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Guide to Maine Sales Tax Changes 2012

  • Aug 23, 2012 | Will Frei

new bulletin from  Maine Revenue Services catalogues major Maine sales tax changes in 2012.

The bulletin covers new sales tax exemptions, the Maine Use Tax Compliance Program, and other important sales tax changes described below.

Electronic Filing Mandates

"All sales, use and service provider accounts must file returns electronically using EITHER the Internet or a touch-tone telephone."  Sellers can file online or on a touch-tone phone at (207) 624-9693. Sellers may also use the same phone number to request a waiver from electronic filing. "Waivers are available for undue hardship in situations where retailers cannot file using either the Internet or the telephone."

Reconsideration Process

"A variety of amendments have been made to the law regarding a taxpayer's right to request reconsideration of assessments, denials of refunds, or other determinations by Maine Revenue Services ('MRS')."

See the bulletin for a complete overview.

Ban On Tax Zappers

Effective August 30, 2012,  selling, possessing or transferring sales suppression devices or phantom-ware is a class C or D crime in the state of Maine. (Chapter 526).

Prepaid Wireless Fees

The Public Utilities Commission will establish a new rate for prepaid wireless fees that apply to ". . . purchases of prepaid wireless service from a wireless service provider . . ." or retailer, such as a prepaid wireless card. The new rate will be announced no later than October 1, 2012, and will go into effect January 1, 2013. (Chapter 600).

Hospital Assessment Tax

Effective February 23, 2012 " . . . a special hospital assessment will be imposed on Maine hospitals at the rate of 39% of a hospital's net operating revenue for the fiscal year ending during calendar year 2008." Hospitals may pay installments on September 30, 2012 and March 30, 2013. (Chapter 477).

Camper Trailer and Motor Home Rentals

Effective October 1, 2012, camper trailer and mobile home rentals are subject to sales tax at the rate of 5%. Camper trailers and motor homes bought for lease or rental by the purchaser are exempt. (Chapter 684).

Changes for Retail

Effective August 1, 2012, persons renting or leasing retail space are no longer required to file a monthly informational report naming previous renters, but must still ". . . maintain the information previously required on the report." (Chapter 644).

"Effective August 30, 2012, retailers are no longer required to conspicuously display the Maine Revenue Service Retailer's Certificate." However, they must still keep the certificate at the place of business in case of inspection. "If the retailer does not have a fixed place of business and makes sales from one or more motor vehicles, each motor vehicle is deemed to be a place of business." (Chapter 535).

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.