Maine Revenue Services Announces Rule Adoption on Sales, Use Tax Collection

Maine Revenue Services published a tax alert announcing the adoption of a new rule regarding the collection of sales and use tax on leases and rentals of tangible personal property. This rule implements recent legislative changes that shift the imposition of sales and use tax on leased property from the lessor upfront to requiring the lessor to collect sales tax from the lessee on each lease or rental payment, beginning Jan. 1, 2025. [Me. Revenue Servs., Tax Alert, Vol. 35, Issue 13, 10/01/25]

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