reglab/statecodes huggingface dataset:
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS › Section 125-302-1 - Exempt sales generally; burden of proof

Current through 2024-29, July 17, 2024
1.
Sales and Use Tax.
Sales to certain organizations and governmental
				agencies are exempt from sales and use tax pursuant to
				36 M.R.S.
				§1760. Pursuant to
				 36
				M.R.S. §1760-C, an exemption provided by
				36 M.R.S.
				§1760 to a person based upon its
				charitable, nonprofit, or other public purposes applies only if the property or
				service purchased is intended to be used by the person primarily in the
				activity identified by the particular exemption. The burden of proving a sale
				is to an organization that is exempt under
				36 M.R.S.
				§1760 is on the person making the sale.
				The retailer is relieved of this burden of proof if it satisfies the provisions
				of this rule.
2.
Service
				Provider Tax.
Sales to certain organizations and governmental agencies
				are exempt from service provider tax pursuant to
				36 M.R.S.
				§2557. Pursuant to
				36 M.R.S.
				§2560, an exemption provided by
				36 M.R.S.
				§2557 to a person based upon its
				charitable, nonprofit, or other public purposes applies only if the service
				purchased is intended to be used by the person primarily in the activity
				identified by the particular exemption. The burden of proving a sale is to an
				organization that is exempt under
				36 M.R.S.
				§2557 is on the person making the sale.
				The service provider is relieved of this burden of proof if it satisfies the
				provisions of this rule.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS › Section 125-302-2 - Exemption and resale certificates

Current through 2024-29, July 17, 2024
A non-governmental entity must hold an exemption certificate
				  or resale certificate issued by Maine Revenue Services in order to make
				  tax-free purchases. If the State Tax Assessor determines that an applicant
				  qualifies to make tax-free purchases, the State Tax Assessor shall issue a
				  numbered certificate that identifies the name and address of the applicant, the
				  tax or taxes from which it is exempt or not subject to, and the relevant exempt
				  activity or activities. The certificate may be used by the holder only when
				  purchasing property or services intended to be used by the holder primarily in
				  the exempt activity or activities. When an otherwise qualifying organization is
				  engaged in both exempt and nonexempt activities, the exemption certificate is
				  to be issued only if the State Tax Assessor finds that the organization has
				  adequate internal controls in place to limit the use of the certificate to
				  exempt purchases. A decision by the State Tax Assessor to deny an application
				  for issuance of an exemption certificate constitutes a determination of the
				  State Tax Assessor that is subject to a petition for reconsideration pursuant
				  to 36
				  M.R.S. §151.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS › Section 125-302-3 - Review and revocation of exempt status

Current through 2024-29, July 17, 2024
The State Tax Assessor has the authority to review an
				  organization's activities and confirm whether an organization continues to meet
				  the qualifications for exempt status. The State Tax Assessor may also review an
				  organization's activities and confirm whether an organization is properly using
				  an exemption certificate. After providing written notice to an organization,
				  the State Tax Assessor may revoke the exempt status of the organization for any
				  of the following reasons:
A. The
				organization was incorrectly certified for exempt status;
B. The organization on longer meets the
				qualifications for exempt status;
C. The organization fails to provide
				sufficient documentation, upon written request by the State Tax Assessor,
				demonstrating that the organization meets the qualifications for exempt status;
				or
D. The organization has not used
				its exemption certificate in accordance with Title 36 and this Rule.
A decision by the State Tax Assessor to revoke an
				  organization's exempt status constitutes a determination of the State Tax
				  Assessor that is subject to a petition for reconsideration pursuant to
				  36 M.R.S.
				  §151.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 303 - SALES TO INDUSTRIAL USERS › Section 125-303-1 - Definitions

Current through 2024-29, July 17, 2024
1.
Production.
"Production" as
				used in Sec. 1752(9-B) commences with the movement of raw materials to the
				first production machine after their receipt and storage at the production site
				(after receipt if the raw materials are not stored) and ends with the
				completion of the finished product. Production includes any "in-line" packaging
				operation. The acquisition of raw materials, the transportation of raw
				materials or goods in process between production sites, and administrative and
				distributive operations do not constitute production.
2.
Foundations.
"Foundations" as
				used in § 1752(7-B), includes permanent supports, such as those composed
				of concrete. Metal supports that can be dismantled and moved are considered
				part of the machinery or equipment they support and are therefore exempt if the
				machinery or equipment itself is exempt.
3.
Directly.
"Directly" as used
				in § 1752(2-A) excludes support operations, such as machine shops in which
				production equipment is maintained. Testing for quality control is directly in
				production only insofar as those testing devices are physically incorporated in
				machinery or equipment that is otherwise exempt.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 303 - SALES TO INDUSTRIAL USERS › Section 125-303-2 - Consumed or Destroyed Items

Current through 2024-29, July 17, 2024
1.
Exempt
				items.
Tangible personal property that has a normal physical life
				expectancy of less than one year is exempt if it falls within one of the
				following categories:
A. Items that are
				integrated with and essential to the operation of exempt production machinery
				and equipment. Items under this category will normally include but not be
				limited to such items as abrasives, coolants, lubricants, filtering materials,
				etc.
B. Items that come in contact
				with, or are added to, the raw product during production, but that are later
				extracted or dissipated and do not become a component part of the tangible
				personal property produced. Items under this category will normally include but
				not be limited to such items as catalysts, chemicals, solvents, liquids,
				etc.
C. Items that come into
				contact with the products produced and that are an integral and essential part
				of production. Items under this category will normally include but not be
				limited to abrasives, polishing agents, stencil materials, tagging materials,
				etc.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 303 - SALES TO INDUSTRIAL USERS › Section 125-303-3 - Certification requirement

Current through 2024-29, July 17, 2024
Where the sale of tangible personal property is claimed to be
				  non-taxable, the purchaser must provide the seller with a certificate in the
				  form prescribed by the State Tax Assessor; and on the furnishing of such
				  certificate the purchaser shall be held solely accountable for the payment to
				  the State of any taxes, together with penalties and interest thereon, that may
				  later be determined to be due on such purchases in accordance with the
				  applicable provision of the law or this rule.
The certificate is considered a part of each order for the
				  tangible personal property unless the purchaser advises the seller to the
				  contrary at the time the order is placed, and remains in effect until revoked
				  by the purchaser in writing.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-1 - Definitions

Current through 2024-29, July 17, 2024
As used in this rule, the term "retailer" has the same
				  meaning ascribed to that term in
				  36 M.R.S.
				  §1752(10).
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-2 - Sales and Use Tax Returns

Current through 2024-29, July 17, 2024
A.
Generally;
				monthly returns.
Except as otherwise provided by this rule, every
				retailer must file monthly sales and use tax returns.
B.
Due dates.
The due date for
				filing a return and paying the tax is the fifteenth day of the month following
				the end of each reporting period.
C.
Quarterly returns.
Every
				retailer whose average sales and use tax liability is at least $100 per month
				but less than $600 per month must file four returns each year. The reporting
				periods are January through March; April through June; July through September;
				and October through December.
D.
Semiannual returns.
Every retailer whose average sales and use tax
				liability is less than $100 per month, but more than $50 per year must file two
				sales and use tax returns each year. The reporting periods are January through
				June and July through December.
E.
Annual return
.Every retailer whose average annual sales and use
				tax liability is less than $50 must file one return each year. The reporting
				period is the calendar year.
F.
Exceptions; changes
.The State Tax Assessor may temporarily require
				retailers to file using different or more frequent reporting periods in order
				to administer substantial changes in the tax law, such as rate changes. The
				assessor will periodically review the status of sales and use tax accounts and
				notify retailers whose filing frequency has been changed. In addition,
				retailers may request to file returns using different or more frequently
				reporting periods than this rule requires.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-3 - Seasonal Filing

Current through 2024-29, July 17, 2024
A retailer whose business is completely closed for one or
				  more calendar months may, on a regular schedule each year, register as a
				  seasonal filer, indicating the months during which the business is open. A
				  retailer that is registered as a seasonal filer is not required to file a sales
				  and use tax return for those reporting periods during which the retailer did
				  not engage in business.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-4 - Extension for Filing

Current through 2024-29, July 17, 2024
Retailers may apply to the State Tax Assessor to extend the
				  due date for filing sales and use tax returns by 30 days for good cause. An
				  authorized extension remains in effect until revoked in writing by the
				  assessor. The extension does not extend the time for paying the
				  tax.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-5 - Basis of Accounting

Current through 2024-29, July 17, 2024
Retailers are required to file sales and use tax returns on
				  an accrual basis, but a retailer that properly files its federal income tax
				  returns on a cash basis may elect to file its sales and use tax returns on a
				  cash basis.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-6 - Supplemental Statement

Current through 2024-29, July 17, 2024
Every retailer of motor vehicles, watercraft, aircraft,
				  special mobile equipment, trailers, camper trailers, or truck campers must
				  complete, in addition to the sales and use tax return, a supplemental statement
				  reporting individually each sale of any of these kinds of property made during
				  the reporting period. In addition, every person who rents or leases
				  automobiles, camper trailers, or motor homes for a rental period of one year or
				  more must complete a supplemental statement reporting individually each lease
				  or rental. The supplemental statements are to be maintained in the retailer's
				  records in accordance with Maine Revenue Services Rule 103 and made available
				  for inspection by the assessor upon audit or other request.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-7 - Agents of Out-of-State Sellers

Current through 2024-29, July 17, 2024
Every person required to register by
				  36 M.R.S.
				  §1754-B(1-B)(C) or (D)
				  must report all sales made by or through the person on behalf of the person's
				  principal.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-8 - Consolidated Filing

Current through 2024-29, July 17, 2024
A retailer that makes sales at more than one place of
				  business may apply to the State Tax Assessor for authorization to file a single
				  consolidated return reporting the total amount of sales made at all of its
				  locations. A consolidated return must include a schedule showing a breakdown of
				  the taxable sales made at each location.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS › Section 125-304-9 - Use Tax Returns

Current through 2024-29, July 17, 2024
Every person not otherwise required to file sales and use tax
				  returns and who regularly makes purchases for business use that are subject to
				  Maine use tax must register with the State Tax Assessor to file use tax
				  returns. Every person so registered must file a use tax return and pay the use
				  tax for each month in which purchases subject to use tax were made. Use tax
				  returns need not be filed for months during which no tax is due.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 308 - DIRECT PAY PERMITS › Section 125-308-1 - Introduction

Current through 2024-29, July 17, 2024
Many manufacturers and utilities routinely acquire large
				  quantities of tangible personal property under circumstances that make it
				  impractical to determine, at the time of purchase, the manner in which property
				  will be used. It is impractical in these circumstances to determine whether the
				  purchase or use of the property will be taxable or exempt. Holders of direct
				  payment permits are authorized to purchase most items of tangible personal
				  property without payment of the tax to their vendors, and may instead report
				  and pay tax directly to the State.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 308 - DIRECT PAY PERMITS › Section 125-308-2 - General Requirements

Current through 2024-29, July 17, 2024
The following requirements must be met by a taxpayer in order
				  to be eligible to receive a direct pay permit:
1. A permit application must be filed with
				the Bureau of Revenue Services ("the bureau") on a special form provided by the
				Bureau.
2. The applicant must hold
				a valid Maine Retailer Certificate.
3. The applicant must routinely purchase
				large quantities of tangible personal property under circumstances that make it
				impractical to determine, at the time of purchase, whether the purchase or use
				of the property will be taxable or exempt.
4. The applicant must establish to the
				satisfaction of the State Tax Assessor that its accounting methods will clearly
				reflect the proper amount of tax due and that payment of sales or use taxes to
				the State will not be jeopardized by permitting sales and use taxes to be
				reported directly.
5. The applicant
				must make purchases in sufficient volume to justify the expense of regular
				audits by the Bureau.
6. The
				applicant must be either a manufacturer or a utility.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 308 - DIRECT PAY PERMITS › Section 125-308-3 - Manner in Which Direct Payment Permit is to be used by Taxpayer

Current through 2024-29, July 17, 2024
Each holder of a direct payment permit must file a copy of
				  the permit with each of its vendors and ensure that the permit number is placed
				  on all purchase orders or contracts covering the purchase of tangible personal
				  property, in lieu of payment of tax to the retailer, except in those
				  transactions excluded in Section
				  4 below. The holder of direct payment
				  permits shall not authorize anyone to whom they have issued a direct payment
				  permit to file the direct payment permit or permit number with a third
				  party.
Sales tax registrations held by holders of direct payment
				  permits will be placed on an inactive basis and accrued sales and use tax
				  liabilities will be reported on sales and use tax returns which will be issued
				  under the direct payment permit number.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 308 - DIRECT PAY PERMITS › Section 125-308-4 - Exceptions and Restrictions

Current through 2024-29, July 17, 2024
1. Sales tax shall
				be paid to the retailer on the following types of purchases:
A. Purchases of prepared food;
B. Purchases of taxable services other than
				the transmission and distribution of electricity;
C. Purchases of services taxable under Title
				36 Chapter 358 (Service Provider Tax); and
D. Interim rentals under Section 1758.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 308 - DIRECT PAY PERMITS › Section 125-308-5 - Revocation of Direct Payment Permit

Current through 2024-29, July 17, 2024
1. The holder
				of a direct payment permit who wishes to surrender such permit voluntarily must
				provide the State Tax Assessor with 30 days' notice.
2. The State Tax Assessor may revoke a direct
				payment permit at any time for failure of the taxpayer to comply with the
				conditions under which the permit was granted, or for any improper use of the
				permit.
3. Within 30 days after
				receipt by a permit holder of notice of revocation by the State Tax Assessor or
				within 30 days after receipt of the Assessor's permission for discontinuance of
				the direct payment permit by the taxpayer, the permit holder must:
A. Give notice to each supplier with whom it
				had transacted business pursuant to the direct payment authority, that
				subsequent to any appropriate effective date, it will no longer claim exemption
				from payment of tax by reason of a direct payment permit; and
B. Return the direct payment permit to the
				State Tax Assessor.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 308 - DIRECT PAY PERMITS › Section 125-308-6 - Form of Permit

Current through 2024-29, July 17, 2024
The direct payment permit will be issued by the State Tax
				  Assessor in the form prescribed below:
STATE OF MAINE
Maine Revenue Services
Direct Payment Permit
No.______________
It having been determined that the conduct of the business of
				  the taxpayer noted below is such that it would be impractical for it to pay
				  sales and use taxes separately under the Maine Sales and Use Tax Law on
				  purchases made by it, that payment of sales and use taxes to the State would
				  not be jeopardized by permitting the taxpayer to report and pay sales and use
				  taxes directly, and the taxpayer having obligated itself to report and pay
				  sales and use taxes directly, retailers selling to the taxpayer named below are
				  hereby relieved of collecting sales and use taxes from it.
Except as noted below, the taxpayer shall file a copy of this
				  permit with each retailer and shall place the direct payment permit number on
				  all purchase orders and contracts covering the purchase of tangible personal
				  property; which shall be sufficient evidence to retailers to relieve them from
				  collecting sales or use taxes thereon.
Name of Taxpayer
				  ______________________________________________________________
Address of Taxpayer
				  ____________________________________________________________
Date ________________________
________________________
State Tax Assessor
Copies of this permit or the permit number shall not be used
				  in connection with:
A. The purchase of
				tangible personal property by other than the holder of this permit.
B. The purchase of prepared food;
C. The purchase of taxable
				services;
D. The purchase of
				services subject to the Service Provider Tax;
E. Rentals or leases, other than leases in
				lieu of purchase, of tangible personal Property; or
F. The purchase of tangible personal property
				which will become incorporated into the real estate of the permit holder prior
				to passage of title.
Form ST-P-3
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE › Section 125-318-1 - Definitions

Current through 2024-29, July 17, 2024
For purposes of this rule, the terms "bona fide payload" and
				  "dispatch" have the same meanings ascribed to those terms in
				  36 M.R.S.
				  §1760(41-A). The terms
				  "aircraft," "vehicle," and "watercraft" have the same meanings ascribed to
				  those terms in
				  36 M.R.S.
				  §1752. Except as otherwise provided, the
				  term "trailer" has the same meaning ascribed to that term in
				  36 M.R.S.
				  §1752.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE › Section 125-318-2 - Qualifying and Non-qualifying Use

Current through 2024-29, July 17, 2024
A.
Generally.
Property is placed in use as an instrumentality of interstate
				or foreign commerce (1) by its carrying of, or providing the motive power for
				the carrying of, a bona fide payload in interstate or foreign commerce; or (2)
				by being dispatched to a specific location at which it will be loaded with, or
				will be used as the motive power for the carrying of, a bona fide payload in
				interstate or foreign commerce.
B.
Leased property; equipment interchange agreements.
Personal
				property is not used as an instrumentality of interstate or foreign commerce by
				a person who leases that property to another person who in turn uses that
				property as an instrumentality of interstate of foreign commerce. However, when
				a trailer, semitrailer, or tow dolly (as those terms are defined in 29-A
				M.R.S§ 101 ) is used by an authorized motor carrier in interstate or
				foreign commerce pursuant to, and is specifically described in, a written
				interchange agreement pursuant to 49 Code of Federal Regulations, Section
				376.31, or successor regulation, between that carrier and the purchaser of the
				property, it is treated for purposes of the sales tax exemption as being used
				by the purchaser in interstate or foreign commerce. Use of property other than
				a trailer, semitrailer, or tow dolly pursuant to such an agreement does not
				qualify for such treatment.
C.
Cargo originating and terminating in Maine; certain buses.
Personal
				property is not used as an instrumentality of interstate or foreign commerce
				for the purposes of the sales tax exemption when it is carrying, providing the
				motive power for carrying, or being dispatched to carry only cargo that both
				originates and terminates within the State of Maine. However, the statute also
				provides an exemption for certain buses. Specifically, when the personal
				property in question is a bus with a capacity of at least 47 passengers that is
				engaged in transporting within the State a bona fide payload of travelers on an
				interstate or foreign cruise that originates outside the State and terminates
				outside the State and the transportation is provided pursuant to a contract
				between the interstate or foreign cruise provider and the person providing the
				transportation, the bus is considered to be used in interstate or foreign
				commerce for the purpose of the sales tax exemption.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE › Section 125-318-3 - Calculation of the 80% use test

Current through 2024-29, July 17, 2024
A.
Generally.
The time period to which the 80% use test is applied
				begins on the date the property is placed into service and ends either two
				years from that date or on the date the property is sold, scrapped, destroyed,
				or otherwise removed from service, whichever occurs first. Property meets the
				requirements of the exemption when the number of days of qualifying use,
				divided by the total number of days of use (days of qualifying use plus days of
				non-qualifying use) is 80% or more. Disregarded days are not counted in the
				calculation of the 80% use test.
1.
Disregarded days.
Any full day during which the property in
				question is not being used in commerce (for example, any full day during which
				it is being stored, repaired, or maintained).
2.
Days of qualifying use.
Any
				full day or portion of a day from the date of dispatch of property for the
				carrying of or providing the motive power for the carrying of a bona fide
				payload in interstate or foreign commerce through the day the property returns
				to its principal place of business or the property is dispatched in connection
				with a new payload.
3.
Days
				of non-qualifying use.
Any full day that does not qualify as a
				disregarded day under Paragraph 1 or a day of qualifying use under Paragraph
				2.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE › Section 125-318-4 - Repair Parts, Operating Supplies, and Accessories

Current through 2024-29, July 17, 2024
The sales and use tax exemption for instrumentalities of
				  interstate or foreign commerce applies only to the purchase of vehicles,
				  railroad rolling stock, aircraft, and watercraft. Repair parts, operating
				  supplies, and accessories are not exempt, regardless of whether they are
				  purchased at the same time as the vehicle, railroad rolling stock, aircraft,
				  and watercraft or purchased separately. Accessories purchased as part of a
				  vehicle are exempt from sales or use tax if the vehicle qualifies for
				  exemption. A so-called "glider kit" is considered a repair part, and its
				  purchase is subject to tax whether or not the vehicle on which it will be
				  mounted is used by the purchaser as an instrumentality of interstate or foreign
				  commerce.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE › Section 125-318-5 - Purchases subject to exemption

Current through 2024-29, July 17, 2024
A.
Generally.
The purchaser of a vehicle, railroad rolling stock, aircraft,
				or watercraft may claim the
				36 M.R.S.
				§1760(41-A) exemption
				at the time of purchase or use or pay the sales or use tax due and later
				request a refund.
B.
Purchases from a dealer registered to collect Maine sales tax.
When
				the sale of a vehicle, railroad rolling stock, aircraft, or watercraft is
				claimed to be exempt as an instrumentality of interstate or foreign commerce,
				the seller must submit, with the sales tax report on which the sale is claimed
				to be exempt, an affidavit of exemption that has been properly completed and
				signed by both the seller and the purchaser, on a form prescribed by Maine
				Revenue Services.
C.
Purchases at casual sale or outside the State.
When a vehicle is
				purchased at casual sale or from a dealer outside the state, the purchaser must
				indicate on the vehicle use tax certificate that the property qualifies for
				exemption as an instrumentality of interstate or foreign commerce. Maine
				Revenue Services may subsequently require the purchaser to complete and submit
				an affidavit of exemption. Failure to return a properly completed affidavit of
				exemption when requested may subject the purchaser to assessment of use
				tax.
D.
Affidavit of
				Exemption.
The affidavit of exemption must either indicate a currently
				valid Interstate Operating Authority number issued by the Federal Motor Carrier
				Safety Administration to the person shown as the purchaser of the vehicle, or
				be accompanied by a complete explanation of how the vehicle is used as an
				instrumentality of interstate or foreign commerce without such
				authority.
E.
Payment of
				tax.
If the purchaser who has claimed the exemption finds that the
				vehicle does not qualify for the exemption because it was not placed in use as
				an instrumentality of interstate or foreign commerce within 30 days (90 days
				with good cause) from the date of purchase, or because it was not or will not
				be used 80% of the days in use as an instrumentality of interstate or foreign
				commerce during the first two years from the date the property is placed in
				service, the purchaser is liable for use tax plus all accrued interest. In the
				case of a vehicle purchased from a dealer registered to collect Maine sales
				tax, interest accrues from the 15th day of the month that follows the month the
				vehicle was purchased. In the case of a vehicle purchased outside Maine or at
				casual sale, interest accrues from the 15th day of the month that follows the
				month of first use of the vehicle in Maine. The purchaser must report and pay
				use tax directly to Maine Revenue Services. Payment of the use tax should be
				accompanied by a letter of explanation.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 321 - MEALS PROVIDED IN THE WILD › Section 125-321-1 - Definitions

Current through 2024-29, July 17, 2024
1.
Direct Costs.
"Direct costs,"
				when used in reference to a meal provided in the wild, means the price paid by
				an outfitter or guide for the food so provided and any disposable plates,
				napkins, tableware or other expendable items furnished with the meal.
2.
Guide.
"Guide" means a guide
				as defined by
				 12 MRSA
				§10001, sub-§ 28.
3.
Indirect Costs.
"Indirect
				costs" means overhead costs associated with the provision of a meal in the
				wild. "Indirect cost" includes but is not limited to: depreciation and
				operating expenses of equipment used for refrigeration, storage, preparation
				and cooking of food products that comprise part of the meal; the pro-rata share
				of depreciation and operating expenses of equipment used for transportation of
				the food, supplies and equipment, including transportation of such items to a
				primitive campsite; the pro-rata share of labor costs (including payroll taxes)
				for the procurement, storage, transportation, preparation and cooking of the
				food, at a base camp and at a primitive camping area, and for the cleaning and
				maintenance of the campsite and equipment, and fuel and other supplies used but
				not transferred to the customer as part of the meal.
4.
In the Wild.
"In the wild"
				means at a place other than a base camp, restaurant or campground while on a
				trip or other expedition, and includes at a primitive camping area.
5.
Outfitter.
"Outfitter" means a
				commercial whitewater outfitter as defined by
				 12 MRSA
				§12901, sub-§ 5.
6.
Primitive camping
				area.
"Primitive camping area" means a primitive camping area as defined
				by
				 12 MRSA
				§1001, sub-§ 50.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 321 - MEALS PROVIDED IN THE WILD › Section 125-321-2 - Meals provided in the wild

Current through 2024-29, July 17, 2024
The provision of a meal in the wild by an outfitter or guide
				  constitutes a retail sale of tangible personal property subject to the tax
				  imposed by Title 36, Chapters 211 to 225. The value of a meal provided in the
				  wild is its cost as determined pursuant to Section
				  3 of this rule, provided that the meal
				  is furnished as part of a total service and that the price of the service does
				  not vary if the meal is not consumed. Sales tax is not imposed on any portion
				  of a meal that consists of game taken by the guide or the guide's
				  client.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 321 - MEALS PROVIDED IN THE WILD › Section 125-321-3 - Cost of meals

Current through 2024-29, July 17, 2024
1.
Price
				separately stated.
If the price of a meal provided in the wild is stated
				as a separate item in the charges for services purchased from an outfitter or
				guide, the tax base of the meal is the price so stated, provided that the tax
				base may not be less then the cost determined pursuant to subsection
				B.
2.
Price not separately
				stated.
If the price of a meal provided in the wild is not stated as a
				separate item in the charge for a total service purchased from an outfitter or
				guide, the cost of the meal is the sum of direct costs and indirect costs. In
				lieu of maintaining a separate accounting of indirect costs, an outfitter or
				guide may elect to estimate indirect costs at 15% of direct costs. No credit
				against the cost so determined is allowed on account of food provided but not
				consumed. The cost of meals provided in the wild does not include direct or
				indirect costs of meals provided to employees at no charge.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 321 - MEALS PROVIDED IN THE WILD › Section 125-321-4 - Collection of tax

Current through 2024-29, July 17, 2024
The State Tax Assessor has determined that because of the
				  unconventional manner in which meals are provided to customers by guides and
				  outfitters in the wild, the cost of the meal provided and the sales tax thereon
				  need not be separately stated from the rest of the total service charge.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING › Section 125-323-1 - DEFINITIONS

Current through 2024-29, July 17, 2024
1.
Depreciable.
"Depreciable"
				refers to property that has a normal life expectancy of more than one year and
				is depreciable for federal income tax purposes.
2.
Directly.
"Directly" refers
				to those activities or operations that constitute an integral and essential
				part of commercial agricultural production, commercial aquacultural production,
				commercial wood harvesting or commercial fishing, as contrasted with and
				distinguished from those activities or operations that are simply incidental,
				convenient or remote to those activities. Except in the case of electricity and
				fuel, items used in support operations (including construction or repair
				facilities, machine shops, storage activities, administration or highway
				transportation) are not used directly in commercial agricultural production,
				commercial aquacultural production, commercial wood harvesting or commercial
				fishing.
3.
Livestock.
"Livestock" includes:
A. Animals kept or
				raised primarily to produce meat for human or animal consumption;
B. Animals kept or raised primarily to
				produce other food products for human or animal consumption, such as laying
				hens, dairy cattle and bees;
C.
				Animals kept or raised primarily to produce other agricultural products, such
				as sheep, llamas and alpaca that produce wool and domestic deer that produce
				antler velvet; and
D. Animals kept
				or raised primarily to breed animals other than pets.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING › Section 125-323-2 - COMMERCIAL AGRICULTURAL PRODUCTION

Current through 2024-29, July 17, 2024
The following activities do not constitute commercial
				  agricultural production, even if they are conducted in support of commercial
				  agricultural production or by a person who is also engaged in commercial
				  agricultural production:
A.
				Subsistence farming;
B. Any
				activity engaged in primarily as a hobby or avocation rather than as a
				commercial venture;
C. Forestry and
				lumber operations of any sort;
D.
				The digging of drainage ditches and installation of drainage tile or other
				drainage materials;
E. Boarding,
				riding, racing and training of horses;
F. Severance of sand, gravel, loam or peat
				moss; and
G. Transportation,
				storage, preparation or packaging for market of agricultural products by a
				person who did not grow or raise them.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING › Section 125-323-3 - COMMERCIAL AQUACULTURAL PRODUCTION

Current through 2024-29, July 17, 2024
The following activities do not constitute commercial
				  aquacultural production, even if they are conducted in support of commercial
				  aquacultural production or by a person who is also engaged in commercial
				  aquacultural production:
1.
				Transportation, storage, preparation or packaging for market of aquacultural
				products by a person who did not grow or raise them; and
2. Any activity engaged in primarily as a
				hobby or avocation rather than as a commercial venture.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING › Section 125-323-4 - COMMERCIAL FISHING

Current through 2024-29, July 17, 2024
The following activities do not constitute commercial
				  fishing, even if they are conducted in support of commercial fishing or by a
				  person who is also engaged in commercial fishing:
1. Transportation, storage, preparation or
				packaging of marine organisms by a person who did not catch them;
2. Any activity engaged in primarily as a
				hobby or avocation rather than as a commercial venture; and
3. The operation of a lobster
				pound.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING › Section 125-323-5 - COMMERCIAL WOOD HARVESTING

Current through 2024-29, July 17, 2024
"Commercial wood harvesting" does not include any activity
				  engaged in primarily as a hobby or avocation rather than as a commercial
				  venture.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING › Section 125-323-6 - PURCHASES OF ELECTRICITY AND FUEL

Current through 2024-29, July 17, 2024
1.
Exempt
				purchases.
Electricity and fuel used directly in a qualifying activity,
				including support operations, may be purchased exempt from sales tax by persons
				who have been issued a certificate of exemption, provided that an affidavit of
				exemption and a copy of the certificate of exemption card has been provided to
				the seller. In the case of electricity, the seller, acting in good faith, may
				continue to bill electricity sold to that person through that meter exempt from
				tax until notified that the person is no longer the holder of a certificate of
				exemption, or that the electricity sold through that meter is no longer used
				exclusively in a qualifying activity (including support operations). For
				purposes of this subsection, "support operations" means storage activities,
				maintenance activities, and administrative activities related to a qualifying
				activity. "Support operations" does not include activities that constitute, or
				are conducted by, a separate business; construction activities; or reselling or
				transporting products that are procured or produced by someone else.
2.
Refund of tax paid.
The
				following persons may not purchase electricity or fuel without payment of tax,
				but may apply to Maine Revenue Services for a refund of sales or use tax paid
				on purchases of electricity and fuel used directly in a qualifying activity,
				including support operations.
A. Persons who
				have not been issued a certificate of exemption; and
B. Persons who purchase fuel or electricity
				that will be used in both qualifying and non-qualifying activities. These
				persons must pay tax to the supplier based on the entire amount billed and
				apply to Maine Revenue Services for a refund of the tax paid on that portion of
				the fuel or electricity that was used in the qualifying activity.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING › Section 125-323-7 - CERTIFICATE OF EXEMPTION

Current through 2024-29, July 17, 2024
1.
Application.
Any person claiming exemption under
				36
				MRSA §2013, sub-§ 3 must apply to
				the State Tax Assessor for a certificate of exemption. The application must be
				on a form prescribed by the State Tax Assessor and must include a copy of the
				portion of the person's most recent federal income tax return that shows the
				person is engaged in a qualifying activity.
2.
Issuance.
A certificate of
				exemption will be issued by the State Tax Assessor to persons who have
				submitted an application that shows they are engaged in a qualifying activity.
				The certificate of exemption is effective for a maximum of four years from the
				date of issuance.
3.
Exceptions.
A certificate of exemption will not be issued to the
				following persons:
A. Persons whose most
				recent federal income tax return does not show that the person was engaged in a
				qualifying activity; or
B. Persons
				who are primarily engaged in a related but non-qualifying business
				activity.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 325 - SALES TO TRIBES, TRIBAL MEMBERS, AND TRIBAL ENTITIES › Section 125-325-01 - Definitions

Current through 2024-29, July 17, 2024
A.
Assessor.
"Assessor" means
				the State Tax Assessor as defined in
				36 M.R.S.
				§111(1).
B.
Days of use.
"Days of use"
				means days that property or services are used by the purchaser during the first
				year after the property or service is placed in service. For any portion of a
				day that property or services are used by the purchaser on tribal land, the
				property or service will be considered used on tribal land for the entire
				day.
C.
Period of
				time.
"Period of time," as used for purposes of defining "primarily,"
				means days of use.
D.
Primarily.
"Primarily" means more than 50% of that period of time
				that begins on the date on which the property or service is first placed in
				service by the purchaser and ends one year from that date or at the time that
				the property or service is sold, scrapped, destroyed, or otherwise permanently
				removed from service, whichever occurs first.
E.
Qualified tribal entity.
"Qualified tribal entity" is a tribal entity that has been issued a certificate
				of qualification from Maine Revenue Services that identifies the entity as able
				to make certain purchases exempt from Maine sales and use tax.
F.
Tribal entity.
"Tribal
				entity" has the same meaning as in
				36 M.R.S.
				§111(8), and means:
1. A business entity wholly owned by the
				Houlton Band of Maliseet Indians, the Passamaquoddy Tribe, the Penobscot
				Nation, a tribal member or tribal members, or some combination thereof. For
				purposes of determining ownership of an entity, a married couple including at
				least one tribal member is treated as one tribal member, regardless of which
				spouse owns the entity; or
2. A
				business entity where at least 75% of the ownership interests are held in
				aggregate by a tribe or tribes, and the entity is controlled and managed by the
				tribe or tribes consistent with the requirements of Title 13 of the Code of
				Federal Regulations ("C.F.R.") §
										124.109(c)(4)
				(2022); as determined by the federal Small
				Business Administration ("SBA") or the Assessor as consistent with
				13 C.F.R. §
											124.109(c)(4)(i)(A) (2022);
				or as determined by the SBA as consistent with
				13 C.F.R. §
											124.109(c)(4)(i)(B) (2022).
A tribal entity must be a separate and distinct legal entity
				  organized or chartered by federal, state, or tribal authorities.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 325 - SALES TO TRIBES, TRIBAL MEMBERS, AND TRIBAL ENTITIES › Section 125-325-02 - Sales to tribes

Current through 2024-29, July 17, 2024
Sales to tribes are exempt from sales and use tax, pursuant
				  to 36
				  M.R.S.
				  §§1760(112), and
				  1861. For the purposes of
				  36 M.R.S.
				  §1760-C, sales made to the tribes for
				  any purpose are exempt. Unlike sales to a tribal member or a tribal entity, a
				  sale to a tribe does not need to be sourced to a location on tribal land in
				  order to qualify for exemption.
Maine Revenue Services issues exemption certificates to
				  tribes in the same manner as certificates issued to an exempt organization,
				  pursuant to MRS Rule
				  18-125, Chapter 302, "Sales to
				  Governmental Agencies and Exempt Organizations."