Over the years, taxpayers have complained about enforcement initiatives or statutory interpretations implemented by Maine Revenue Services in the sales and use tax area that create revenue but have not been subjected to the legislative process. The Legislature has responded to this by creating more legislative oversight.
Before implementing a significant change in policy, practice or interpretation of the sales and use tax law that would result in additional revenue, Maine Revenue Services must now consult with the Attorney General to determine if the change should be reviewed by the appropriate legislative committee. The committee may then schedule a time for review and discussion of the proposed change.
Tax Committee Review of Maine Revenue Sales and Use Tax Policy Changes - LD 590, An Act to Codify the Review Practice of Certain Changes in the Application of the Sales and Use Tax Law – Public Law 2011, Chapter 503