The Maine Board of Tax Appeals (BTA) was established in 2012 to provide taxpayers with a fair system of resolving controversies with Maine Revenue Services (MRS) and to ensure due process. In accordance with Maine tax law, BTA decisions are made available to the public in redacted format that does not disclose the identity of the taxpayer or any information made confidential by state or federal statute. BTA publishes its decisions to advance the awareness and understanding of the tax laws of the State of Maine.

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Submissions from 2021

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BTA-2020-1 : Issued March 1, 2021 (Individual Tax Credit for CT Pass-through Entity Tax), Maine Board of Tax Appeals

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BTA-2020-8 : Issued March 26, 2021 (Gambling Losses; Limitation of Itemized Deduction Amount), Maine Board of Tax Appeals

Submissions from 2020

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BTA-2018-19 : Issued February 24, 2020 (Prepared Food; Snack Food; Grocery Staples), Maine Board of Tax Appeals

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BTA-2018-3 : Issued October 20, 2020 (Rentals of Living Quarters in a Trailer Camp or Tourist Camp), Maine Board of Tax Appeals

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BTA-2019-15 : Issued July 24, 2020 (Time Limitation of Maine Income Tax Refund), Maine Board of Tax Appeals

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BTA-2019-21 : Issued July 24, 2020 (Educational Opportunity Tax Credit; Time Limitation on Refunds), Maine Board of Tax Appeals

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BTA-2019-3: Issued February 18, 2020 (Jurisdiction–Timeliness–Notice), Maine Board of Tax Appeals

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BTA-2019-9 : Issued August 19, 2020 (Sales Tax Reporting; POS Software; MRS Penalty Policy), Maine Board of Tax Appeals

Submissions from 2019

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BTA-2018-11: Issued March 22, 2019 (Interstate Commerce–Exemption–Interest), Maine Board of Tax Appeals

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BTA-2018-21: Issued October 2, 2019 (Postmark Date and Filing Date), Maine Board of Tax Appeals

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BTA-2019-1: Issued September 23, 2019 (Sales Tax; Use Tax; Real Property; Refund), Maine Board of Tax Appeals

Submissions from 2018

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BTA-2017-12: Issued March 29, 2018 (Potato Tax; Timeliness of Appeal), Maine Board of Tax Appeals

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BTA-2017-13: Issued June 11, 2018 (Purchase of Trailers for Resale as Rentals at Retail), Maine Board of Tax Appeals

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BTA-2017-14: Issued March 29, 2018 (Income Tax Computation for Part-Year Resident), Maine Board of Tax Appeals

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BTA-2017-15: Issued May 21, 2018 (Estimated Assessment of Individual Income Tax), Maine Board of Tax Appeals

Submissions from 2017

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BTA-2016-14: Issued May 22, 2017 (QTIP Property Includable in Computing Maine Estate Tax), Maine Board of Tax Appeals

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BTA-2016-18: Issued May 22, 2017 (Time Limitation on Maine Income Tax Credit or Refund), Maine Board of Tax Appeals

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BTA-2016-19: Issued November 21, 2017 (Maine Jobs and Investment Tax Credit), Maine Board of Tax Appeals

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BTA-2016-21: Issued October 30, 2017 (Maine Credit for Income Tax Paid to Massachusetts), Maine Board of Tax Appeals

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BTA-2016-22: Issued July 20, 2017 (Negligence Penalty; Sales Tax Reporting), Maine Board of Tax Appeals

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BTA-2016-3: Issued March 17, 2017 (Business Equipment Tax Reimbursement (BETR) Program), Maine Board of Tax Appeals

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BTA-2016-9: Issued April 5, 2017 (Business Expense Deduction for Consulting Services), Maine Board of Tax Appeals

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BTA-2017-10: Issued October 30, 2017 (Income Used to Satisfy Divorce Judgment Not Tax-Exempt), Maine Board of Tax Appeals

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BTA-2017-3: Issued October 30, 2017 (Writ of Mandamus; Maine Income Tax Liens), Maine Board of Tax Appeals

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BTA-2017-8: Issued October 3, 2017 (Taxpayer's Burden; Maine Income Tax, Interest, Penalties), Maine Board of Tax Appeals

Submissions from 2016

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BTA-2015-14: Issued March 24, 2016 (Late-Filed Refund Request (BETR)), Maine Board of Tax Appeals

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BTA-2015-15: Issued August 18, 2016 (Credit for Taxes Paid to Another Jurisdiction), Maine Board of Tax Appeals

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BTA-2015-16: Issued August 18, 2016 (Failure to File Amended Maine Income Tax Return), Maine Board of Tax Appeals

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BTA-2015-17: Issued June 20, 2016 (BTA Jurisdiction--Scope; Wood and Lumber Harvesting), Maine Board of Tax Appeals

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BTA-2015-18: Issued December 13, 2016 (Alternative Apportionment of Corporate Income Tax), Maine Board of Tax Appeals

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BTA-2015-3: Issued April 7, 2016 (BTA Jurisdiction--Amount at Issue), Maine Board of Tax Appeals

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BTA-2015-4: Issued January 4, 2016 (Income Taxation of Maine PERS Rollover Distributions), Maine Board of Tax Appeals

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BTA-2015-6: Issued March 24, 2016 (Sales Tax on Special Mobile Equipment), Maine Board of Tax Appeals

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BTA-2015-9: Issued April 7, 2016 (Trust Fund Taxes), Maine Board of Tax Appeals

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BTA-2016-2: Issued July 21, 2016 (Estimated Assessment of Individual Income Tax), Maine Board of Tax Appeals

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BTA-2016-6: Issued December 13, 2016 (Seller Must Remit Sales Tax Collected), Maine Board of Tax Appeals

Submissions from 2015

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BTA-2014-13: Issued June 15, 2015 (Income Tax Nexus), Maine Board of Tax Appeals

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BTA-2014-23 Issued September 23, 2015 (Penalties and Interest), Maine Board of Tax Appeals

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BTA-2015-2: Issued October 27, 2015 (Fabrication Services), Maine Board of Tax Appeals

Submissions from 2014

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BTA-2013-15: Issued May 15, 2014 (Abandoned Beverage Container Deposits), Maine Board of Tax Appeals

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BTA-2013-6: Issued April 2, 2014 (Income Tax Nexus), Maine Board of Tax Appeals

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BTA-2014-2: Issued August 8, 2014 (Individual Income Tax), Maine Board of Tax Appeals

Submissions from 2013

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BTA-2012-1: Issued March 14, 2013 (Use Tax), Maine Board of Tax Appeals

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BTA-2012-3: Issued April 25, 2013 (Telcom Service Provider Tax (SPT) Not Preempted), Maine Board of Tax Appeals

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BTA-2013-11: Issued December 5, 2013 (Service Provider Tax), Maine Board of Tax Appeals

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BTA-2013-17: Issued October 28, 2013 (Individual Income Tax), Maine Board of Tax Appeals

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BTA-2013-4: Issued December 6, 2013 (Trust Fund Taxes), Maine Board of Tax Appeals

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BTA-2013-7: Issued September 12, 2013 (Charges Exempt from Telcom Service Provider Tax (SPT), Maine Board of Tax Appeals

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BTA-2013-8: Issued September 12, 2013 (Individual Income Tax), Maine Board of Tax Appeals