fb88 State Tax Law:ÌýÌý| 2024 Tax Law Changes (PDF)

Rules

Rules Currently in Effect

General Rules

Rule	Effective Date
101 General Administrative Provisions (PDF)	April 27, 2024
102 Electronic Funds Transfer (PDF)	April 27, 2024
103 Recordkeeping and Retention (PDF)	July 4, 2021
104 Filing of fb88 Tax Returns (PDF)	February 25, 2025
110 Requests for Advisory Rulings (PDF)Ìý	April 27, 2024

Property Tax

Rule	Effective Date
201 Rules of ProcedureÌýUsed to Develop State Valuation (PDF)Ìý	June 17, 2021
202 Tree Growth Tax Law Valuations - 2025Ìý(PDF)	April 8, 2025
205 Certification of Assessors (PDF)Ìý	April 13, 2021
207 Controlling Interest Transfers (PDF)	August 24, 2022
208 Guidelines for Professional Assessing Firms that Provide Revaluation Services to Municipalities (PDF)	August 24, 2022
210 Telecommunications Excise Tax	February 13, 2022
211 Deferred Collection of Homestead Property Taxes	August 24, 2022

Sales/Use Tax

Rule	Effective Date
301 Sales for Resale and Sales of Packaging Materials (PDF)Ìý	February 25, 2025
302 Sales to Government Agencies and Exempt Organizations (PDF)	March 15, 2021
303 Sales to Industrial Users (PDF)	January 29, 2007
304 Sales Tax Returns and Payments (PDF)	August 19, 2019
308 Direct Payment Permits (PDF)	February 15, 2025
318 Instrumentalities of Interstate or Foreign Commerce (PDF)Ìý	February 25, 2025
321 Meals Provided in the Wild (PDF)	November 12, 2006
323 Commercial Production, Fishing, and Wood Harvesting (PDF)	January 22, 2017
325 Sales to Tribes, Tribal Members, and Tribal Entities (PDF)	September 30, 2023

Service Provider Tax

Rule	Effective Date
401 Service Provider Tax -- Return and Payment of Tax (PDF)	November 26, 2006

Fuel Tax

Rule	Effective Date
501 Reporting Under Gasoline Tax Act (PDF)	Ìý

Estate Tax

Rule	Effective Date
601 Estate Tax (PDF)	April 28, 2015
603 fb88 Estate Tax After 2012 (PDF)	April 27, 2024

Income Tax

Rule	Effective Date
801 Apportionment (PDF)Ìý- See proposed changes below	April 20, 2022
803 Income TaxÌýWithholding Reports and Payments (PDF)	May 22, 2024
805 Composite Filing (PDF)Ìý	April 27, 2024
806 Nonresident Individual Income Tax (PDF)Ìý	August 18, 2024
807 Residency (PDF)	DecemberÌý26, 2020
808 Corporate Income Tax Nexus (PDF)Ìý	May 3, 2023
810 fb88 Unitary Business Taxable Income, Combined Reports and Tax Returns (PDF)	May 3, 2023
811ÌýStudent Loan Repayment Tax CreditÌý(PDF)	May 22, 2024
812 Credit for Educational Opportunity (PDF)	May 3, 2023
813 Property Tax Fairness Credit (PDF)	May 3, 2023
815 Dirigo Business Incentives Program (PDF)	March 20, 2024
818 Renewable Chemicals Tax Credit (PDF)	March 7, 2022
825 Tribal Member Income from Sources on Tribal Land (PDF)	September 30, 2023

Tax Relief

Rule	Effective Date
901 fb88 Residents Property Tax Program (PDF)	May 5, 2015

Current MRS Rulemaking Activity

Proposed New Rules

Rule	Comments Due
326 Leases and Rentals of Tangible Personal Property (PDF)	April 21, 2025
816 Dirigo Business Incentives Tax Credit (PDF)	May 5, 2025

Proposed Changes -- Not Yet Effective

Rule	Comments Due
801 Apportionment (PDF)	January 17, 2025 Extended to March 3, 2025

Repealed Rules

101 Calculation of Interest (Repealed 1/14/12)ÌýÌý ÌýÌýÌý ÌýÌýÌý Ìý
203 Capitalization Rate for Tree Growth Tax Law (Repealed 1/7/07)ÌýÌý ÌýÌýÌý ÌýÌýÌý Ìý
313 Classified Permits (Repealed 1/14/12)ÌýÌý ÌýÌýÌý ÌýÌýÌý Ìý
322 Sales of Food Products (Repealed 1/29/07)ÌýÌý ÌýÌýÌý ÌýÌýÌý Ìý
324 ConnectME Tax Reimbursements (Repealed 11/12/16)ÌýÌý Ìý ÌýÌý Ìý ÌýÌý Ìý
502 Registration, Reporting and Payment of Tax Under Use Fuel Tax Act (Repealed 2/5/07)ÌýÌý ÌýÌýÌý ÌýÌýÌý Ìý
504 Shrinkage Allowance for Retail Gasoline Dealers (Repealed 10/19/16)ÌýÌý Ìý ÌýÌý Ìý ÌýÌý Ìý
701 Redemption of Cigarette Tax Stamps and Meter Impressions (Repealed 2/5/07)ÌýÌý ÌýÌýÌý ÌýÌýÌý Ìý
702 Vending Machines (Repealed 2/5/07)ÌýÌý ÌýÌýÌý ÌýÌýÌý Ìý
703 Exempt Sales of Cigarettes (Repealed 10/19/16)ÌýÌý Ìý ÌýÌý Ìý ÌýÌý Ìý
705 Losses or Damage in Transit, and by Theft, Fire or Other Casualty (Repealed 2/5/07)