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  • Maine State Sales Tax Rates Increase Effective October 1, 2013

    Effective October 1, 2013 Maine will increase the general sales tax rate from 5% to 5.5%. This state rate increase adds to the list of statewide tax changes seen this year, including but not limited to: California, Virginia, Ohio, Arkansas, and Tennessee (food only). Accompanying the rate change, filing for the tax period containing the rate change for semi-annual and annual filers will be unconventional.

    Maine is requesting that semi-annual and annual filers submit returns on a ‘special’ frequency schedule to accommodate the transition from a 5% to a 5.5% tax rate. Semi-annual filers will need to submit two quarterly filings, July 1 through September 30 and October 1 through December 31 to reflect the old and new rates, then continue to file semi-annual per norm for 2014. Annual filers will need to submit one report to cover the time period of January 1 through September 30, then a quarterly filing for October 1 through December 31, then return to their annual filing per norm for 2014. Monthly and quarterly sales tax filers, however, should see no change to their filing frequency.

    Maine has not had a state sales tax rate change since 2000, when the rate decreased from 5.5% to the soon-to-be replaced rate of 5%. Born out of the Maine budget bill, the coming rate increase is not permanent, and the additional 0.5% is set to expire June 30, 2015.

    ShipCompliant account holders required to file any of the above special frequencies will find this automatically updated in their accounts.

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