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Summary of differences between federal and state regulations
Income tax withholding
Any person who maintains an office or transacts business within the state and who is required to withhold federal income tax from a particular payment must also withhold Maine Income Tax if the payment constitutes income that is not excluded from taxation under Maine law.
Persons required by Maine law to withhold income tax must register with the Central Registration Unit, Department of Labor as a withholder. Registration is accomplished by completing the application form provided by Maine Revenue Services and submitting it according to the instructions on the form. Upon receipt of the completed application, the Central Registration Unit will set up the necessary withholder account and forward the appropriate forms to the withholder.
Unemployment taxes
All states finance UC primarily through contributions from subject employers on the wages of their covered workers. In addition, three states (Alaska, New Jersey, and Pennsylvania) collect contributions from employees. These taxes are deposited by the state to its account in the UTF in the Federal Treasury, and are withdrawn as needed to pay benefits.
Many states have adopted a higher tax base than what is provided in FUTA. Hawaii's wage base is usually higher and changes periodically. In all states, an employer pays a tax on wages paid to each worker within a calendar year up to the amount specified in state law. In addition, most of the states provide an automatic adjustment of the wage base if federal law is amended to apply to a higher wage base than that specified under state law. As a result of the many variables in states taxable wage bases and rates, benefit formulas, and economic conditions, actual tax rates vary greatly among the states and among individual employers within a state.
Wages subject to unemployment tax in this state equal $12,000.
Minimum and maximum rates in this state are 0.44 and 5.40 %. Rates apply to experience rated employers only and do not include applicable surtaxes or penalties.
State
Contacts
Income tax withholding
Maine Revenue Services
Unemployment taxes
Department of Labor
Regulations
Income tax withholding
18-125 CMR 803 Withholding Tax Reports And Payments
http://www.maine.gov/sos/cec/rules/18/chaps18.htm
Unemployment taxes
Title 26, Chapter 13 Unemployment Compensation
http://www.mainelegislature.org/legis/statutes/26/title26ch13sec0.html