Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 401 - SERVICE PROVIDER TAX - RETURN AND PAYMENT OF TAX
Section 125-401-4 - CONSOLIDATED FILING
Universal Citation: 18 ME Code Rules ยง 125-401-4
Current through 2024-38, September 18, 2024
Upon application to the State Tax Assessor, a service provider that makes sales at more than one place of business may be authorized to file a single consolidated return reporting the total amount of sales made at all of the locations. The return must include a schedule showing a breakdown of taxable sales made at each location.
Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.