Specific Instructions for the Sales and Use Tax Return
Please note: This return must be filed even if there are no taxable sales to report.
Important: DO NOT REPORT any of the following sales or services on this return. They will be reported on the Service Provider Tax return.
Sales of cable or satellite TV services, fabrication services, video rentals, telecommunication services, rent to own furniture, private non-medical
institution/personal home care, community support for persons with mental health diagnoses, community support for persons with intellectual dis-
abilities or autism; home support services, group residential services for persons with brain injuries.
Line 1 - Gross Sales. Enter the total amount of ALL sales and services, including sales for resale and all other exempt sales. Do not include in this amount
sales tax charged to customers, nor the value of returned merchandise for which a full credit or refund was given to the customer.
Line 2a - Exempt Sales. Enter the total amount of sales on which no tax was charged. Include in this line items sold with a valid resale certificate, whole-
sale sales, items sold to a consignment shop or group shop, services that were not taxable, items sold to entities that hold a valid Permanent Exemption
Certificate issued by Maine Revenue Services, or customer refunds that were reported as sales in previous periods.
Line 2b – Bad Debts. Enter the total amount of bad debts actually charged off on the books of this retailer. The deduction may be made only with respect to
taxable sales which were originally reported as taxable by this retailer, and on which tax has been paid by this retailer to the State. (See Instructional
Bulletin #29 located at www.maine.gov/revenue/salesuse/salestax/bulletinssales.htm for more information on bad debt deductions.)
Line 3 - Industrial Energy Sales. If you have sold fuel or electricity to a manufacturing facility, enter 95% of those sales here.
Line 4 - Taxable Sales. Subtract lines 2a, 2b, and 3 from line 1. This amount represents all taxable sales that are detailed in lines 5 through 13A.
Line 5 – Prepared Food & Liquor Sales. Enter the total sales for the period that represents sales of prepared food. Multiply this amount by 8% and enter
the result in line 5A.
Line 6 - Sales Subject to 5.5% tax. Enter all sales subject to 5.5% tax, including all sales of extended warranties on automobiles and trucks. Multiply this
amount by 5.5% and enter the result in line 6A.
Line 7 - Medical Marijuana 5.5%. Enter all taxable sales of marijuana leaves, stems, flowers, seeds and marijuana products for medical use. Multiple this
amount by 5.5% and enter the result on line 7A.
Line 8 – Prepared Food containing Medical Marijuana 8%. Enter all taxable sales of prepared food products containing medical marijuana intended
consumption. Multiple this amount by 8% and enter the result on line 8A.
Line 9 - Marijuana 10%. Enter all taxable sales of marijuana leaves, stems, flowers, and seeds. Multiple this amount by 10% and enter the result on line
Line 10 - Marijuana Products 10%. Enter all taxable sales of products composed of marijuana intended for use or consumption. Multiple this amount by
10% and enter the result on line 10A.
Line 11 - Long Term Rentals of Automobiles. Enter all taxable rentals of automobiles for 12 months or more. Multiply this amount by 5.5% and enter the
result in line 11A.
Line 12 - Rentals of Lodging. Enter the total taxable rentals charged for living quarters in hotels, motels, rooming houses and tourist or trailer camps. Mul-
tiply this amount by 9% and enter the result in line 12A.
Line 13 - Short Term Rentals of Automobiles. Enter the total taxable rentals charged for short-term rentals of automobiles (rentals for less than 12
months). Multiply this amount by 10% and enter the result in line 13A.
Line 14 & 14A - Taxable Sales.
Total of lines 5 through 13 must agree with line 4 (Taxable Sales).
Line 15 - Industrial Energy Purchases. Enter 5% of your purchases of fuel and electricity used at a manufacturing site on which the Maine sales tax or its
equivalent has not been paid. Multiply this amount by 5.5% and enter the result in line 15A.
Line 16 - Other Taxable Purchases. Enter the amount of taxable purchases, other than fuel and electricity reported in line 15, on which Maine sales tax or
its equivalent has not been paid. This includes items that were withdrawn from inventory for use by the business, items purchased in a non-taxing jurisdic-
tion for use in Maine, and items that were purchased with a Maine Resale Certificate that have been deemed taxable. Multiply this amount by 5.5% and
enter the result on line 16A.
Line 17 - Tires and Lead-Acid Batteries. Enter the total number of tires and lead-acid batteries sold during this period that are subject to the recycling
assistance fee in whole dollars.
Line 18 - Prepaid Wireless Fee. The amount of the prepaid wireless fee due is equal to the number of prepaid wireless card transactions (whether sold
individually or as part of a phone package) times $1.00. For example: 100 cards sold X $1.00 = $100.00. Enter this value on Line 21.
Line 19 - Total Due. Total lines 14A through 18.
Line 20 - Credit Carry Forward from Prior Period. If your prior return resulted in a credit balance and you have received a notice from Maine Revenue
Services confirming this credit, enter the amount of your credit here.
Line 21 - Credit for Sales Tax Paid on Goods Purchased for Resale. If you have purchased goods during this period on which you have paid your
supplier a sales tax and those goods have been sold or are in inventory waiting to be resold, enter the amount of sales tax paid on those goods here.
Line 22 - Amount Due. Subtract lines 20 and 21 from line 19. (If the result is a credit amount, use line 23.)
Line 23 - Credit Due. If the result of subtracting lines 20 and 21 from line 19 is a credit, enter that amount here. This credit will automatically be forwarded