The Maine Revenue Service has recently announced a new amnesty program for taxpayers who may be subject to “use tax” because they purchased tangible personal property outside the State of Maine and brought the property into Maine for use. The official explanation of the amnesty program is attached. Use tax problems can be significant for people who purchase expensive items such as vehicles, boats, airplanes, machinery and equipment, computers, and other expensive items outside the State of Maine and bring them into Maine.
