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

Current through 2024-13, March 27, 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.

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