Form ST-7-U "Use Tax Return" - Maine

What Is Form ST-7-U?

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, 2017;
  • 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-U 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-U "Use Tax Return" - Maine

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U
Maine Revenue Services
Use Tax Return
00
Registration No.
Business Code
Due Date
Period Begin
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? Make corrections above and check here
Do Not Use Red Ink!
Tax @ 5.5%
.
.
Industrial Energy Purchases
1.
1A.
Use Tax
Tax @ 5.5%
.
.
Other Taxable Purchases
2.
2A.
Fees @ $1
Recycling
00
3A.
.
Fees
Tires and Lead-Acid Batteries 3.
.
Total Due
Total Tax and Fees Due with this Return
Add lines 1A through 3A.
4.
.
Credits
Credit Carry Forward From Prior Period (attach credit memo).
5.
Amount
.
Line 4 minus line 5
Use line 7 if the result is a credit amount.
6.
Due
If line 4 minus line 5 is a credit amount, enter the amount to the right. If you wish a
Credit
Due
.
refund rather than a carry forward to the next period, check here
7.
Phone #
Date
Signature/Title
Print Name
ST-7-U Revised 01/2017
U
Maine Revenue Services
Use Tax Return
00
Registration No.
Business Code
Due Date
Period Begin
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? Make corrections above and check here
Do Not Use Red Ink!
Tax @ 5.5%
.
.
Industrial Energy Purchases
1.
1A.
Use Tax
Tax @ 5.5%
.
.
Other Taxable Purchases
2.
2A.
Fees @ $1
Recycling
00
3A.
.
Fees
Tires and Lead-Acid Batteries 3.
.
Total Due
Total Tax and Fees Due with this Return
Add lines 1A through 3A.
4.
.
Credits
Credit Carry Forward From Prior Period (attach credit memo).
5.
Amount
.
Line 4 minus line 5
Use line 7 if the result is a credit amount.
6.
Due
If line 4 minus line 5 is a credit amount, enter the amount to the right. If you wish a
Credit
Due
.
refund rather than a carry forward to the next period, check here
7.
Phone #
Date
Signature/Title
Print Name
ST-7-U Revised 01/2017
Specific Instructions for the Use Tax Return
Note: It is not necessary to file this return for periods in which no tax is due.
Line 1 - 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 1A.
Line 2 - Other Taxable Purchases. Enter the amount of taxable purchases, other than fuel and
electricity reported in line 1, 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 2A.
Line 3 - Tires and Lead-Acid Batteries. Enter the total number of tires and lead-acid batteries
purchased during this period that are subject to the recycling assistance fee. Multiply this
amount by $1.00 and enter the result on line 3A.
Line 4 - Total Due. Total lines 1A through 3A.
Line 5 - 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 6 - Amount Due. Subtract line 5 from line 4. (If the result is a credit amount, see line 7.)
Line 7 - Credit Due. If the result of subtracting line 5 from line 4 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 in line 7.
Make check or money order payable to the STATE TREASURER. Send your remittance
with your return postmarked by the due date printed on the top of the return to Maine Revenue
Services, PO Box 1065, Augusta, Maine 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. Please contact
207-624-9693 if you have questions.
Keep copy of return for taxpayer records
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