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Maine Use Tax Compliance Program


Maine is giving taxpayers an opportunity to come clean on their use tax liability for the period from January 1, 2006 to December 31, 2011. The state released the information in a tax bulletin under the Consumer Use Tax Compliance Program section.  

From October 1, 2012 to November 30, 2012, Maine taxpayers may ". . . resolve all prior use tax obligations by reporting and paying the three highest annual use tax liability amounts resulting from taxable purchases made during the six-year period from January 1, 2006 through December 31, 2011."

To participate in the Use Tax Compliance Program taxpayers must:

  • File an application reporting all previously unreported and taxable purchases made during the six-year target period; and
  • Pay the highest annual use tax amount during that period, or establish a payment plan.

A taxpayer that timely and completely does the above is absolved from further liability prior to January 1, 2012. In addition, they are absolved from ". . . liability for criminal prosecution and civil penalties related to taxes for those years."

According to Maine Revenue Services, taxpayers can  learn more about the program or to get access to application forms call (207) 624-9595 or visit http://www.maine.gov/revenue/compliance/. (Chapter 657 Part Q - page 37).

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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.