AGENCY: 18-125 - Department of Administrative & Financial Services (DAFS), Bureau of Revenue Services (Maine Revenue Services — MRS)
RULE TITLE OR SUBJECT: Ch. 323, Commercial Agricultural Production, Commercial Aquacultural Production, Commercial Fishing, and Commercial Wood Harvesting
PROPOSED RULE NUMBER: 2013-P072
CONCISE SUMMARY: Maine Revenue Services is proposing several amendments to Rule 323. This rule has been in place for many years; it addresses the issuance of sales tax refunds and certificates of exemption to persons who are engaged in commercial agricultural production, commercial aquacultural production and commercial fishing. The rule now needs to be updated in order to reflect recent changes to the controlling statute, Title 36 §2013, which will apply to commercial wood harvesting and to commercial nurseries and greenhouses as of July 1, 2013.
PUBLIC HEARING: None scheduled at this time.
DEADLINE FOR COMMENTS: June 14, 2013
AGENCY CONTACT PERSON: David Bauer, Tax Policy Analyst, Maine Revenue Services, 24 State House Station, Augusta, Maine 04333. Telephone: (207) 699-6677. E-mail: David.E.Bauer@Maine.gov .
THIS RULE WILL NOT HAVE A FISCAL IMPACT ON MUNICIPALITIES.
STATUTORY AUTHORITY: Title 36 MRSA §§ 112, 2013
WEBSITE: http://www.maine.gov/revenue/ .
RULE-MAKING LIAISON: John.W.Sagaser@Maine.gov .