Form ST-7 "Sales and Use Tax Return" - Maine

What Is Form ST-7?

This is a legal form that was released by the Maine Department of Administrative and Financial Services - a government authority operating within Maine. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2019;
  • The latest edition provided by the Maine Department of Administrative and Financial Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-7 by clicking the link below or browse more documents and templates provided by the Maine Department of Administrative and Financial Services.

ADVERTISEMENT
ADVERTISEMENT

Download Form ST-7 "Sales and Use Tax Return" - Maine

Download PDF

Fill PDF online

Rate (4.5 / 5) 238 votes
L
Maine Revenue Services
Sales and Use Tax Return
00
Business Code
Period Begin
Due Date
Registration No.
Period End
1. Entity Information
2.
OUT OF BUSINESS?
Date closed:
3.
OWNERSHIP OR NAME CHANGE?
Date
Explanation
4.
SOLD? Date
5.
Check here if this is an AMENDED return
ADDRESS CHANGE?: Check here and make the appropriate changes to the preprinted address.
SALES BREAKDOWN
Gross Sales
1.
.
Deductions: Exempt Sales
2a.
.
Bad Debts
2b.
.
Industrial Energy Sales
3.
.
Taxable Sales
4.
.
SALES
Sales of Prepared Food & Liquor
.
5.
5A.
@ 8%
Subject to 8% tax
.
.
Sales Subject to 5.5% tax
6.
6A.
@ 5.5%
.
MARIJUANA
.
.
Medical Marijuana 5.5%
7.
7A.
@ 5.5%
Prepared Food containing
.
.
Medical Marijuana 8%
8.
8A.
@ 8%
.
.
Marijuana 10% tax
9.
9A.
@ 10%
.
.
Marijuana Products 10% tax 10.
10A.
@ 10%
RENTALS
.
.
Long Term Rental s of Autos 11.
11A.
@ 5.5%
.
.
Rentals of Lodging
12.
12A.
@ 9%
.
.
Short Term Rentals of Autos 13.
13A.
@ 10%
ST-7 Revised 01/2020
Continue on next page
L
Maine Revenue Services
Sales and Use Tax Return
00
Business Code
Period Begin
Due Date
Registration No.
Period End
1. Entity Information
2.
OUT OF BUSINESS?
Date closed:
3.
OWNERSHIP OR NAME CHANGE?
Date
Explanation
4.
SOLD? Date
5.
Check here if this is an AMENDED return
ADDRESS CHANGE?: Check here and make the appropriate changes to the preprinted address.
SALES BREAKDOWN
Gross Sales
1.
.
Deductions: Exempt Sales
2a.
.
Bad Debts
2b.
.
Industrial Energy Sales
3.
.
Taxable Sales
4.
.
SALES
Sales of Prepared Food & Liquor
.
5.
5A.
@ 8%
Subject to 8% tax
.
.
Sales Subject to 5.5% tax
6.
6A.
@ 5.5%
.
MARIJUANA
.
.
Medical Marijuana 5.5%
7.
7A.
@ 5.5%
Prepared Food containing
.
.
Medical Marijuana 8%
8.
8A.
@ 8%
.
.
Marijuana 10% tax
9.
9A.
@ 10%
.
.
Marijuana Products 10% tax 10.
10A.
@ 10%
RENTALS
.
.
Long Term Rental s of Autos 11.
11A.
@ 5.5%
.
.
Rentals of Lodging
12.
12A.
@ 9%
.
.
Short Term Rentals of Autos 13.
13A.
@ 10%
ST-7 Revised 01/2020
Continue on next page
00
TAXABLE SALES
Add lines 5 thru 13
Add lines
.
Total must agree with Line 4 14.
14A.
.
5A thru 13A
USE TAX
.
Industrial Energy Purchases 15.
15A.
@ 5.5%
.
Other Taxable Purchases
16.
16A.
@ 5.5%
PREMIUMS & FEES
00
Tires & Lead-Acid Batteries @ $1
17.
.
Prepaid Wireless Fee
18.
.
TOTAL DUE
Total Tax and Fees Due with this Return
Add lines 14A thru 18.
19.
.
CREDITS
.
Credit Carry Forward From Prior Period
20.
Credit For Sales Tax Paid on Goods Purchased for Resale
21.
.
AMOUNT DUE
Line 19 less lines 20 and 21. Use line 23 if the result is a credit amount.
22.
.
CREDIT DUE
.
If Line 19 less lines 20 and 21 is a credit amount, enter the amount to the right.
23.
If you wish a refund rather than a carry forward to the next period, check here
Make check or money order payable to the STATE TREASURER. Send your remittance with your return postmarked by the due date printed on the front
of the return to MAINE REVENUE SERVICES, PO BOX 1065, AUGUSTA, ME 04332-1065. Please record your registration number on your check.
Failure to file a return on or before the due date will result in interest and penalty charges. Billings will be issued shortly after the processing of your
return. If you have questions, please contact 207-624-9693. Keep a copy of this return for your records.
Phone #
Signature/Title
Print Name
Date
ST-7 Revised 01/2020
Specific Instructions for the Sales and Use Tax Return
Please note: This return must be filed even if there are no taxable sales to report.
Important: DO NOT REPORT any of the following sales or services on this return. They will be reported on the Service Provider Tax return.
Sales of cable or satellite TV services, fabrication services, video rentals, telecommunication services, rent to own furniture, private non-medical
institution/personal home care, community support for persons with mental health diagnoses, community support for persons with intellectual dis-
abilities or autism; home support services, group residential services for persons with brain injuries.
Line 1 - Gross Sales. Enter the total amount of ALL sales and services, including sales for resale and all other exempt sales. Do not include in this amount
sales tax charged to customers, nor the value of returned merchandise for which a full credit or refund was given to the customer.
Line 2a - Exempt Sales. Enter the total amount of sales on which no tax was charged. Include in this line items sold with a valid resale certificate, whole-
sale sales, items sold to a consignment shop or group shop, services that were not taxable, items sold to entities that hold a valid Permanent Exemption
Certificate issued by Maine Revenue Services, or customer refunds that were reported as sales in previous periods.
Line 2b – Bad Debts. Enter the total amount of bad debts actually charged off on the books of this retailer. The deduction may be made only with respect to
taxable sales which were originally reported as taxable by this retailer, and on which tax has been paid by this retailer to the State. (See Instructional
Bulletin #29 located at www.maine.gov/revenue/salesuse/salestax/bulletinssales.htm for more information on bad debt deductions.)
Line 3 - Industrial Energy Sales. If you have sold fuel or electricity to a manufacturing facility, enter 95% of those sales here.
Line 4 - Taxable Sales. Subtract lines 2a, 2b, and 3 from line 1. This amount represents all taxable sales that are detailed in lines 5 through 13A.
Line 5 – Prepared Food & Liquor Sales. Enter the total sales for the period that represents sales of prepared food. Multiply this amount by 8% and enter
the result in line 5A.
Line 6 - Sales Subject to 5.5% tax. Enter all sales subject to 5.5% tax, including all sales of extended warranties on automobiles and trucks. Multiply this
amount by 5.5% and enter the result in line 6A.
Line 7 - Medical Marijuana 5.5%. Enter all taxable sales of marijuana leaves, stems, flowers, seeds and marijuana products for medical use. Multiple this
amount by 5.5% and enter the result on line 7A.
Line 8 – Prepared Food containing Medical Marijuana 8%. Enter all taxable sales of prepared food products containing medical marijuana intended
consumption. Multiple this amount by 8% and enter the result on line 8A.
Line 9 - Marijuana 10%. Enter all taxable sales of marijuana leaves, stems, flowers, and seeds. Multiple this amount by 10% and enter the result on line
9A.
Line 10 - Marijuana Products 10%. Enter all taxable sales of products composed of marijuana intended for use or consumption. Multiple this amount by
10% and enter the result on line 10A.
Line 11 - Long Term Rentals of Automobiles. Enter all taxable rentals of automobiles for 12 months or more. Multiply this amount by 5.5% and enter the
result in line 11A.
Line 12 - Rentals of Lodging. Enter the total taxable rentals charged for living quarters in hotels, motels, rooming houses and tourist or trailer camps. Mul-
tiply this amount by 9% and enter the result in line 12A.
Line 13 - Short Term Rentals of Automobiles. Enter the total taxable rentals charged for short-term rentals of automobiles (rentals for less than 12
months). Multiply this amount by 10% and enter the result in line 13A.
Line 14 & 14A - Taxable Sales. Total of lines 5 through 13 must agree with line 4 (Taxable Sales).
Line 15 - Industrial Energy Purchases. Enter 5% of your purchases of fuel and electricity used at a manufacturing site on which the Maine sales tax or its
equivalent has not been paid. Multiply this amount by 5.5% and enter the result in line 15A.
Line 16 - Other Taxable Purchases. Enter the amount of taxable purchases, other than fuel and electricity reported in line 15, on which Maine sales tax or
its equivalent has not been paid. This includes items that were withdrawn from inventory for use by the business, items purchased in a non-taxing jurisdic-
tion for use in Maine, and items that were purchased with a Maine Resale Certificate that have been deemed taxable. Multiply this amount by 5.5% and
enter the result on line 16A.
Line 17 - Tires and Lead-Acid Batteries. Enter the total number of tires and lead-acid batteries sold during this period that are subject to the recycling
assistance fee in whole dollars.
Line 18 - Prepaid Wireless Fee. The amount of the prepaid wireless fee due is equal to the number of prepaid wireless card transactions (whether sold
individually or as part of a phone package) times $1.00. For example: 100 cards sold X $1.00 = $100.00. Enter this value on Line 21.
Line 19 - Total Due. Total lines 14A through 18.
Line 20 - Credit Carry Forward from Prior Period. If your prior return resulted in a credit balance and you have received a notice from Maine Revenue
Services confirming this credit, enter the amount of your credit here.
Line 21 - Credit for Sales Tax Paid on Goods Purchased for Resale. If you have purchased goods during this period on which you have paid your
supplier a sales tax and those goods have been sold or are in inventory waiting to be resold, enter the amount of sales tax paid on those goods here.
Line 22 - Amount Due. Subtract lines 20 and 21 from line 19. (If the result is a credit amount, use line 23.)
Line 23 - Credit Due. If the result of subtracting lines 20 and 21 from line 19 is a credit, enter that amount here. This credit will automatically be forwarded
Page of 3