RFQ 18F 26063-328 - 2026 Individual Income Tax Booklets Loose Forms.pdf

State of Maine RFQ# 18F 26063-328 Rev. 3/30/2026

STATE OF MAINE

DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES

OFFICE OF STATE PROCUREMENT SERVICES

RFQ # 18F 26063-328

2026 Individual Income Tax Booklets & Loose Forms

Printing and Mailing

Quotations/Responses Due: 07/28/2026 not later than 4:00 p.m. local time

Note: All questions and responses must be provided via the State of Maine’s e-Procurement system: AdvantageME / Vendor Self Service (VSS). Questions can be submitted up to 48 hours prior to closure date and time. Not all questions will be answered.

General Instructions on Bidder Questions

It is the responsibility of each Bidder to examine the entire RFQ and to seek clarification by submitting questions through the Q & A List tab on the Solicitation page in the CGI Vendor Self Service (VSS). Any answers to questions will appear there as well. It is the vendor's responsibility to log in to view all questions and answers posted. Additional information obtained any other way will not be valid.

In the event that you must contact us for any other reasons than the Q & A previously mentioned, only the Buyer listed on the Solicitation page may be contacted from the time this RFQ is issued until award notification is made. No other person/State employee is empowered to make binding statements regarding this RFQ. Violation of this provision may lead to disqualification from the bidding process, at the State’s discretion.

Summary

For this competitive Request for Quotations (RFQ) process, the State of Maine Office of State Procurement Services (“OSPS”) is acting on behalf of the Maine Revenue Services (“MRS” or “Requesting Department”). OSPS and the Requesting Department seek quotations (also referred to as “bids” or “responses” herein) to provide the goods/services listed above. This document provides instructions and descriptions of requirements for this competitive process.

RFQ REQUIREMENTS

Purpose

The purpose of this RFQ is to create a Buyer Purchase Order (BPO) for the one-time purchase of 2026 Individual Income Tax Booklets and Loose Forms, including printing, addressing, mailing preparation, mailing, shipping, proofs, return envelopes, data processing, and related services described in Appendix B.

1. Essential Bid Documents

All bids should include the following documentation. The State reserves the right to request supplementary documentation to verify compliance with all bid specifications and requirements. The State may request proof of compliance at any time, which must be provided within forty-eight (48) hours. Failure to do so may result in the rejection of a bid.

• Manufacturer Literature: Bidders must provide literature to verify items bid meet the specifications covered in Appendix B. Bidders can include product specifications in their quote to be used in conjunction with or in place of manufacture literature.

• Equivalency Documentation: If the Bidder proposes an equivalent item, material, process, software, or production method, the Bidder must attach a specification-by-specification comparison and supporting technical documentation as described in Appendix B.

• Quote/Cost Proposal: The quote/cost proposal must include all pricing information required by Appendix C, including the total evaluated bid price, separately stated postage, separately stated freight/shipping, and all other required separate pricing.

• Appendix A: Completed and signed Bid Cover Page and Responsible Bidder Form.

• Appendix D: Completed and signed Additional MRS Requirements Form, including all required explanations, attachment references, and supporting documentation.

Supporting documentation includes, as applicable, the manufacturer commitment letter, current CASS certification documentation, quality-management certification documentation, and supplemental response pages.

2. Submitting a Quotation

a. Quotations Due: Quotations must be received no later than 4:00 p.m. Eastern Standard Time (EST), on the date listed in VSS. Quotations received after the 4:00 p.m. deadline will not be accepted.

b. Submission Instructions: Bidders must submit their bids in the State of Maine’s electronic procurement system: Advantage “Vendor Self Service” (VSS). More information on this system can be found at the following internet link:

https://www.maine.gov/dafs/bbm/procurementservices/vendors/vendor-self-service-system

c. Multiple Quotations: Unless specifically prohibited in Section 1 of this RFQ, Bidders are permitted to submit multiple quotations for this RFQ, offering alternative items or pricing for the State of Maine to consider in its best value determination.

d. Withdrawal of a Quotation: Bidders are permitted to withdraw their own quotations up until the due date and time for receipt of quotations. To do so, a Bidder must enter the VSS system (as referenced above), identify and open their submitted quotation located in the Solicitation Responses tab, and click the “Withdraw” button found at the bottom of the screen. Quotations cannot be withdrawn after the due date and time for receipt of quotations.

e. Attachments: Any attachments provided with the Advantage VSS bid submission must be in MS Word, MS Excel, or Adobe (.pdf) format, unless otherwise specified in Section 1 of this RFQ. Vendors are encouraged to submit supporting documentation that aid the requesting department in understanding how the bid conforms to the requirements. The VSS attachment file size limit is 15Mb. Please contact the buyer for this RFQ if you must submit attachment files larger than this.

f. Vendor specifications: Unless otherwise stated in this RFQ document, limited specification information will be required upon submission of a bid in response to this RFQ. However, a Bidder’s response should include an affirmative statement that their bid complies with all requirements of this RFQ, unless the Bidder specifically addresses how its bid differs from the specifications, and why the differences should be deemed acceptable by the State.

3. General Instructions

a. The Bidder must submit a cost quotation response that covers all goods, services, production, mailing preparation, delivery, and related requirements described in this

RFQ.

b. The cost quotation shall include the costs necessary for the Bidder to fully comply with the contract terms and conditions and RFQ requirements.

c. Failure to provide the requested information may result in the exclusion of the quotation from consideration, at the discretion of OSPS.

d. No costs related to the preparation of the quotation for this RFQ or to the negotiation of the contract with the Department may be included in the quotation.

e. The State is exempt from the payment of Federal, State and local Taxes on articles not for resale. Please provide quotations that do not include these taxes. Upon application, an exemption certificate can be furnished by the State at the point of contract finalization.

4. Quotation Evaluation and Selection https://www.maine.gov/dafs/bbm/procurementservices/vendors/vendor-self-service-system https://www.maine.gov/dafs/bbm/procurementservices/vendors/vendor-self-service-system

Evaluation of the submitted quotations shall be accomplished as detailed below:

a. State of Maine RFQs are evaluated on a Best Value basis. “Best Value” means that bids are assessed for compliance with all specifications, required purposes, delivery timelines, and the overall interests of the State. Once OSPS determines that a bid meets all specifications and requirements, the RFQ award will be made to the lowest-priced qualified Bidder.

b. By submitting a quote, bidders affirm compliance with both specifications and requirements. The State may request proof of compliance at any time, which must be provided within forty-eight (48) hours. Failure to do so may result in the rejection of a bid.

c. The State reserves the right to not make an award to the lowest price bidder when that bidder has had documented poor performance, and/or a contract terminated or not renewed within the last five years.

d. At the discretion of OSPS, if a Bidder’s submission is deemed to not conform to the specifications listed in the RFQ, or otherwise not conform to the requirements of the RFQ, then that Bidder’s submission may not be considered for contract award.

e. In the event that no Bidder submission conforms to the specifications of this RFQ, then OSPS may choose not to make any award. Alternatively, OSPS may make an award to the Best Value Bidder whose specifications most closely meet the specifications of this RFQ. For example, if there are five specification requirements, and two responses are received with one Bidder meeting four requirements, and one bidder meeting three requirements, then OSPS, at its discretion, may make a contract award to the Bidder meeting four requirements.

f. If the specifications provided with this RFQ are of a technical nature, then OSPS’s RFQ Coordinator, at his or her discretion, may seek to use an evaluation team comprised of subject matter experts, end-users from the Requesting Department, or other State Department representatives. In such a case, the evaluation team will judge the merits of the quotations received in accordance with the best value criteria defined in the RFQ.

5. Negotiations

a. No Best and Final Offers: The State of Maine will not seek a best and final offer (BAFO) from any Bidder in this procurement process. All Bidders are expected to provide their Best Value pricing with the submission of their quotation.

b. OSPS reserves the right to negotiate with the successful Bidder to finalize a contract at the same rate or cost of goods and services as presented in the selected quotation. Such negotiations may not significantly vary the content, nature or requirements of the quotation or the RFQ to an extent that may affect the price of goods or services requested. OSPS reserves the right to terminate contract negotiations with a selected Bidder who submits a proposed contract significantly different from the quotation submitted in response to the RFQ.

c. In the event that an acceptable contract cannot be negotiated with the highest ranked Bidder, OSPS may withdraw its award and negotiate with the next-highest ranked Bidder, and so on, until an acceptable contract has been finalized.

Alternatively, OSPS may cancel the RFQ, at its sole discretion.

TERMS AND CONDITIONS FOR RFQ AND CONTRACT

PART I GENERAL INFORMATION ON RFQs

A. Purpose and Background

The State of Maine (“State”) Department of Administrative and Financial Services (“Department”), Office of State Procurement Services (“OSPS”) acts as the purchasing agent on behalf of all Executive Departments and other agencies within State Government. For this competitive Request for Quotations (RFQ) process, OSPS is acting on behalf of the Requesting Department listed on the cover page. OSPS and the Requesting Department seek quotations (also referred to as “bids” or “responses” herein) to provide the goods/services as defined above in Section 1 of this document. This document provides instructions for submitting quotations, the procedure and criteria by which the Bidder(s) will be selected, and the contractual terms which will govern the relationship between the State and the awarded Bidder(s). Following Bidder selection and upon reaching a mutual agreement, the State and the selected Bidder will enter into a contract – taking the form of a State of Maine Master Agreement or Buyer Purchase Order (all generally referred to as “contract” herein), as applicable.

B. General Provisions

1. From the time the RFQ is issued until award notification is made, all contact with the State regarding the RFQ must be made through the RFQ Coordinator. No other person/State employee is empowered to make binding statements regarding the RFQ. Violation of this provision may lead to disqualification from the bidding process, at the State’s discretion.

2. Issuance of the RFQ does not commit the Department to issue an award or to pay expenses incurred by a Bidder in the preparation of a response to the RFQ. This includes attendance at personal interviews or other meetings and software or system demonstrations, where applicable.

3. All proposals must adhere to the instructions and format requirements outlined in the RFQ and all written supplements and amendments (such as the Posted Questions and Answers in the Vendor Self Service), issued by the Department. Bidders must include the required documents with their bid submission to enable the Department to evaluate whether the bid conforms with all posted specifications in Appendix B.

4. Bidders will take careful note that in evaluating a proposal submitted in response to the

RFQ, the Department will consider materials provided in the proposal, information obtained through interviews/presentations (if any), and internal Departmental information of previous contract history with the Bidder (if any). The Department also reserves the right to consider other reliable references and publicly available information in evaluating a Bidder’s experience and capabilities.

5. The proposal must be signed by a person authorized to legally bind the Bidder and must contain a statement that the proposal and the pricing contained therein will remain valid and binding for a period of 180 days from the date and time of the bid opening.

6. The RFQ and the awarded Bidder’s proposal, including all appendices or attachments, will be the basis for the final contract, as determined by the Department.

7. Following announcement of an award decision, all submissions in response to this RFQ will be public records pursuant to 5 MRSA §1825-B sub-§15, and available for public inspection pursuant to the State of Maine Freedom of Access Act (FOAA) (1 M.R.S. § 401 et seq.). State contracts and information related to contracts, including bid submissions, are generally public records per FOAA.

8. In the event that a Bidder believes any information that it submits in response to this RFQ is confidential, it must mark that information accordingly, and include citation to legal authority in support of the Bidder’s claim of confidentiality. In the event that the Department receives a FOAA request that includes submissions marked as confidential, the Department shall evaluate the information and any legal authority from the Bidder to determine whether the information is an exception to FOAA’s definition of public record. If the Department determines to release information that a Bidder has marked confidential, it shall provide advance notice to the Bidder to allow for them to seek legal relief.

9. The Department, at its sole discretion, reserves the right to recognize and waive minor informalities and irregularities found in proposals received in response to the RFQ.

10. If awarded a contract resulting from this RFQ, vendors shall be required to disclose, in writing and in accordance with applicable Maine law, any actual or potential conflicts of interest. Such disclosure must include any financial, professional, or personal relationships that could give rise to a conflict of interest or the appearance of a conflict of interest. Failure to disclose a known conflict or appearance of conflict may result in disqualification, contract termination, or other remedies as provided by law.

11. All applicable laws, whether or not herein contained, are included by this reference. It is the Bidder’s responsibility to determine the applicability and requirements of any such laws and to abide by them.

C. Eligibility to Submit Bids

Public agencies, private for-profit companies, and non-profit companies and institutions are invited to submit bids in response to State of Maine Requests for Quotations.

https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.mainelegislature.org%2Flegis%2Fstatutes%2F5%2Ftitle5sec1825-B.html&data=05%7C02%7CWJE.Allen%40maine.gov%7C1390e78d4c524861dbbd08de8e59b141%7C413fa8ab207d4b629bcdea1a8f2f864e%7C0%7C0%7C639104713422342809%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=pUbJI%2FrYOR8S9cAFRcQ8jGG5CZuIo5wYmftv5KBsH8I%3D&reserved=0 https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.mainelegislature.org%2Flegis%2Fstatutes%2F1%2Ftitle1sec401.html&data=05%7C02%7CWJE.Allen%40maine.gov%7C1390e78d4c524861dbbd08de8e59b141%7C413fa8ab207d4b629bcdea1a8f2f864e%7C0%7C0%7C639104713422369389%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=oPZ4VFQCfEyMMNCUeEAQdTU4KwQw2T00PBmqtXGmunk%3D&reserved=0 https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.mainelegislature.org%2Flegis%2Fstatutes%2F1%2Ftitle1sec401.html&data=05%7C02%7CWJE.Allen%40maine.gov%7C1390e78d4c524861dbbd08de8e59b141%7C413fa8ab207d4b629bcdea1a8f2f864e%7C0%7C0%7C639104713422369389%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=oPZ4VFQCfEyMMNCUeEAQdTU4KwQw2T00PBmqtXGmunk%3D&reserved=0

D. Delivery Terms

For the purchase of goods, OSPS and selected Bidder will decide upon a delivery date in accordance with the State’s requirements and the terms offered in the Bidder’s quotation.

Unless stated otherwise in Section 1 of this RFQ, all deliveries are expected with shipping terms of “Free on Board (FOB) – Destination”. The State intends for this to mean that all goods shall be priced in the bid response to include shipping charges, if any, to the State’s desired location. The “FOB – Destination” shipping term is also intended to mean that the State shall not bear any responsibility for the goods in question until the State takes possession of them at the destination point of delivery.

E. Alternate Bids and Approved Equals

When, in bid forms and specifications, an article or material is identified by using a trade name and catalog number of a manufacturer or vendor, the term “or approved equal,” if not inserted with the identification, is implied. Any Bidder that seeks to propose an alternate item from what is specified in this RFQ should refer to State of Maine Statute 5 MRSA §1825-B, for “Bids, awards and contracts”, found here:

http://www.mainelegislature.org/legis/statutes/5/title5sec1825-B.html

F. Appeal of Contract Awards

Any person aggrieved by the award decision that results from this RFQ may appeal the decision to the Director of the Bureau of General Services in the manner prescribed in 5 MRSA § 1825-E and 18-554 Code of Maine Rules, Chapter 120 (found here: Chapter 120). The appeal must be in writing and filed with the Director of the Bureau of General Services, 9 State House Station, Augusta, Maine, 04333-0009 within 15 calendar days of receipt of notification of contract award.

If this RFQ results in the creation of a pre-qualified or pre-approved list of vendors, then the appeal procedures mentioned above are available upon the original determination of that vendor list, but not during subsequent competitive procedures involving only the pre-qualified or pre-approved list participants.

PART II CONTRACT ADMINISTRATION AND CONDITIONS

A. Contract Document

The successful Bidder will be required to execute a contract in the form of a State of Maine Buyer Purchase Order, Contract Agreement to Purchase Services or State of Maine Master Agreement.

http://www.mainelegislature.org/legis/statutes/5/title5sec1825-B.html https://www.maine.gov/dafs/bbm/procurementservices/policies-procedures/chapter-120 https://www.maine.gov/dafs/bbm/procurementservices/policies-procedures/chapter-120

The Terms and Conditions used with the aforementioned contract types may be found on the Office of State Procurement Services’ website at the following links:

BPO and MA Terms and Conditions Service Contract Terms and Conditions IT Service Contract Terms and Conditions

In the event that the State of Maine’s Standard Terms and Conditions or RFQ provisions do not otherwise cover contractual scenarios that are specific to the goods or services being purchased under this RFQ, then the State is willing to consider a Bidder’s standard terms and conditions. Consideration or use of a Bidder’s standard terms and conditions shall only occur under the general agreement that in the event of a conflict, the State of Maine’s Standard Terms and Conditions and RFQ provisions shall take precedence.

Other forms and contract documents commonly used by the State can be found on the Office of State Procurement Services’ website at the following link:

https://www.maine.gov/dafs/bbm/procurementservices/forms

B. Independent Capacity

In providing services and performing under the contract, the successful Bidder shall act independently and not as an agent of the State of Maine.

C. Payments and Other Provisions

The State anticipates paying the selected Bidder for goods and services received, on the basis of net 30 payment terms, upon the receipt of an accurate and acceptable invoice. An invoice will be considered accurate and acceptable if it contains a reference to the State of Maine contract number, contains correct pricing information relative to the contract, and provides any required supporting documents, as applicable, and any other specific and agreed-upon requirements listed within the contract that results from this RFQ.

The State of Maine reserves the right to pay for goods purchased through this solicitation by any of several available means, which include but may not be limited to check, EFT, and/or procurement card. Bidders are advised that state statute precludes sellers from imposing a surcharge on credit or debit card purchases (text follows):

“9-A MRSA §8-509 (1): A seller in a sales transaction may not impose a surcharge on a cardholder who elects to use a credit card or debit card in lieu of payment by cash, check or similar means.”

https://www.maine.gov/dafs/bbm/procurementservices/forms https://www.maine.gov/dafs/bbm/procurementservices/forms

Appendix A

STATE OF MAINE

BID COVER PAGE

Bidder’s Organization Name:

Chief Executive - Name/Title:

Tel: Cell: E-mail:

Headquarters Street Address:

Headquarters City/State/Zip:

(provide information requested below if different from above) Lead Point of Contact for Bid - Name/Title:

Tel: Cell: E-mail:

Street Address:

City/State/Zip:

By signing below Bidder affirms:

• This bid is in compliance with both specifications and requirements. The State may request proof of compliance at any time, which must be provided within forty-eight (48) hours. Failure to do so may result in the rejection of a bid;

• This bid and the pricing structure contained herein will remain firm for a period of 180 days from the date and time of the bid opening;

• That no personnel currently employed by the Department or any other State agency participated, either directly or indirectly, in any activities relating to the preparation of the Bidder’s proposal;

• That no attempt has been made or will be made by the Bidder to induce any other person or firm to submit or not to submit a proposal; and,

• The undersigned is authorized to enter into contractual obligations on behalf of the above-named organization.

Name: Title:

Authorized Signature: Date:

Responsible Bidder Form

By signing this document, I certify to the best of my knowledge and belief that the aforementioned organization, its principals, and any subcontractors named in this proposal:

a. Are not presently debarred, suspended, proposed for debarment, and declared ineligible or voluntarily excluded from bidding or working on contracts issued by any governmental agency.

b. Have not within three years of submitting the proposal for this contract been convicted of or had a civil judgment rendered against them for:

i. fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a federal, state or local government transaction or contract.

ii. violating Federal or State antitrust statutes or committing embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property;

iii. are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal, State or Local) with commission of any of the offenses enumerated in paragraph (b) of this certification; and

iv. have not within a three (3) year period preceding this proposal had one or more federal, state or local government transactions terminated for cause or default.

c. Have not entered into a prior understanding, agreement, or connection with any corporation, firm, or person submitting a response for the same materials, supplies, equipment, or services and this proposal is in all respects fair and without collusion or fraud. The above-mentioned entities understand and agree that collusive bidding is a violation of state and federal law and can result in fines, prison sentences, and civil damage awards.

• Failure to provide this certification may result in the disqualification of the

Bidder’s proposal, at the discretion of the Department.

To the best of my knowledge all information provided in the enclosed proposal, both programmatic and financial, is complete and accurate at the time of submission.

Name: Title:

Appendix B

DETAILED SPECIFICATIONS

Equivalent Bid Items:

Equivalent items may be bid; however all equivalent item bids MUST include documentation to prove equivalency. The final decision on equivalency will be determined by the requesting Department. A specification sheet comparing the items bid to the items requested for equivalent bid items MUST be attached to the submitted bid in the VSS, if the specification sheet is not included the bid will be rejected. The final decision of equivalency will be determined by the requesting Department.

Required Equivalency Comparison: If the Bidder proposes an equivalent item, material, process, software, or production method, the Bidder must submit a specification-by-specification comparison identifying:

1. The applicable RFQ requirement;

2. The proposed equivalent;

3. The corresponding specification or performance characteristic of the proposed equivalent;

4. The supporting document and page number; and

5. An explanation demonstrating how the proposed equivalent complies with the RFQ requirement.

Each applicable RFQ requirement must be addressed separately. General statements that an item, material, process, software, or production method is “equivalent” will not be sufficient.

The proposed equivalent must meet all applicable mandatory performance, compatibility, dimensional, production, scanning, mailing, and delivery requirements.

The equivalency comparison and supporting documentation will be reviewed on a pass/fail basis. Failure to submit the required comparison may result in rejection of the proposed equivalent or the bid, as applicable.

Samples:

Samples will be required to be shipped upon request during bid evaluation. The samples submitted must include samples demonstrating the Bidder’s or identified manufacturer’s capability to produce scannable forms, loose forms, bound booklets, data imaging, perforations, multiple ink colors, and addressing or mailing products, as applicable to the proposed production approach. The samples must have been manufactured by the Bidder or by the manufacturer identified in the Bidder’s Appendix D response that will perform the production work under the resulting contract. Samples must be received within fourteen (14) calendar days after receiving the request. If the samples are not received within that timeframe or the bidder is unwilling to send samples, that bid may be disqualified and the next low qualifying bid will be evaluated.

For each sample submitted, the Bidder must provide a brief project reference or production description identifying:

• The customer or governmental entity;

• The project or product produced;

• The year completed;

• The approximate production quantity;

• The type of sample submitted;

• Whether the project included scannable forms, data imaging, addressing, binding, envelopes, or mailing, as applicable; and

• A customer reference name, telephone number, and email address.

The State does not require submission of the underlying customer contract.

Prices:

Bid Price must be with shipping terms of “Free on Board (FOB) – Destination”. The State intends for this to mean that all goods shall be priced in the bid response to include shipping charges, if any, to the State’s desired location. The “FOB – Destination” shipping term is also intended to mean that the State shall not bear any responsibility for the goods in question until the State takes possession of them at the destination point of delivery.

Purpose / Project Overview

Maine Revenue Services seeks a Contractor to produce, address, mail, and ship Maine 2026 Individual Income Tax Booklets and Loose Forms to individual taxpayers and MRS by the dates specified in this RFQ. The booklets and forms must include drop-out inks for imaging.

The successful Bidder must use a Heat Set printing process or an equivalent process identified in Appendix D that produces no fading or smudging and passes the required proof and scanner testing. The booklets must include security-type return envelopes. Some of the income tax booklets must be prepared for mail processing, including addressing.

This project includes:

A. 2026 Individual Income Tax Booklets. Only certain quantities are to be addressed and mailed.

B. 2026 Individual Income Tax Loose Forms, Form 1040ME, to be printed identical to Form 1040ME, pages 1 through 3 included in the booklets. No addressing or mailing is required for loose forms.

Quantities:

The following are approximate quantities. Actual quantities will be determined based on final filings of 2025 returns. No underruns will be allowed. Overruns may not exceed three percent (3%).

A. Tax Year 2026 Individual Income Tax Booklets:

1. 10,000 Resident Booklets – Addressed and Mailed;

2. 1,000 Nonresident Booklets – Addressed and Mailed;

3. 10,000 Resident Booklets; and

4. 1,000 Nonresident Booklets.

B. Tax Year 2026 Individual Income Tax Loose Forms:

1. 3,000 Loose Forms.

Award:

The State anticipates making one award. The State reserves the right to make multiple or no award. Award will be made to the lowest-priced qualified Bidder whose bid meets the posted specifications and requirements.

For evaluation purposes, the total evaluated bid price will be calculated using the VSS line pricing for Lines 1, 2, 3, and 4, excluding postage. Freight/shipping must be included in the applicable VSS Unit Price and must also be separately identified in the Bidder’s attached quote/cost proposal for evaluation transparency.

Postage will not be included in the total evaluated bid price. Postage must be stated separately in the Bidder’s attached quote/cost proposal and will be advanced and reconciled in accordance with the Postage section of this RFQ.

Appendix D Evaluation: Appendix D will be evaluated on a pass/fail basis. Appendix D is not scored, and no additional preference will be given for exceeding the stated requirements. To be considered qualified for award, the Bidder must receive a passing determination on each applicable Appendix D item. A “Yes” response alone is not sufficient when an explanation or supporting documentation is requested.

Delivery and Inspection: The requested items will be inspected after delivery. If the shipment fails to conform to the RFQ specifications or approved proofs, the delivery may be rejected and returned at the Vendor’s risk and expense.

Delivery Date/Location:

A. The addressed booklets must be mailed as directed by Maine Revenue Services.

Mailing dates will be determined by MRS at a later date. Booklets must not be mailed prior to the dates established by MRS.

B. The successful Bidder must drop-ship the non-addressed booklets and all loose forms FOB to the following location by December 1, 2026:

Maine Revenue Services ATTN: Brittany Sanford 51 Commerce Drive Augusta, Maine 04330

C. Liftgate service is required. The delivery location does not have access to a loading dock or forklift; therefore, the successful Bidder must have the ability to provide liftgate services for delivery.

Specifications

Mailing

A. All addressed booklets must be mailed Standard Mail, also referred to as third class mail, in accordance with the mail dates established by MRS. Booklets must not be mailed before the dates established by MRS.

B. The successful Bidder must be a certified user of CASS software and must apply NCOA standards in order to achieve the maximum USPS postage discount available for the mailing.

C. The successful Bidder must barcode, presort, carrier-route, DDU, and SCF all ZIP codes to the maximum discount allowed by the U.S. Postal Service.

D. The successful Bidder is responsible for informing MRS of any special mailing requirements, including ancillary endorsement requirements and any statement required on each mail piece. MRS must not be subject to postage due on returned mail.

E. The successful Bidder must prepare the addressed booklets for mailing and deliver the addressed booklets to the U.S. Postal Service, Maine State Postal Center, or other mailing location as directed by Maine Revenue Services. The successful Bidder must certify that NCOA standards have been applied.

Postal Indicia

A. The successful Bidder must include the postal indicia on the front cover of each addressed booklet.

B. Non-addressed booklets must not include the postal indicia.

C. The successful Bidder is responsible for obtaining a bulk mail permit with the U.S. Post

Office.

D. The successful Bidder may image the postal indicia during the addressing process, or MRS may incorporate the indicia in the camera-ready copy. If MRS is required to incorporate the indicia into the camera-ready copy, the successful Bidder must provide MRS with the appropriate postal indicia permit number.

Postage

The State will advance money for postage based upon estimated postage cost. Bidders must list the estimated postage cost as a separate item in the bid. The successful Bidder must invoice the State for the estimated postage amount in advance of the mailing date in order to obtain the postage advance. After mailing is complete, the successful Bidder must submit proof of charges with the invoice to reconcile the account.

Postal Service Form 3602-R

Postal Service Form 3602-R, Postage Statement - Standard Mail (A) [Other than Nonprofit] - Permit Imprint, must be submitted to the U.S. Postal Service and a copy submitted to MRS.

The “Name and Address of Individual or Organization for which Mailing is Prepared” must read:

State of Maine Maine Revenue Services 24 State House Station Augusta, ME 04333-0024

Foreign Mailing

Approximately 250 of the addressed booklets are to be mailed to foreign addresses outside the United States. These booklets are included within the 11,000 addressed and mailed booklet quantity and must be inserted into envelopes for mailing. Bidders must separately identify any additional preparation, envelope insertion, handling, or service cost for the foreign-address booklets in their quote/cost proposal. This cost must be included in Line 4. Any postage for foreign-address booklets must be stated separately and will not be included in the total evaluated bid price.

Addressing

Addressed booklets are to be jet imaged on the front cover of booklets that are to be mailed to taxpayers. Taxpayer data includes taxpayer name, including first name, middle initial, and last name; spouse name, including first name, middle initial, and last name; street/PO box address line 1; street/PO box address line 2; city; state; and ZIP code.

Data Processing

The successful Bidder must have on-site data processing capabilities to receive electronic data. Raw data files must be converted to CASS Certified Postage order and into production format. MRS will furnish electronic data for addressing booklets.

Electronic data will be ZIP code sorted.

Security of Data

All data provided by MRS, duplicates made by the successful Bidder or its representatives, and any resultant printouts must be kept accountable. The Contractor must implement and maintain the data-security controls described in its accepted Appendix D response throughout contract performance.

Data may not be duplicated in whole or in part for any purpose other than to create materials to be used in the performance of the resulting contract. The successful Bidder agrees to make no use of this data other than as set forth in this RFQ.

Any edited address overruns or other use of the data that results in the printout of material other than that specifically required for performance of the contract must be protected using the data-security controls described in the Contractor’s accepted Appendix D response and destroyed in accordance with written instructions provided by

MRS.

Upon completion of the imaging operation, the successful Bidder must return the data to MRS within five (5) business days after completion of the imaging operation, using a traceable delivery method approved by MRS.

Addressing Quality

Addressing must be printed in black ink at 100% density, at a minimum resolution of 300 x 300 DPI, using Courier 11-point monospaced font. Characters must not touch, and the printed addressing must contain no smudging.

Addressed booklets are to be jet imaged on the front cover with applicant name and mailing address data, carrier route five-digit presorted, and prepared for third class bulk rate mailing as directed by Maine Revenue Services.

Data Availability

MRS expects electronic data for imaging to be available November 13, 2026.

Construction – General Requirements

The forms will be scanned, optically read, and imaged on IBML scanners.

Registration

All printing, including registration between colors, must remain within a tolerance of plus or minus 1/32 inch.

Paper

Forms must be printed on white virgin stock, 24 lb. OCR bond, per specifications.

Ink

Ink must be black. Envelope ink must be black, PMS-294 blue, and light blue. Because the forms will be scanned, black and red ink on the returns must not overlap.

A Heat Set printing process, or an equivalent process disclosed in Appendix D, must be used. The process must produce no fading or smudging and must pass the required proof and scanner testing.

The Bidder must quote separately the price for each additional ink color that may be required and must include an explanation of any special restrictions or limitations related to adding additional inks.

Form Size

Detached forms and loose forms must measure 8 1/2 inches x 11 inches.

Loose Forms Only

Loose forms are to be printed using landscape orientation on 11 inch x 17 inch sheets of paper, folded at the center of the 17 inch dimension and perforated vertically at the center fold. The detached form size must be 8 1/2 inches x 11 inches.

Booklet Size

Booklets must be left side glue bound or saddle stitched.

Addressed Booklets: 8 3/4 inches x 11 inches Non-addressed Booklets: 8 3/4 inches x 11 inches

Number of Pages

Actual number of pages in each booklet will depend on legislation and MRS’s needs.

The expected number of pages for each booklet is as follows:

Resident Booklets: 28 pages Nonresident Booklets: 28 pages

The Bidder must quote separately the cost for each additional page that may be required and must include an explanation of any special restrictions or limitations related to adding additional pages.

Booklet Construction

Booklets must be bound at the left side using two-wire saddle stitch, solid glued binding stub on the left edge. Another binding method may be proposed only if identified in Appendix D and demonstrated to meet all booklet construction, mailing-durability, form-removal, and envelope-removal requirements. Use of glue binding requires single-section construction. The gluing together of multiple booklet sections is strictly forbidden.

The bid must clearly identify the binding method upon which the bid is based.

Identified forms are to be perforated along the 11-inch dimension on the left side. The booklet must remain intact without separation or deterioration during packing, shipment, and USPS mail processing. Detached forms must measure 8 1/2 inches x 11 inches.

Perforations

Microperfs are required for clean separation. The left side must be perforated along the 11 inch dimension only on identified forms. Forms and schedules must measure 8 1/2 inches x 11 inches when detached.

Security Type Return Address Envelopes

Envelope must be constructed of conventional, security type white wove 24 lb. bond, measuring 9 1/2 inches wide x 5 inches high. Envelope stock must have security backing to maintain confidentiality of documents placed inside.

Standard construction is required to avoid glue lines on the top, left, and right edges of the envelope. Top and right edges are to be sliced for mail opening.

Envelope flap must contain two removable return address labels measuring 3 1/4 inches x 1 3/8 inches each, perforated at the top and sides. Glue from the flap must completely cover the back of the return address labels. Labels must contain proper FIM markings for mail processing by the U.S. Postal Service.

One label must be white with black print for no refund, and the other must be light blue with black print for refund.

The envelope may be inserted between signatures or attached using another method that allows the envelope to be removed without tearing and remain fully usable as a return envelope. Any alternate method must be identified in the Bidder’s Appendix D response.

Copy must include Postal Service bar codes and FIM markings. The successful Bidder is responsible for production of the envelope, including camera-ready copy and checking bar code accuracy with the postal service.

Booklet Envelope Printing

Booklet envelopes must use black ink on both sides, blue PMS-294 broken bar on one side not to exceed 4 1/2 inches from the left side, and light blue on the envelope flap.

The tear-off labels must use the following addresses:

White Label – No Refund:

MAINE REVENUE SERVICES

PO BOX 1067

AUGUSTA MAINE 04332-1067

Light Blue Label – Refund:

MAINE REVENUE SERVICES

PO BOX 1066

AUGUSTA MAINE 04332-1066

Total Quantity: 22,000. Quantity is subject to change if booklet quantities change.

See image of envelope face below.

Composition

The successful Bidder will be provided camera-ready copy of booklets and forms, except for the envelopes. Camera-ready copy will be available as an Adobe InDesign file. The successful Bidder must use PC-based Adobe InDesign or otherwise ensure that no changes or errors will result from conversion of files to another desktop publishing program or platform.

The bid must specify the program and platform, PC or Macintosh, that will be used. The successful Bidder will be fully responsible for correcting such errors without cost to the State and without affecting the delivery dates stated in this RFQ.

Expected availability of camera-ready copy is November 13, 2026.

Production Schedule

Within five business days after receipt of the BPO, the successful Bidder is required to provide MRS with a Production Schedule that reflects key deadlines for both MRS and the Bidder. The schedule must provide for press proofs and on-site inspection by MRS personnel during print run, binding, and addressing process.

Proofs

Initial proofs of booklets, forms, and envelopes must show color breaks, registration, and pagination. Additional proofs will be required if corrections to initial proofs are necessary.

After MRS approval, at least 25 color press proofs for each booklet, for a total of 100 proofs, and 25 color press proofs for each loose form are required as samples for testing on MRS’s scanning system. Press proofs are required prior to actual print run and mailing of booklets. Press proofs must include return envelopes.

The successful Bidder must guarantee that the proofs contain no variations from the camera-ready copies provided unless specifically requested by MRS. The successful Bidder will be held responsible for errors discovered after delivery caused by or in the control of the successful Bidder resulting from conversion of electronic files or other composition or printing error.

Press proofs are proofs of booklets and loose forms produced from an actual press run.

Press proofs must be delivered via overnight mail to:

Maine Revenue Services ATTN: Brittany Sanford 51 Commerce Drive Augusta, Maine 04330

Packing

Non-addressed booklets must be packed separately by booklet type. Resident booklets and nonresident booklets must be packed separately. Each carton must be labeled “quantity - 2026 Income Tax Booklets - Resident” or “quantity - 2026 Income Tax Booklets - Nonresident.” Booklets must be packed in cartons of 100 booklets each, alternating groups of 25 within the carton.

Loose forms must be separately packed into cartons of equal quantities of no more than 1,500 forms per carton. Forms within the carton are to be wrapped or banded in lots of 500 each. Each carton must be labeled “quantity - 2026 Maine Form 1040ME.”

Reorder

Forms must be left standing by the successful Bidder for one year for additional printing if required. Bidders must quote prices for reorders of 5,000 up to 20,000 booklets and/or loose forms.

Reorder Delivery: Reorders must be completed and delivered within fifteen (15) business days after the Contractor receives the order and written confirmation from MRS that the production files are final and approved. If a reorder requires revisions to the production files, the fifteen-business-day period will begin when MRS provides final approval of the revised files.

Reorders that include addressing or mailing must be completed according to a mutually established mailing schedule, but no later than twenty (20) business days after receipt of the order, final approved files, and addressing data.

Appendix C

COST RESPONSE

All responses to this RFQ will require a cost quotation response in VSS and an attached written quote/cost proposal.

All bids must be entered in the Vendor Self Service (VSS).

Bidders must enter pricing in VSS for each applicable commodity line.

For VSS evaluation purposes, pricing must be entered as follows:

Line 1: Resident booklets, Quantity 20,000 / Unit EA. Bidder must enter the unit price per resident booklet.

Line 2: Nonresident booklets, Quantity 2,000 / Unit EA. Bidder must enter the unit price per nonresident booklet.

Line 3: Individual income tax loose forms, Quantity 3,000 / Unit EA. Bidder must enter the unit price per loose form.

Line 4: Booklet addressing and mailing preparation, Quantity 11,000 / Unit EA. Bidder must enter the unit price per addressed booklet/mailing-preparation service. This line must include addressing, data processing, CASS/NCOA processing, barcoding, presorting, carrier-route preparation, DDU and SCF preparation, mailing preparation, delivery to the mailing location directed by MRS, and all related services. This line must not include postage.

Postage must not be included in any VSS Unit Price. Postage must be stated separately in the Bidder’s attached quote/cost proposal. The State will advance money for postage based upon estimated postage cost and will reconcile postage after mailing based on proof of actual charges.

Line 4 must include the cost for mailing preparation of approximately 250 booklets to foreign addresses outside the United States, excluding postage. Any postage for foreign-address booklets must be stated separately and will not be included in the total evaluated bid price.

Freight/shipping must be included in the applicable VSS Unit Price and must also be separately identified in the Bidder’s attached quote/cost proposal for evaluation transparency.

Award will be made to the Bidder with the lowest total evaluated bid price whose bid meets the posted specifications and requirements. The total evaluated bid price will be calculated using the VSS line pricing, excluding postage.

The Bidder’s attached quote/cost proposal must separately identify the following:

1. Total price for required printing, addressing, mailing preparation, and related services, excluding postage and freight;

2. Freight or shipping cost;

3. Estimated postage cost;

4. Separate identification of the cost included in Line 4 for mailing preparation of approximately 250 booklets to foreign addresses outside the United States. This amount must include any additional preparation, envelope insertion, handling, or service cost for the foreign-address booklets, but must not include postage.

5. Price for each additional ink color that may be required;

6. Price for each additional page that may be required;

7. Reorder pricing for 5,000 up to 20,000 booklets and/or loose forms;

8. Any special restrictions or limitations related to adding additional ink colors or pages;

The Bidder must provide all technical, qualification, software-platform, binding-method, and exception information through Appendix D. Such information should not be repeated in the quote/cost proposal unless necessary to explain the Bidder’s pricing.

The VSS Unit Price for each line must be filled in using numbers and a decimal point only.

Bidders must enter the unit price applicable to each line.

Example: If the unit price for Line 1 is one dollar and twenty-five cents per booklet, the Bidder must enter 1.25 as the VSS Unit Price for Line 1.

All bids must include the estimated days from award of contract to receipt of the completed non-addressed booklets and loose forms in the VSS Delivery Days field. Delivery Days must be entered as calendar days. Only numbers can be entered.

Example: If you expect to complete delivery in four weeks, you would enter 28.

Any pricing, postage, freight, or delivery clarification must be included in the VSS Comments section and/or the attached quote/cost proposal. All technical capability responses, qualifications, exceptions, deviations, assumptions, and supporting documentation required by Appendix D must be provided through Appendix D. Equivalency documentation and samples must be submitted as directed in Appendix B.

The total extended pricing shown in the attached quote,…