Fuel Used to Heat Detached Garages Taxable in Maine

Monday, May 21st, 2018

 
 
Detached garage.
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Maine
Energy

Maine Revenue Services recently released a publication explaining that sales tax applies to fuel that is used to heat detached garages.

Maine exempts fuel used for cooking and heating in buildings designed and used for both human habitation and sleeping. Attached garages are a part of buildings (e.g., homes) used for human habitation and sleeping. However, detached garages are used for habitation, but not sleeping. Therefore, the exemption does not apply to detached garages. When fuel is used in both a taxable and an exempt manner, the exemption still applies to the portion of the fuel used in an exempt manner.

https://www.ttrus.com/sites/Fuel Used to Heat Detached Garages


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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