Marine technology reaches new depths with a patent that simplifies how machines interact with the seafloor. This specialized foot pad system provides stability for heavy equipment in challenging [...]

December 2025: 0.93% (D+ grade) Maine inventionINDEX December 2025: 0.93% (D+ grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  Anything [...]

Home » Maine R&D Tax Credit: QRO Guidance Quick Answer: A Qualified Research Organization (QRO) is a specialized recipient (like universities or non-profit scientific institutions) of Basic [...]

Home » Maine R&D Tax Credit: Affiliated Groups & Unitary Business Apportionment Answer Capsule: In Maine, an affiliated group engaged in a unitary business operates as a single economic [...]

Home » Maine R&D Tax Credit: 1996 Context Quick Answer: The phrase “taxable year beginning on or after January 1, 1996” serves as the foundational temporal threshold for the [...]

Home » Machinery and Equipment Used Directly and Exclusively in R&D Quick Answer Machinery and equipment used directly and exclusively in research and development within the Maine Tax System [...]

Home » Maine Tax Incentives Study Answer Summary: The Industrial Users Blanket Sales Tax Certificate of Exemption (Form ST-A-117) and the Maine Research Expense Tax Credit (RETC) form a strategic [...]

Home » Custom Computer Programming Sales Tax Exemption Answer Capsule: In Maine, custom computer programming written exclusively for a single client is exempt from the state’s 5.5% sales [...]