How does the Maine Use Tax Compliance Program work?
The program period is from July 1, 2006 through December 31, 2006, and will cover taxable purchases made from January 1, 2000 through December 31, 2005. In order to participate in this program, a person must report all of their previously unreported taxable purchases during the stated periods. After reporting each year's purchases; add the three highest years and pay that amount. Interest and penalties will be waived as well as the tax on the three smaller years and applicable use tax for items purchased prior to January 1, 2000. Any material misrepresentations or material omissions will disqualify a person from this program.
[url=http://www.maine.gov/revenue/Compliance/Use%20Tax%20Compliance%20Program..."Business Man" Video[/url]