Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 104 - FILING OF MAINE TAX RETURNS
Section 125-104-.01 - DEFINITIONS

A. "Electronic filing" or "Electronic data submission" means the submission of return or document information using a computer, the internet, or any other means of electronic submission of data in a manner prescribed by the State Tax Assessor ("Assessor") where the return or document information is electronically accepted by the Assessor. Specifications for the manner of the transfer of data may be found on the Maine Tax Portal, Maine Revenue Services ("MRS") website or by contacting MRS.

B. "Maine tax return" means any Maine tax return for purposes of 36 M.R.S. §193 (original or amended return) for which MRS provides a program for electronic filing or electronic data submission, including, but not limited to, individual income tax returns, sales/use tax returns, service provider tax returns, income tax withholding returns (Forms 941ME), pass-through entity withholding returns (Form 941P-ME), real estate withholding returns (Forms REW-1-1040, REW-1-1041, REW-1-1120), corporate income tax returns, real estate transfer tax declarations, franchise tax returns, insurance tax returns, fuel tax returns (gasoline distributor tax, special fuel tax), special tax returns, applications for the refundable seed capital investment tax credit by private venture capital funds, and applications for the certified visual media production wage reimbursement.

C. "Person" means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee, or any other group or combination acting as a unit, other than the State or Federal Government or any political subdivision or agency of either government.

D. "Prepares" means completes Maine tax returns directly or through employees.

E. "REW filer" means a person, such as a title company, broker, or other Real Estate Withholding ("REW") preparer that files Maine real estate withholding tax remittance forms pursuant to 36 M.R.S. §5250-A on behalf of a buyer of Maine real property.

F. "Software developer" means a person that develops computer-generated forms or payroll services that are used in connection with Maine tax laws.

G. "Special tax" means the blueberry tax, cannabis excise tax, cigarette tax, health care provider tax, hospital tax, initiator of deposit tax, mahogany quahog tax, milk handling fee, potato tax, railroad tax, or tobacco tax.

H. "Tax return preparer or preparer" means a person who prepares Maine tax returns or who employs one or more persons to prepare Maine tax returns. An employee of a tax return preparer is not considered a tax return preparer for purposes of this rule.

I. "Threshold amount" means, for the taxable year, the sum of the applicable Maine standard deduction amount and the Maine personal exemption amount for each taxpayer and for each dependent.