14th Annual Printing Industry Tax Conference - Grant Thornton LLP
14th Annual Printing Industry Tax Conference - Grant Thornton LLP
14th Annual Printing Industry Tax Conference - Grant Thornton LLP
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Sales & Use <strong>Tax</strong> Updates – Maine<br />
• Instructional Bulletin No. 30 (11/30/2010) and<br />
Instructional Bulletin No. 39 (12/10/2010)<br />
– Handling charges do not qualify as a transportation<br />
charge and are therefore included in the sales price.<br />
– Transportation charges are exempt when shipment is<br />
from retailer directly to purchaser, charges separately<br />
stated, and delivered by common carrier or United<br />
States Mail. All three conditions must be met for<br />
transportation charges to e excludible.<br />
© <strong>Grant</strong> <strong>Thornton</strong> <strong>LLP</strong>. All rights reserved. 11
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