Proposals

Proposed Rule 326 will provide definitions, explanations, and examples of taxable and non-taxable transactions related to the shift of the imposition of sales or use tax on leased property from being due from the lessor upfront on the entire purchase price of the rental property to instead requiring the lessor to collect sales tax from the lessee on each lease or rental payment, beginning January 1, 2025. The rule also addresses other potential sales and use tax issues related to such transactions, including software licenses; sourcing of leases and rentals; and the calculation of sale price for leases and rentals.

The Department proposes updates to 10-144 C.M.R. Chapter 609; Supplemental Nutrition Assistance Program - Employment and Training (SNAP E&T) rules consistent with 7 C.F.R. § 273.7(c)(18). The proposed rule changes are intended to provide greater clarity on the SNAP E&T Provider Determination process. Clarifying language would be added to Section 7: PROVIDER DETERMINATION and a process that E&T Providers must assess Participant fitness for SNAP E&T and notify the State Agency when Participants are no longer suited.

Maine Revenue Services is proposing new Rule 816 (“Dirigo Business Incentives Tax Credit”) to implement the Maine income tax credit recently enacted by P.L. 2023, c. 412, Pt. J, § 13. The credit, found in the law at 36 M.R.S. § 5219-AAA, applies to tax years beginning on or after January 1, 2025. The refundable credit (subject to limitations) is based on a combination of expenditures to purchase eligible business property and to train qualified employees for a qualified business activity carried on primarily in an eligible sector. Maine Revenue Services is jointly proposing this rule with the Department of Economic and Community Development (DECD), which is proposing this same rule under DECD Chapter 301.

Maine Department of Economic and Community Development is proposing new Rule 301 (“Dirigo Business Incentives Tax Credit”) to implement the Maine income tax credit recently enacted by P.L. 2023, c. 412, Pt. J, § 13. The credit, found in the law at 36 M.R.S. § 5219-AAA, applies to tax years beginning on or after January 1, 2025. The refundable credit (subject to limitations) is based on a combination of expenditures to purchase eligible business property and to train qualified employees for a qualified business activity carried on primarily in an eligible sector. The Department of Economic and Community Development (DECD) is jointly proposing this rule with Maine Revenue Services, which is proposing this same rule under DAFS Chapter 816.

The Department proposes routine technical changes to amend 10-144 C.M.R. Chapter 301; Supplemental Nutrition Assistance Program (SNAP) Program Rules to ensure consistency with 7 C.F.R. § 273.24(c).

This Rule revises the tolls for the use of the Maine State Ferry Service set forth in Schedule A of existing Chapter 602.

Recently, the fee rule was amended to implement LD 2214, enacted by the 131st Legislature as P.L. 2023, c. 643. LD 2214 directed that the fee rule be amended to the extent necessary to cover ongoing costs of two additional Elevator Inspector positions, to allow for a future reclassification or reorgani

The Department of Inland Fisheries and Wildlife is proposing allocation numbers for moose hunting permits to be issued for the 2025 moose hunting season. Permits will be issued for antlered and antlerless moose. As in previous years, some combined units are included wherein a permittee can hunt in more than one WMD. Recommendations are for no changes to permit numbers from 2024 including continuing the three one-week seasons for the adaptive hunt. Proposed permit allocations according to Wildlife Management District are as follows:

This rule implements 5 M.R.S. § 17001(13(C), the provisions in the Maine Public Employees Retirement System statute relating to limitations or “caps” on earnable compensation for the purposes of determining average final compensation for state employee and teacher members. The proposed rule amends the current rule. Under the proposed amended rule, all earnable compensation increases to a member in a collectively-bargained position or that results from receiving a promotion would be excluded from the cap.