Maine Revenue Services Issues Revised Instructional Bulletin Updating Sales Tax Guidelines for Contractors

The Maine Revenue Services issued a revised instructional bulletin providing guidance on sales and use tax obligations for contractors and subcontractors operating in Maine. The bulletin covers various scenarios, including construction contracts with exempt organizations, purchases for resale or own use, sales of gravel and aggregates, fabrication services, and determining whether a transaction involves tangible personal property or real property. [Me. Revenue Servs., Instructional Bulletin No. 4, 12/22/25]

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