18-125 C.M.R. ch. 304 — Rule 304. Sales Tax Returns and Payments

18
DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125
MAINE REVENUE SERVICES
Chapter 304: SALES AND USE TAX RETURNS AND PAYMENTS
SUMMARY: This rule establishes requirements for the filing of sales and use tax returns and
the payment of taxes due pursuant to 36 M.R.S., Chapter 219.
SECTION 1.
Definitions
As used in this rule, the term "retailer" has the same meaning ascribed to that term in 36 M.R.S.
§ 1752(10).
SECTION 2.
Sales and Use Tax Returns
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.
SECTION 3.
Seasonal Filing
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.
SECTION 4.
Extension for Filing
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.
SECTION 5.
Basis of Accounting
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.
SECTION 6.
Supplemental Statement
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.
SECTION 7.
Agents of Out-of-State Sellers
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.
SECTION 8.
Consolidated Filing
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.
SECTION 9.
Use Tax Returns
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.
AUTHORITY:
36 M.R.S. § 112
EFFECTIVE DATE:
June 1, 1951
AMENDED:
August 8, 1953
September 1, 1955
August 28, 1957
Sept. 1, 1959
July 1, 1961
January 1, 1967
Sept. 1, 1969
Sept. 1, 1973
June 30, 1978
REPLACED:
Dec. 31, 1979
AMENDED:
July 1, 1980
November 12, 1989
REPLACED:
July 23, 2002
AMENDED:
August 19, 2019