Maine Revenue Services Proposes Amending Sales Tax Rule on Commercial Agricultural Production

Maine Revenue Services proposed amendments to a sales tax rule regarding refunds and certificates of exemption for commercial agricultural production, aquacultural production, fishing, and wood harvesting. The proposed changes incorporate recent legislation that expands qualifying activities to include commercial mining and updates the rule’s title. Comments on the proposed rule are due by April 10. [Me. Dep’t of Admin. & Fin. Servs., Me. Revenue Servs., Proposed Reg. Section 18-125 C.M.R. Ch. 323, 03/11/26]