Olga Goldberg Quoted in Law360 Tax Authority: Maine Adopts Sourcing Rule Without ‘Ambiguous’ Wording

Excerpted from the June 27, 2025 edition of Law360 Tax Authority

As discussed in our client alert from December 2024, Maine Revenue Services (MRS) had proposed an amendment to Rule 801, which would have effectively adopted “look-through apportionment of certain service receipts.” Maine law typically requires receipts from the performance of services to be sourced to the state “where the services are received,” and Rule 801 reflects this statutory language.

The agency’s proposal, however, amended the rule to include, “where the services are acquired or experienced.” The Maine Society of CPAs noted that these words are, “ambiguous and confusing,” and the Council on State Taxation stated that the proposed change, “expands the sourcing rule beyond the statutory provisions.” In light of public comments, MRS agreed to remove that language, because it was, “a source of confusion.”

Pierce Atwood tax partner Olga Goldberg stated, “Ultimately, while we would have preferred for MRS to withdraw the entire rule, deletion of the unworkable ‘acquired or experienced’ standard should come as a relief for Maine taxpayers.” Olga added, “However, the agency rejecting concerns that the amendment may create a new obligation for companies to obtain third parties’ business records was unfortunate.”

The complete article by Michael Nunes can be found in the June 27, 2025 edition of Law360 Tax Authority.

Olga J. Goldberg advises clients in complex state and local tax matters. She represents clients on tax controversies from the administrative level through litigation and appeal or settlement, and counsels businesses of all sizes on multistate transaction planning and tax compliance. Olga’s practice covers all types of state and local taxes, including corporate income, business profits, franchise, sales and use, gross receipts and property tax, with a focus on New England taxes.