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

This version of the form is not currently in use and is provided for reference only.
Download this version of Form ST-7 for the current year.

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, 2018;
  • 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.

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

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Maine Revenue Services
00
Sales and Use Tax Return
Business Code
Period Begin
Due Date
Registration No.
Period End
1. Entity Information
OUT OF BUSINESS?
2.
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
.
5.
@ 8%
5A.
Subject to 8% tax
.
.
Sales Subject to 5.5% tax
6.
@ 5.5% 6A.
.
Marijuana 10% tax
7.
@ 10% 7A.
.
.
Marijuana Products 10% tax 8.
@ 10% 8A.
.
.
RENTALS
.
Long Term Rental s of Autos 9.
.
@ 5.5% 9A.
.
Rentals of Lodging
10.
@ 9%
10A.
.
Short Term Rentals of Autos 11.
@ 10% 11A.
.
.
TAXABLE SALES
Add lines 5 thru 11
Add lines
Total must agree with Line 4 12.
.
12A.
5A thru 11A
.
ST-7 Revised 01/2018
Continue on next page
L
Maine Revenue Services
00
Sales and Use Tax Return
Business Code
Period Begin
Due Date
Registration No.
Period End
1. Entity Information
OUT OF BUSINESS?
2.
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
.
5.
@ 8%
5A.
Subject to 8% tax
.
.
Sales Subject to 5.5% tax
6.
@ 5.5% 6A.
.
Marijuana 10% tax
7.
@ 10% 7A.
.
.
Marijuana Products 10% tax 8.
@ 10% 8A.
.
.
RENTALS
.
Long Term Rental s of Autos 9.
.
@ 5.5% 9A.
.
Rentals of Lodging
10.
@ 9%
10A.
.
Short Term Rentals of Autos 11.
@ 10% 11A.
.
.
TAXABLE SALES
Add lines 5 thru 11
Add lines
Total must agree with Line 4 12.
.
12A.
5A thru 11A
.
ST-7 Revised 01/2018
Continue on next page
00
USE TAX
.
.
Industrial Energy Purchases 13.
@ 5.5% 13A.
Other Taxable Purchases
14.
@ 5.5% 14A.
.
.
PREMIUMS & FEES
00
Tires & Lead-Acid Batteries @ $1
15.
.
.
Gasoline Engine Oils @ $1.10 per gallon
16.
.
Diesel Engine Oils @ 35 cents per gallon
17.
.
All Other Motor Vehicle Oil Premiums @ 35 cents per gallon
18.
Prepaid Wireless Fee
19.
.
TOTAL DUE
Total Tax and Fees Due with this Return
Add lines 12A thru 19
20.
.
CREDITS
.
Credit Carry Forward From Prior Period
21.
Credit For Sales Tax Paid on Goods Purchased for Resale
22.
.
AMOUNT DUE
23.
Line 20 less lines 21 and 22. Use line 24 if the result is a credit amount.
.
CREDIT DUE
If Line 20 less lines 21 and 22 is a credit amount, enter the amount to the right.
24.
.
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 01/2018
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 satel-
lite 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 disabilities 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, wholesale 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 11.
Line 5 – Prepared Food 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 - Marijuana 10%. Enter all taxable sales of marijuana leaves, stems, flowers, and seeds. Multiple this amount by 10% and enter the result on line 7A.
Line 8 - 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 8A.
Line 9 - 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 9A.
Line 10 - Rentals of Lodging. Enter the total taxable rentals charged for living quarters in hotels, motels, rooming houses and tourist or trailer camps. Multiply this amount by
9% and enter the result in line 10A.
Line 11 - 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 11A.
Line 12 & 12A - Taxable Sales. Total of lines 5 through 11 must agree with line 4 (Taxable Sales).
Line 13 - 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 13A.
Line 14 - Other Taxable Purchases. Enter the amount of taxable purchases, other than fuel and electricity reported in line 13, 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 jurisdiction 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 14A.
Line 15 - 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 16 – Gasoline Engine Oils. Enter the premiums on sales of gasoline engine crankcase oil sold in a container with a volume of more than 5 gallons.
Line 17 - Diesel Engine Oils. Enter the premiums on sales of diesel engine crankcase oil.
Line 18 - All Other Motor Vehicle Oil Premiums. Enter the premiums on sales of other motor vehicle oil sold in containers with a volume of 16 gallons or less.
Line 19 - 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 $1.16. For example: 100 cards sold X $1.16 = $116.00. Enter this value on Line 19. Note: If you are a retailer who is not a prepaid wireless tele-
communications service provider, you may multiply this amount by .97 (116 X .97 = $112.52) and report the lower value.
Line 20 - Total Due. Total lines 12A through 19.
Line 21 - 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 22 – 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 23 - Amount Due. Subtract lines 21 and 22 from line 20. (If the result is a credit amount, use line 24.)
Line 24 - Credit Due. If the result of subtracting lines 21 and 22 from line 20 is a credit, enter that amount here. This credit will automatically be forwarded to the next open
period. If you wish this credit to be refunded to you, you must check the box.
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