Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 801 - APPORTIONMENT
- Section 125-801-01 - Definitions
- Section 125-801-02 - Determination of unitary business
- Section 125-801-03 - Apportionment
- Section 125-801-04 - Taxability in another state
- Section 125-801-05 - Consistency
- Section 125-801-06 - Sales factor
- Section 125-801-07 - Corporate partners
- Section 125-801-08 - Variations
- Section 125-801-09 - Property value and factor
- Section 125-801-10 - Payroll value and factor
- Section 125-801-11 - Prorating deductions
- Section 125-801-12 - Application date
Summary: This rule explains apportionment for corporations, pass-through entities, sole proprietorships and other business types that have income from business activity both within and without Maine as required by 36 M.R.S §§5142(6) and 5210-11. For tax years beginning on or after January 1, 2022, this rule does not apply to a corporation unless that corporation has income tax nexus with Maine during the taxable year as determined in accordance with 36 M.R.S. §5200-B and MRS Rule 808 (18-125 C.M.R., ch. 808). This rule does not apply to financial institutions subject to the Franchise Tax contained in 36 M.R.S. §§5205 - 5206 -G.
STATUTORY AUTHORITY: 36 M.R.S. §112
