Submissions from 2023
Submissions from 2022
BTA-2021-04 : Issued February 8, 2022 (Non-Resident Individual, Interest, Waiver or Abatement)
BTA-2022-02 : Issued November 7, 2022 (Sales Tax Collection by Remote Seller Post-Wayfair, Equity)
BTA-2021-03 : Issued February 22, 2022 (Virtual Currency, Request for Refund, Equity, Interest), Maine Board of Tax Appeals
BTA-2021-05 : Issued February 8, 2022 (Sales Tax Collection by Remote Seller Post-Wayfair), Maine Board of Tax Appeals
BTA-2021-08 : Issued July 28, 2022 (BETR, Mailing Rule, Burden of Proof), Maine Board of Tax Appeals
BTA-2021-09 : Issued August 16, 2022 (Request for Refund, Time Limitation, Illness), Maine Board of Tax Appeals
BTA-2021-10 : Issued July 28, 2022 (Educational Opportunity Credit), Maine Board of Tax Appeals
BTA 2021-12 : Issued November 7, 2022 (Request for Refund, Time Limitation, Third Party Reliance), Maine Board of Tax Appeals
Submissions from 2021
BTA-2020-01 : Issued March 1, 2021 (Individual Tax Credit for CT Pass-through Entity Tax), Maine Board of Tax Appeals
BTA-2020-06 : Issued August 27, 2021 (Unitary Business Principle; Water's Edge), Maine Board of Tax Appeals
BTA-2020-08 : Issued March 26, 2021 (Gambling Losses; Limitation of Itemized Deduction Amount), Maine Board of Tax Appeals
BTA-2020-11 : Issued December 21, 2021 (Apportionment Sourcing of Sales), Maine Board of Tax Appeals
BTA-2020-12 : Issued July 19, 2021 (Nonresident Income Tax), Maine Board of Tax Appeals
BTA-2020-16 : Issued August 27, 2021 (Abatement of Interest), Maine Board of Tax Appeals
Submissions from 2020
BTA-2018-03 : Issued October 20, 2020 (Rentals of Living Quarters in a Trailer Camp or Tourist Camp), Maine Board of Tax Appeals
BTA-2018-19 : Issued February 24, 2020 (Prepared Food; Snack Food; Grocery Staples), Maine Board of Tax Appeals
BTA-2019-03 : Issued February 18, 2020 (Jurisdiction–Timeliness–Notice), Maine Board of Tax Appeals
BTA-2019-09 : Issued August 19, 2020 (Sales Tax Reporting; POS Software; MRS Penalty Policy), Maine Board of Tax Appeals
BTA-2019-15 : Issued July 24, 2020 (Time Limitation of Maine Income Tax Refund), Maine Board of Tax Appeals
BTA-2019-21 : Issued July 24, 2020 (Educational Opportunity Tax Credit; Time Limitation on Refunds), Maine Board of Tax Appeals
Submissions from 2019
BTA-2018-11 : Issued March 22, 2019 (Interstate Commerce–Exemption–Interest), Maine Board of Tax Appeals
BTA-2018-21 : Issued October 2, 2019 (Postmark Date and Filing Date), Maine Board of Tax Appeals
BTA-2019-01 : Issued September 23, 2019 (Sales Tax; Use Tax; Real Property; Refund), Maine Board of Tax Appeals
BTA-2019-05 : Issued October 2, 2019 (Service Provider Tax; Erroneous MRS Advice; Power of BTA; Abatement of Interest), Maine Board of Tax Appeals
BTA-2019-07 : Issued October 25, 2019 (Business Equipment Tax Reimbursement; Ripeness), Maine Board of Tax Appeals
Submissions from 2018
BTA-2017-12 : Issued March 29, 2018 (Potato Tax; Timeliness of Appeal), Maine Board of Tax Appeals
BTA-2017-13 : Issued June 11, 2018 (Purchase of Trailers for Resale as Rentals at Retail), Maine Board of Tax Appeals
BTA-2017-14 : Issued March 29, 2018 (Income Tax Computation for Part-Year Resident), Maine Board of Tax Appeals
BTA-2017-15 : Issued May 21, 2018 (Estimated Assessment of Individual Income Tax), Maine Board of Tax Appeals
Submissions from 2017
BTA-2016-03 : Issued March 17, 2017 (Business Equipment Tax Reimbursement (BETR) Program), Maine Board of Tax Appeals
BTA-2016-09 : Issued April 5, 2017 (Business Expense Deduction for Consulting Services), Maine Board of Tax Appeals
BTA-2016-14 : Issued May 22, 2017 (QTIP Property Includable in Computing Maine Estate Tax), Maine Board of Tax Appeals
BTA-2016-18 : Issued May 22, 2017 (Time Limitation on Maine Income Tax Credit or Refund), Maine Board of Tax Appeals
BTA-2016-19 : Issued November 21, 2017 (Maine Jobs and Investment Tax Credit), Maine Board of Tax Appeals
BTA-2016-21 : Issued October 30, 2017 (Maine Credit for Income Tax Paid to Massachusetts), Maine Board of Tax Appeals
BTA-2016-22 : Issued July 20, 2017 (Negligence Penalty; Sales Tax Reporting), Maine Board of Tax Appeals
BTA-2017-03 : Issued October 30, 2017 (Writ of Mandamus; Maine Income Tax Liens), Maine Board of Tax Appeals
BTA-2017-08 : Issued October 3, 2017 (Taxpayer's Burden; Maine Income Tax, Interest, Penalties), Maine Board of Tax Appeals
BTA-2017-10 : Issued October 30, 2017 (Income Used to Satisfy Divorce Judgment Not Tax-Exempt), Maine Board of Tax Appeals
Submissions from 2016
BTA-2015-03 : Issued April 7, 2016 (BTA Jurisdiction--Amount at Issue), Maine Board of Tax Appeals
BTA-2015-04 : Issued January 4, 2016 (Income Taxation of Maine PERS Rollover Distributions), Maine Board of Tax Appeals
BTA-2015-06 : Issued March 24, 2016 (Sales Tax on Special Mobile Equipment), Maine Board of Tax Appeals
BTA-2015-09 : Issued April 7, 2016 (Trust Fund Taxes), Maine Board of Tax Appeals
BTA-2015-14 : Issued March 24, 2016 (Late-Filed Refund Request (BETR)), Maine Board of Tax Appeals
BTA-2015-15 : Issued August 18, 2016 (Credit for Taxes Paid to Another Jurisdiction), Maine Board of Tax Appeals
BTA-2015-16 : Issued August 18, 2016 (Failure to File Amended Maine Income Tax Return), Maine Board of Tax Appeals
BTA-2015-17 : Issued June 20, 2016 (BTA Jurisdiction--Scope; Wood and Lumber Harvesting), Maine Board of Tax Appeals
BTA-2015-18 : Issued December 13, 2016 (Alternative Apportionment of Corporate Income Tax), Maine Board of Tax Appeals
BTA-2016-02 : Issued July 21, 2016 (Estimated Assessment of Individual Income Tax), Maine Board of Tax Appeals
BTA-2016-06 : Issued December 13, 2016 (Seller Must Remit Sales Tax Collected), Maine Board of Tax Appeals
Submissions from 2015
BTA-2014-13 : Issued June 15, 2015 (Income Tax Nexus), Maine Board of Tax Appeals
BTA-2014-23 : Issued September 23, 2015 (Penalties and Interest), Maine Board of Tax Appeals
BTA-2015-02 : Issued October 27, 2015 (Fabrication Services), Maine Board of Tax Appeals
Submissions from 2014
BTA-2013-06 : Issued April 2, 2014 (Income Tax Nexus), Maine Board of Tax Appeals
BTA-2013-15 : Issued May 15, 2014 (Abandoned Beverage Container Deposits), Maine Board of Tax Appeals
BTA-2014-02 : Issued August 8, 2014 (Individual Income Tax), Maine Board of Tax Appeals
Submissions from 2013
BTA-2012-01 : Issued March 14, 2013 (Use Tax), Maine Board of Tax Appeals
BTA-2012-03 : Issued April 25, 2013 (Telcom Service Provider Tax (SPT) Not Preempted), Maine Board of Tax Appeals
BTA-2013-04 : Issued December 6, 2013 (Trust Fund Taxes), Maine Board of Tax Appeals
BTA-2013-07 : Issued September 12, 2013 (Charges Exempt from Telcom Service Provider Tax (SPT), Maine Board of Tax Appeals
BTA-2013-08 : Issued September 12, 2013 (Individual Income Tax), Maine Board of Tax Appeals
BTA-2013-11 : Issued December 5, 2013 (Service Provider Tax), Maine Board of Tax Appeals
BTA-2013-17 : Issued October 28, 2013 (Individual Income Tax), Maine Board of Tax Appeals