Maine Amends Interstate Commerce Rule

Maine has amended a sales tax rule addressing vehicles used in interstate commerce to reflect statutory changes. The amended rule now states that “a vehicle, railroad rolling stock, aircraft or watercraft” must be placed into interstate use within 30 days of purchase and must be used 80% of the time over the two years after its purchase as an instrument of interstate commerce in order to qualify for the interstate commerce exemption. The changes are effective November 12, 2006. (Rule 318, Maine Revenue Services, Amended November 12, 2006)

Posted on February 16, 2007