessor-Inactive/Retired
				  ("CMA-I/R") status to any CMA who is not actively performing the assessing
				  function and who submits a written request for such status to MRS. While
				  classified as CMA-I/R, an individual must not receive compensation to perform
				  assessing functions.
While classified as CMA-I/R, an individual advertising or
				  offering services based on his or her prior CMA, CMA-2, CMA-3, or CMA-4
				  certification must properly note his or her status as inactive or retired. An
				  individual classified as CMA-I/R may request recertification at any time.
				  Recertification requires a written request, completion of an approved ethics
				  course, and twice the number of CE (including ACE) hours required for the
				  associated certification level during the calendar year preceding the
				  recertification request.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 205 - CERTIFICATION OF ASSESSORS › Section 125-205-05 - Disciplinary action

Current through 2024-29, July 17, 2024
MRS may, for cause, revoke any certificate issued under
				  36 M.R.S.
				  §311 after a hearing and findings of
				  fact. If MRS believes that there may be cause for revocation of a certificate,
				  a revocation hearing will be scheduled. MRS will provide the certificate holder
				  30-days' written notice of the time and place of the hearing and the reasons
				  for the potential revocation. The hearing will provide an opportunity for the
				  certificate holder to hear any evidence adverse to him or her and to present
				  any evidence or argument. Following the hearing, MRS will determine whether
				  there is cause for revocation of the certificate. Cause for revocation may
				  include, but is not limited to, a determination that 1) a certificate holder's
				  conduct negatively affects that individual's ability or fitness to perform the
				  assessing function for a Maine municipality, or 2) a certificate holder's
				  continued service as an assessor is not in the public interest.
If, after a hearing, MRS determines that there is cause to
				  revoke a certificate, MRS will issue a written order of revocation. The order
				  will include findings of fact, notice to the certificate holder of the
				  revocation, and appeal rights. The revocation will be effective as of the date
				  the order is issued. A written order of revocation by MRS to revoke a
				  certificate is a determination subject to reconsideration pursuant to
				  36 M.R.S.
				  §151. In lieu of revocation, MRS may
				  impose conditions on a certificate holder that he or she must meet to retain
				  certification, including, but not limited to, additional training or a
				  probationary period. An individual whose certification has been revoked may
				  reapply for certification on terms required by MRS that may include passing the
				  Exam after no less than one year from the date of revocation.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 207 - CONTROLLING INTEREST TRANSFERS › Section 125-207-01 - General

Current through 2024-29, July 17, 2024
Maine generally imposes a real estate transfer tax on the
				  transfer of Maine real property from one person to another. The real estate
				  transfer tax is also imposed on the transfer or acquisition within a 12-month
				  period of a direct or indirect controlling interest of an entity with a fee
				  interest in Maine real property.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 207 - CONTROLLING INTEREST TRANSFERS › Section 125-207-02 - Definitions

Current through 2024-29, July 17, 2024
A.
Consideration.
"Consideration," as defined in
				36 M.R.S.
				§4641(1), means the
				total price or amount paid, or required to be paid, for real property valued in
				money, whether received in money or otherwise and includes the amount of any
				mortgages, liens or encumbrances thereon, regardless of whether the underlying
				indebtedness is assumed by the grantee.
B.
Controlling interest.
"Controlling interest," as defined in
				36 M.R.S.
				§4641(1-A), means the
				following:
1. In the case of a corporation,
				"controlling interest" means more than 50% of the total combined voting power
				of all classes of stock of the corporation entitled to vote or more than 50% of
				the capital, profits or beneficial interest in the voting stock of the
				corporation.
2. In the case of a
				partnership, association, trust or other entity, "controlling interest" means
				more than 50% of the capital, profits or beneficial interest in the
				partnership, association, trust or other entity.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 207 - CONTROLLING INTEREST TRANSFERS › Section 125-207-04 - Tax

Current through 2024-29, July 17, 2024
A. The real estate transfer tax rate is $2.20
				for each $500 or fractional part of $500 of the value of Maine real property
				transferred. Half of the real estate transfer tax is imposed on the
				transferor(s) and half is imposed on the transferee(s). The real estate
				transfer tax is adjusted by the percentage of interest transferred. For
				example, if a 75% interest in an entity owning Maine real property is
				transferred, the real estate transfer tax will be based on 75% of the value of
				the real property transferred.
B.
				If the real estate transfer tax is based on the market value of the real
				property, rather than the actual consideration paid, the reported value is
				subject to review by MRS. In determining whether the reported market value is
				reasonable, MRS may consider any or all of the following:
1. A recent appraisal of the property;
2. An allocation of assets by the
				grantor or the grantee made pursuant to section 1060 of the Internal Revenue
				Code and reported to the Internal Revenue Service;
3. The equalized value of the property based
				on the municipal property tax rolls on the date of sale. "Equalized value"
				means the value assessed by the municipality for property tax purposes adjusted
				to market value by MRS; and
4. Other
				evidence that the transferor or transferee may present to prove market value of
				the property.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 207 - CONTROLLING INTEREST TRANSFERS › Section 125-207-05 - Tax return and payment

Current through 2024-29, July 17, 2024
A. Controlling
				interest transfers are reported on the Controlling Interest Transfer Tax
				Return/ Declaration of Value. The return must be completed and submitted to the
				county or counties in which the transferred real property is located within 30
				days of the date of the transfer.
B. In cases where a controlling interest
				transfer occurs as the result of a series of separate transfers involving
				persons acting in concert, the return must be submitted within 30 days of the
				date of the final transfer. The parties responsible for submitting the return
				in this situation are the transferor and transferee of the final transfer. The
				parties to the final transfer must also complete pro forma returns on behalf of
				the parties to any other transfer contributing to the controlling interest
				transfer for which returns have not been filed.
C. If the controlling interest transfer is
				not reported to the register of deeds in the county or counties in which the
				property is located and the tax is not paid within 30 days of the completion of
				the transfer, the transferor and the transferee are jointly and severally
				liable for the full amount due, plus applicable interest and penalties. Any
				party to a controlling interest transfer that has timely reported the transfer
				to the appropriate register of deeds and timely paid that party's share of the
				tax is not liable for tax due from another party.
D. When the controlling interest is
				transferred in an entity that holds Maine real property located in more than
				one county, the real estate transfer tax must be divided among the counties in
				the same proportion in which the value of the real property is distributed
				among the different counties. Any dispute between counties as to the proper
				amount of real estate transfer tax due to each county as a result of a
				particular transfer will be decided by MRS on written petition from an official
				authorized to act on behalf of an aggrieved county.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 207 - CONTROLLING INTEREST TRANSFERS › Section 125-207-06 - Exemptions

Current through 2024-29, July 17, 2024
A controlling interest transfer is exempt from the real
				  estate transfer tax if the transfer would have qualified for exemption if
				  conveyed with a deed. See
				  36 M.R.S.
				  §4641-C for a description of exemptions.
				  Any such exemption must be claimed and identified on the return.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 208 - GUIDELINES FOR PROFESSIONAL ASSESSING FIRMS THAT PROVIDE REVALUATION SERVICES TO MUNICIPALITIES › Section 125-208-01 - Definitions

Current through 2024-29, July 17, 2024
A.
Assessor.
"Assessor" means a
				sworn municipal assessing authority, whether an individual assessor, a board of
				assessors, or a chief assessor of a primary assessing area. With respect to the
				unorganized territory, "assessor" means the State Tax Assessor.
B.
Municipality.
"Municipality"
				means any city, town, plantation, or that portion of a county in the
				unorganized territory.
C.
Professional assessing firm.
"Professional assessing firm" or
				"firm" means a person (an individual, a group of individuals, or any other
				entity) that contracts to provide revaluation services for one or more
				municipalities in Maine. For purposes of this rule, a "professional assessor,"
				as defined in
				36 M.R.S.
				§306(5), is not
				considered a "professional assessing firm" or "firm" except when providing
				revaluation services for a municipality that does not regularly employ the
				professional assessor.
D.
Revaluation services.
"Revaluation services" means the development
				of new assessed values within a municipality through the creation of new land
				or building pricing schedules, reflective of market value on April 1 of the
				year in which the revaluation is implemented. "Revaluation services" includes
				both (1) a full revaluation, where new assessed values for all property in the
				municipality, including all taxable property and any exempt property subject to
				reimbursement by the State, are established and (2) a partial revaluation,
				where smaller changes such as updates to grading and pricing schedules or
				updates to assessed values for one or more types of property in the
				municipality are established. "Revaluation services" does not include
				factoring, i.e., adjusting the existing values by a specific
				percentage.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 208 - GUIDELINES FOR PROFESSIONAL ASSESSING FIRMS THAT PROVIDE REVALUATION SERVICES TO MUNICIPALITIES › Section 125-208-02 - Requirements

Current through 2024-29, July 17, 2024
A. Each firm must employ at least one
				individual with a Certified Maine Assessor ("CMA") certification as described
				in Maine Revenue Services ("MRS") Rule 205 (18-125 C.M.R., Ch. 205).
B. A firm must notify MRS of the intent to
				conduct a full revaluation of all property within a municipality before that
				revaluation begins. In addition, the firm must meet with the assessor of the
				municipality for which the revaluation services are to be performed before
				beginning the revaluation and must provide the assessor with the following:
1. Samples of grading and pricing schedules,
				including land pricing formulas, used for the revaluation and may be needed for
				a future revaluation;
2. An
				explanation of the usage of the grading and pricing schedules referred to in
				paragraph 1 of this subsection;
3.
				A written description of the personal property pricing methods the firm will
				use, if applicable, including depreciation schedules and a written description
				of the inventory and valuation format that the firm will present to the
				municipality once the revaluation is complete; and
4. An estimated timeline and cost for the
				revaluation services.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 208 - GUIDELINES FOR PROFESSIONAL ASSESSING FIRMS THAT PROVIDE REVALUATION SERVICES TO MUNICIPALITIES › Section 125-208-03 - Failure to meet requirements

Current through 2024-29, July 17, 2024
A. MRS maintains a
				list of all firms providing revaluation services for municipalities in the
				State of Maine. This list is posted to the MRS Property Tax Division website.
				If a firm fails to comply with this rule, MRS reserves the right to remove that
				firm from the list. MRS will notify any firm if removal from the list is
				intended.
B. When MRS removes a
				firm from the list referred to in subsection A of this section, MRS will notify
				the firm by mail, explaining the reason for removal. A firm removed from the
				list by MRS may appeal that determination subject to the provisions of
				36 M.R.S.
				§151. A firm that has been removed from
				the list may later request to be added back to the list at any time by
				providing evidence of compliance with this rule.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 208 - GUIDELINES FOR PROFESSIONAL ASSESSING FIRMS THAT PROVIDE REVALUATION SERVICES TO MUNICIPALITIES › Section 125-208-04 - Revaluation by municipality

Current through 2024-29, July 17, 2024
If a municipality conducts its own revaluation and uses a
				  grading and pricing schedule different from what was used in that
				  municipality's prior revaluation, the municipality must provide MRS with a copy
				  of the new grading and pricing schedule upon request.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 210 - TELECOMMUNICATIONS EXCISE TAX › Section 125-210-.01 - General

Current through 2024-29, July 17, 2024
Maine imposes an excise tax on all qualified
				  telecommunications equipment located in the State. The excise tax rate is equal
				  to the mill rate of the municipality where the equipment is located. Maine
				  Revenue Services ("MRS") is responsible for assessing the tax on qualified
				  telecommunications equipment owned or leased by a telecommunications business.
				  Qualified telecommunications equipment owned or leased by a person who is not a
				  telecommunications business must be assessed a tax by the assessor of the
				  municipality in which the equipment is located. Any property subject to the
				  telecommunications excise tax is exempt from municipal property tax.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 210 - TELECOMMUNICATIONS EXCISE TAX › Section 125-210-.02 - Definitions

Current through 2024-29, July 17, 2024
A.
Certified ratio.
"Certified
				ratio" means the level of municipal assessed value, expressed as a percentage,
				relative to just value as certified by the assessor pursuant to
				36 M.R.S.
				§383.
B.
Distribution facilities.
"Distribution facilities," as defined in
				36 M.R.S.
				§457(1)(C), means
				facilities used primarily to transport communications between fixed locations,
				including but not limited to cables, wires, wireless transmitters and utility
				poles.
C.
Interactive 2-way
				communication services.
"Interactive 2-way communication services" means
				services that allow transmission of voice, image, data, and information between
				or among two or more persons via a medium such as wires, cables, microwaves,
				radio waves, light waves, or any combination of those, or via some other
				similar media.
D.
Just
				value.
"Just value" means market value, i.e., the amount in cash that
				could reasonably be expected to be paid by an informed buyer to an informed
				seller for a property, each acting without compulsion in an arm's-length
				transaction.
E.
Mill
				rate.
"Mill rate" means the calculated tax rate per $1,000 of assessed
				value for a municipality, based on the taxable value of property in the
				municipality and the portion of the municipal, school, and county budgets,
				including any adjustments, that the municipality must collect from property
				taxes.
F.
Municipality.
"Municipality" means any city, town, plantation, or
				that portion of a county in the unorganized territory.
G.
Qualified telecommunications
				equipment.
"Qualified telecommunications equipment," as defined in
				36 M.R.S.
				§457(1)(B), means
				equipment used for the transmission of interactive 2-way communications.
				"Qualified telecommunications equipment" includes equipment used to provide
				telegraph service and any interest of a telecommunications business in poles.
				"Qualified telecommunications equipment" does not include equipment used solely
				to provide value-added nonvoice services in which computer processing
				applications are used to act on the form, content, code, and protocol of the
				information to be transmitted, unless those services are provided under a
				tariff approved by the Public Utilities Commission. "Qualified
				telecommunications equipment" does not include cellular or landline
				telephones.
H.
Telecommunications business.
"Telecommunications business," as
				defined in
				36 M.R.S.
				§457(1)(A), means a
				person engaged in the activity of providing interactive 2-way communication
				services for compensation.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 210 - TELECOMMUNICATIONS EXCISE TAX › Section 125-210-.03 - Valuation

Current through 2024-29, July 17, 2024
MRS will determine the just value of all property owned or
				  leased by a telecommunications business that is subject to the
				  telecommunications excise tax. In determining just value, MRS will consider the
				  three standard approaches to property valuation-the cost approach, the market
				  approach, and the income approach-as appropriate.
In determining just value, MRS will apply the following
				  considerations:
A. Fluctuations in
				the number of customers a telecommunications business has will not necessarily
				affect the value of that business taxable property.
B. Value is determined by the overall market,
				not individual persons operating within that market.
C. A telecommunications business must
				identify the municipality or municipalities in which its qualified
				telecommunications equipment is located. Where distribution facilities are
				located in multiple municipalities, their value may be apportioned among
				municipalities based on the length of lines or cables within each municipality,
				or based on the percentage of the just value of distribution facilities located
				within a particular municipality. A telecommunications business may use a
				different method for apportioning its qualified telecommunications equipment
				with the approval of MRS.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 210 - TELECOMMUNICATIONS EXCISE TAX › Section 125-210-.04 - Tax and interest

Current through 2024-29, July 17, 2024
A.
Tax.
The tax rate on qualified telecommunications equipment equals the mill rate for
				the municipality where the equipment is located. The rate is applied to the
				product of the just value of the qualified telecommunications equipment in the
				municipality multiplied by the municipality's certified ratio as reported to
				MRS on the most recently filed Municipal Valuation Return. Although the
				municipal mill rate and certified ratio are used to calculate the tax, the
				excise tax on qualified telecommunications equipment owned or leased by a
				telecommunications business is assessed by MRS and paid to the State rather
				than the municipality.
B.
Interest.
Interest applies to late payments of telecommunications
				excise tax. The rate of interest is calculated pursuant to
				36 M.R.S.
				§186, and is charged from the date the
				payment is due until the tax is paid, compounding monthly.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 210 - TELECOMMUNICATIONS EXCISE TAX › Section 125-210-.05 - Filing and payment

Current through 2024-29, July 17, 2024
Each telecommunications business must file an annual return
				  by December 31 detailing its taxable property in the State, including the
				  original and depreciated cost, the location of the property, and any other
				  information required by MRS. For purposes of depreciation, the asset class
				  lives set forth in IRS Publication 946 are generally used, but MRS may in
				  appropriate circumstances modify those class lives to arrive at just value.
The annual return due December 31 is based on the status of
				  the taxable property as of April 1 of that same year. MRS will mail assessments
				  of telecommunications excise tax to telecommunications businesses by March 30
				  of the year following the due date of the return. Payment of the tax is due by
				  August 15 following the March 30 assessment date.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 210 - TELECOMMUNICATIONS EXCISE TAX › Section 125-210-.06 - Appeals

Current through 2024-29, July 17, 2024
A taxpayer who receives an assessment of telecommunications
				  excise tax may appeal that assessment by requesting reconsideration pursuant to
				   36 M.R.S.
				  §151. The taxpayer must submit their
				  request for reconsideration in writing within 60 days of receipt of notice of
				  the assessment. The request should include a detailed description of why the
				  taxpayer believes the assessment is incorrect, along with any supporting
				  documentation.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 211 - DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › Section 125-211-01 - Definitions

Current through 2024-29, July 17, 2024
A.
Disability.
"Disability," as
				defined in
				36 M.R.S.
				§6250(2-A), means a
				permanent and total impairment or condition that prevents an individual from
				being employed as determined by an agency of this State or of the Federal
				Government or pursuant to routine technical rules adopted by the State Tax
				Assessor.
B.
Physician.
"Physician" means an individual authorized by law to
				practice medicine or osteopathic medicine within this State or any other
				state.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 211 - DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › Section 125-211-02 - Disability Documentation

Current through 2024-29, July 17, 2024
Among other criteria, to qualify for the Deferral Program an
				  individual must be either 65 years old or older or unable to be employed by
				  reason of disability, within the meaning of subsection .01(A) above, as of
				  April 1 of the year the claim is filed. An individual who is not 65 years or
				  older must document that they are unable to be employed by reason of
				  disability, within the meaning of subsection .01(A) above, as follows:
A. For a veteran, the individual must provide
				a copy of a letter or other documentation from the United States Department of
				Veterans Affairs ("VA") stating that the individual is totally and permanently
				disabled or is receiving compensation from the VA for disability based on a
				100% disability rating or at the 100% disability level; or
B. For all other individuals, including
				veterans without a disability designation by the VA as provided in subsection
				.02(A) above, the individual must provide both a letter from a physician
				stating the individual has a total and permanent impairment or condition and a
				copy of a benefits letter or other documentation stating that the individual is
				disabled issued by:
1. The United States
				Social Security Administration;
2.
				The Workers' Compensation Board of this State or a similar board or agency of
				another state;
3. The United States
				Department of Labor, Office of Workers' Compensation Programs; or
4. Any other State of Maine or federal board
				or agency, at the discretion of the State Tax Assessor.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS › Section 125-301-1 - Definitions

Current through 2024-29, July 17, 2024
1. "Retailer" means a person who makes retail
				sales or who is required to register by
				36 M.R.S.
				§1754-B or who is registered under
				36 M.R.S.
				§1756.
2. "Active registered retailer" means a
				person that is registered with the State Tax Assessor as a retailer and that
				has been issued a currently valid resale certificate as provided in
				36 M.R.S.
				§1754-B.
3. "Gross sales" means the total amount of
				all sales of goods and services, whether or not subject to tax, including sales
				for resale and all exempt sales. It does not include sales tax charged to
				customers or the value of returned merchandise for which a full credit or
				refund was given to the customer.
4. "Nonresident retailer" means a person that
				is not registered as a retailer under
				36 M.R.S.
				§1754-B or
				36 M.R.S.
				§1756 or required to register as a
				retailer by
				36 M.R.S.
				§1754-B, and that is authorized in
				another state or country to make retail sales of tangible personal property in
				that state or country.
5.
				"Purchasing retailer" means a retailer that is the purchaser with respect to a
				particular transaction.
6. "Resale
				certificate" means a resale certificate issued by the State Tax Assessor
				pursuant to
				36 M.R.S.
				§1754-B (§2-B ) or are sale
				certificate issued by the State Tax Assessor pursuant to
				36 M.R.S.
				§1754-B (§2-C ).
7. "Selling retailer" means a retailer that
				is the seller with respect to a particular transaction.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS › Section 125-301-2 - Relief from Liability

Current through 2024-29, July 17, 2024
1. A selling
				retailer that follows the procedures set forth in this Rule when making sales
				for resale, certain sales to lessors and service providers as set forth below,
				or sales of packaging materials is relieved of responsibility for collecting or
				paying any tax otherwise applicable if the State Tax Assessor subsequently
				determines the purchaser engaged in unauthorized use of a resale certificate at
				the time of the transactions. This relief from liability does not apply to a
				selling retailer that fraudulently fails to collect the tax or that solicits
				purchasers to participate in the unlawful misuse of their resale
				certificate.
2. A purchaser whose
				sales and use tax registration certificate has been revoked or whose
				registration status has been inactivated or canceled by the State Tax Assessor
				is prohibited from making tax-free purchases for resale. However, a selling
				retailer that accepts a resale certificate that appears valid on its face will
				not be liable for tax on a transaction if the State Tax Assessor later
				determines that the purchaser was not an active registered retailer at the time
				of the transaction. This relief from liability does not apply to a seller who
				fraudulently fails to collect the tax or solicits purchasers to participate in
				the unlawful misuse of their resale certificate.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS › Section 125-301-3 - Sales to Active Registered Retailers

Current through 2024-29, July 17, 2024
1. Selling
				retailers that make sales of taxable tangible personal property for resale need
				not collect the tax imposed by
				36 M.R.S.
				§1811 when the sale is excluded from
				sales tax under
				36 M.R.S.
				§1752(11)(B) and this
				Rule. The selling retailer is liable for any applicable sales tax due on a sale
				for resale that is not excluded from sales tax under
				36 M.R.S.
				§1752(11)(B) and this
				Rule, whether or not the selling retailer has collected the tax from the
				purchaser.
2. Selling retailers
				that make sales of taxable tangible personal property to an active registered
				retailer for resale need not collect sales tax under the following
				circumstances:
A. The purchaser specifically
				states in the order, whether written or oral, that the property is purchased
				for resale.
B. The property
				purchased is of the type or types ordinarily purchased for resale by that
				purchaser, identified as such on the resale certificate issued to the purchaser
				by the State Tax Assessor.
C. The
				selling retailer obtains, or has on file, a copy of the purchaser's resale
				certificate valid on the date of the sale.
D. The copy of the resale certificate is
				signed by the purchaser or the purchaser's authorized
				representative.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS › Section 125-301-4 - Sales to Other Registered Dealers

Current through 2024-29, July 17, 2024
1. Registered
				retailers reporting annual gross sales less than $3,000 will not be issued a
				resale certificate, and will therefore be required to pay Maine sales tax when
				they purchase items for resale. These retailers may claim a credit on their
				sales and use tax return for the tax they paid on items that are placed in
				inventory for resale, subject to the limitations provided in
				36 M.R.S.
				§1811-B.
2. If a retailer does not qualify to receive
				a resale certificate at the time of registration or reissuance, but
				subsequently has annual gross sales of $3,000 or more, the retailer may request
				that the State Tax Assessor review its eligibility for a resale
				certificate.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS › Section 125-301-5 - Sales to Nonresident Retailers

Current through 2024-29, July 17, 2024
1. Selling
				retailers that make sales of taxable tangible personal property to a
				nonresident retailer for resale need not collect sales tax when the sale is
				excluded from sales tax under
				36 M.R.S.
				§1752(11)(B) and is
				made in compliance with this Rule. The selling retailer is liable for any
				applicable sales tax due on a sale that is not made in compliance with this
				Rule, whether or not the selling retailer has collected the tax from the
				purchaser. The selling retailer should obtain a statement from the nonresident
				retailer that includes all of the following information:
A. The nonresident retailer's name and
				address.
B. A declaration that the
				tangible personal property is being purchased for resale outside the State and
				for no other purpose.
C. Evidence
				that the nonresident retailer is engaged in making retail sales of tangible
				personal property of the type purchased, such as a sales tax registration
				certificate or equivalent document issued by the nonresident retailer's home
				state or country and evidence that the purchaser is engaged in a line of
				business consistent with the resale, at retail sale in the form of tangible
				personal property, of the items purchased.
D. An affirmation, made under penalties of
				perjury, that the information provided in the statement is true and correct as
				to every material matter.
E. The
				signature of the purchaser executing the statement.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS › Section 125-301-6 - Certain Sales to Lessors and Service Providers

Current through 2024-29, July 17, 2024
1. Selling retailers that make sales that are
				excluded from sales tax under
				36 M.R.S.
				§1752(11)(B)(3)-(7) and
				(16) need not collect sales tax if the sales
				are made insubstantially the same manner as sales for resale, as set forth
				above in Section
				3, and the selling retailer obtains or
				has on file the documentation required by Sections 6.2 and 6.3.
2. If the selling retailer sells to a
				purchaser that is an active registered retailer and the items purchased are of
				the type or types ordinarily purchased for rental by that purchaser, the
				selling retailer need not collect sales tax if it obtains or has on file a copy
				of the resale certificate issued to the purchaser by the State Tax Assessor,
				valid on the date of the sale.
3.
				If the selling retailer sells to a purchaser that is not an active registered
				retailer or the items purchased are not of the type or types ordinarily
				purchased for rental by that purchaser, the selling retailer need not collect
				sales tax if it obtains from the purchaser at the time of the sale a signed
				statement in a form prescribed by the State Tax Assessor.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS › Section 125-301-7 - Sales of Packaging Materials

Current through 2024-29, July 17, 2024
Selling retailers that make sales of containers, boxes,
				  crates, bags, cores, twines, tapes, bindings, wrappings, labels, and other
				  packing, packaging and shipping materials that are exempt from sales tax under
				   36
				  M.R.S. §1760(12-A) need
				  not collect sales tax if the sales are made in substantially the same manner as
				  sales for resale, as set forth above in Section
				  3, and the selling retailer obtains
				  from the purchaser at the time of the sale a completed Resale Certificate for
				  Packaging Materials (Form ST-A-120).
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS › Section 125-301-8 - Intentional Evasion of Tax

Current through 2024-29, July 17, 2024
A person that uses a resale certificate to purchase property
				  or services without payment of tax or that signs a written statement claiming
				  an exemption from salestax, knowing that tax is due on the property or services
				  at the time of purchase, commits a crime as provided in
				  36 M.R.S.
				  §184-A.