Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5210 (2026)

Definitions

✓ current as of May 2026
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1981, c. 698, §187 (RPR).]
1.  Business income. 
[PL 1987, c. 841, §9 (RP).]
2.  Commercial domicile. 
[PL 1987, c. 841, §9 (RP).]
3.  Compensation.  "Compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. "Compensation" includes amounts paid to an employee-leasing company for leased employees and amounts paid to a temporary services company for temporary employees, pursuant to a contract between the taxpayer and an employee-leasing company or temporary services company.  
[PL 2001, c. 439, Pt. D, §6 (AMD); PL 2001, c. 439, Pt. D, §9 (AFF).]
3-A.  Employee-leasing company.  "Employee-leasing company" means a business that contracts with client companies to supply workers to perform services for the client companies, except that the term "employee-leasing company" does not include private employment agencies that provide workers to client companies on a temporary help basis.  
[PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]
3-B.  Leased employee.  "Leased employee" means an individual who performs services for a client company pursuant to a contract between the client company and an employee-leasing company.  
[PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]
4.  Nonbusiness income. 
[PL 1987, c. 841, §9 (RP).]
5.  Sales.  "Sales" means all gross receipts of the taxpayer.  
[PL 1993, c. 670, §8 (AMD).]
6.  State.  "State" means any state of the United States, District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.  
[PL 1981, c. 698, §187 (NEW).]
7.  Temporary help.  "Temporary help" means employee services provided to client companies for a contractual period of less than 12 months.  
[PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]
8.  Temporary services company.  "Temporary services company" means a private employment agency, other than an employee-leasing company, that provides workers to client companies on a temporary help basis.  
[PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A236 (AMD). PL 1981, c. 698, §187 (RPR). PL 1987, c. 841, §9 (AMD). PL 1993, c. 670, §8 (AMD). PL 2001, c. 439, §§D6,7 (AMD). PL 2001, c. 439, §D9 (AFF).
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Notes of Decisions
Cited in 4 cases, 1978–2008 · leading case: Albany Int'l Corp. v. Halperin, 388 A.2d 902 (Me. 1978).
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Albany Int'l Corp. v. Halperin, 388 A.2d 902 (Me. 1978). · cites it 4× “The Assessor determined that those items of income arose from “transactions and activity in the regular course of the taxpayer’s trade or business” within the definition of “business income” in subsection (A) of 36 M.R.S.A. § 5210. 2 He concluded therefore, *904 that they were…”
E.I. Du Pont De Nemours & Co. v. State Tax Assessor, 675 A.2d 82 (Me. 1996). · cites it 2× “"Maine net income" means, for any taxable year, for any corporate taxpayer, the taxable income of that taxpayer for that taxable year under the laws of the United States as modified by section 5200-A and apportionable to this State under [36 M.R.S.A. § 5210 et seq. ]. To the…”
Irving Pulp & Paper Ltd. v. Maine Revenue Servs. (Me. Super. Ct 2004). · cites it 2× “The meaning of the words “all” and “everywhere” as used in the Uniform Division of Income for Tax Purposes Act (UDITPA), 36 M.R.S.A. §§ 5210 — 5211, and its effect on the construction of a fraction used to calculate corporate tax under section 5211 of the Act is central to the…”
Nelnet, Inc. v. State Tax Assessor (Me. Super. Ct 2008). · cites it 2× “" 36 M.R.S. § 5210(5).3 Only sales "in this State" are included in the sales factor numerator.”
— Me. Rev. Stat. tit. 36, § 5210(5) — 1 case
Nelnet, Inc. v. State Tax Assessor (Me. Super. Ct 2008). “" 36 M.R.S. § 5210(5).3 Only sales "in this State" are included in the sales factor numerator.”
— Me. Rev. Stat. tit. 36, § 5210(A) — 1 case
Albany Int'l Corp. v. Halperin, 388 A.2d 902 (Me. 1978). “The Assessor determined that those items of income arose from “transactions and activity in the regular course of the taxpayer’s trade or business” within the definition of “business income” in subsection (A) of 36 M.R.S.A. § 5210. 2 He concluded therefore, *904 that they were…”
— Me. Rev. Stat. tit. 36, § 5210(D) — 1 case
Albany Int'l Corp. v. Halperin, 388 A.2d 902 (Me. 1978). “The Assessor determined that those items of income arose from “transactions and activity in the regular course of the taxpayer’s trade or business” within the definition of “business income” in subsection (A) of 36 M.R.S.A. § 5210. 2 He concluded therefore, *904 that they were…”
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