2013 Maine Sales Tax Reporting

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Dawson, Smith, Purvis & Bassett, PA

Certified Public Accountants

Richard B. Dawson, CPA 15 Casco Street
David E. Smith, CPA Portland, Maine 04101-2902
Eric A. Purvis, CPA/ABV, MST, CVA Tel (207) 874-0355
Joel H. Bassett, CPA/PFS, CMA, CIA Fax (207) 874-0865
Kirk J. Purvis, CPA, CFE www.dspbcpa.com
William H. Souter, CPA, MST
Craig M. Pike, CPA
Adam P. Johnson, CPA
Patricia S. Hodgdon, CPA
Jeremy S. Handlon, CPA
Kevin M. Brunelle, CPA, CVA
Michael P. Kelly, CPA
Karla J. Brannen, CPA
Ryan W. Dawson, CPA

September 06, 2013

Dear Clients and Other Friends:

Due to upcoming increases in Maine sales tax rates, effective October 1, 2013, Maine Revenue Services has issued guidance regarding how to report sales tax for the 2013 calendar year. The reporting changes affect annual and semiannual filers.

Annual filers must report 5% and 7% tax rate sales made from January 1, 2013 to September 30, 2013 on a return due and payable on October 15, 2013. To report sales at the new 5.5% and 8% tax rates, annual filers should report sales made from October 1, 2013 to December 31, 2013 on a return due and payable on January 15, 2014.

Semi-annual filers must report 5% and 7% tax rate sales made from July 1, 2013 to September 30, 2013 on a return due and payable on October 15, 2013. To report sales at the new 5.5% and 8% tax rates, semiannual filers should report sales made from October 1, 2013 to December 31, 2013 on a return due and payable on January 15, 2014.

For both annual and semiannual filers, regular filing will resume in 2014.

As always, we welcome your questions and are ready to assist in any way we can.

IRS Circular 230 requires us to inform you that any statements contained herein are not intended or written to be used, and cannot be used, by you or any other taxpayer, for the purpose of avoiding any penalties that may be imposed by federal tax law.

Very truly yours,