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Maine Sales Tax

On this page you will find handy sales and use tax information about Maine.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Maine that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

5.500% The state has reduced rates for sales of certain types of items.
Range of Local Rates

0%
Local Rates Apply to Use Tax

N/A
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

10/9/2013
AFFILIATE NEXUS

10/9/2013
ECONOMIC NEXUS

7/1/2018 – see state notice
MARKETPLACE NEXUS

10/1/2019
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

October 1, 2012 - November 30, 2012

Go to Maine Amnesty Page
AMNESTY INCLUSION PERIODS

January 1, 2006 through December 31, 2011.

TAX TYPES AND CONDITIONS

Use Tax
AMNESTY BENEFITS

Taxpayers can resolve all past use tax obligations by reporting and paying only the highest three years of tax liability between 2006 and 2011. Civil penalties and criminal prosecution, interest and penalties on tax waived.

Status

Inactive

Amnesty Filing Dates

September 1, 2010 - November 30, 2010

Go to Maine Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes assessed as of June 30, 2005.

TAX TYPES AND CONDITIONS

Taxes assessed; Taxpayer must forgo or withdraw a protest, administrative or judicial proceeding or refund claim related to taxes paid under the initiative.
AMNESTY BENEFITS

95% of penalties and interest waived.

Administration Information
Streamlined Sales Tax Status

Advisory State
NUMBER OF TAXING AUTHORITIES

1 Sales Tax Jurisdiction
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 15th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Maine Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: custom computer software, diabetic supplies, fuel and electricity used in manufacturing, grocery staples, manufacturing machinery and equipment, packaging materials, plastic bags, prescription drugs, prosthetic devices, rental charges for continuous residence, sales for resale, residential electricity

 

Entity types of exemptions: hospitals, churches, libraries, aircraft, air pollution control facilities, federal, state, and local government transactions

 

Maine Exemption Certificate Forms
State Links
State Tax Web Page

Maine Revenue Services
Rate Look-Up Page

Maine Sales Tax Rate Look-Up
Registration Link

Register for Maine Sales Tax
History & Fun Facts
HISTORY

  • Maine enacted its sales and use tax in 1951 and codified them in 1964.
  • Maine is an Associate & Project Member of the Multistate Tax Commission.
FUN FACTS
  • Blueberry production is one of the most important agricultural industries of the state of Maine. For this reason, it implemented a Blueberry Tax to conserve and promote the prosperity of the wild blueberry industry and support development activities. Maine levies a tax on wild blueberries processed in the state and all unprocessed blue berries shipped to an out-of-state location at a rate of 1.5 cents per pound.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Products Transferred Electronically Subject to General Sales and Use Tax Rate in Maine

Maine has enacted emergency legislation which was to correct errors and inconsistencies in the laws. One of the sections modified was to modify the imposition statute in Sec. E-11. 36 MRSA Section 1811 to specifically include products transferred electronically under…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Maine Sales Tax Applies to Products Transferred Electronically

Maine’s budget bill has been enacted, creating provisions for taxing products transferred electronically. Effective June 26, 2013, Maine sales tax applies to “products transferred electronically.” A “product transferred electronically” is a digital product transferred to a purchaser electronically, the sale…

Maine Enacts Temporary Sales Tax Rate Increase

Maine has enacted a temporary sales tax rate increase. Effective from October 1, 2013 to June 30, 2015, the state sales tax rate will increase from 5% to 5.5%. Additionally, during that period, the hotel room tax rate will increase…

Maine Enacts Click Through and Affiliate Nexus Legislation

Under the legislation, every agent, representative, salesperson, solicitor, or distributor that has a substantial physical presence in Maine is required to register as a seller in Maine, effective October 9, 2013.

Consumer Financial Protection Bureau Rules State Laws are Superseded by Federal Law on Gift Cards

The Consumer Financial Protection Bureau (CFPB) ruled that unclaimed property laws in Maine and Tennessee that deem gift cards as abandoned property if not used within a certain period are preempted by federal law.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Maine Amends Definition of Sales Price and Exemptions

The Governor of Maine has signed a bill that amends the definition of “sales price” to exclude the price received for labor or services used in installing, applying, or repairing the property sold, as long as the price is separately…

Maine Announces Amnesty Initiatives

Maine has announced two tax amnesty initiatives that will run from September 1, 2010 through November 30, 2010. Under the “short-term initiative” 95% of penalties will be waived on taxes assessed as of December 31, 2009. Under the “five-year initiative”,…

Maine Nonprofit Requirement for Snowmobile Trail Grooming Equipment Exemption Continues

Maine legislation has reinstated the nonprofit requirement for a snowmobile club to qualify for the sales and use tax exemption for purchases of snowmobile trail grooming equipment used directly and exclusively for the grooming of snowmobile trails. When originally introduced,…

Maine Expands Its Services Tax Base

Maine Revenue Services has issued an information bulletin announcing the application of sales and use tax on certain specified services beginning January 1, 2010. Sales and use tax will now apply to certain amusement, entertainment, and recreations services such as…

Maine Publication for Photographers and Photofinishers Revised

While photographers and photofinishers are subject to the sales and use tax when producing and selling tangible personal property, revisions made by the Maine Revenue Services indicate that they are subject to a service provider tax that applies to any…

Maine Revises Rules Applying to Vehicle Repair Shops

Beginning September 20, 2007, the sale of extended service contracts on automobiles is a taxable sale. Parts associated with the fulfillment of repairs under the contract will not be taxable to the servicer or the customer as the parts are…

Maine Instructional Sales Tax Bulletin – Resale Certificates

Maine Revenue Services has recently issued a sales tax instructional bulletin (54) on resale certificates intended to assist purchasers in determining their legal rights, duties, and privileges. Tangible personal property or taxable services purchased by retailers for resale are exempt…

Maine Amends Interstate Commerce Rule

Maine has amended a sales tax rule addressing vehicles used in interstate commerce to reflect statutory changes. The amended rule now states that “a vehicle, railroad rolling stock, aircraft or watercraft” must be placed into interstate use within 30 days…

Maine Issues Bulletin on Summer Camp

Maine Revenue Services has issued an informational bulletin addressing the taxability of certain items and services associated with summer camps. The bulletin states that meals served at camps are taxable. If the price of meals is separately-stated, the charge is…

Maine Holds Off on SSTP Conformity

On April 6, 2006 Maine’s Legislative Joint Taxation Committee voted “ought not to pass” on LD 2073, an initiative to come into compliance the provision of the Streamlines Sales and Use Tax Agreement. A two-thirds vote of both the Senate…

Maine Leaves the MTC.

Maine repealed a statute which granted it full membership in the Multistate Tax Compact (MTC). Maine is now an Associate Member state with rights to participate in MTC meetings, but no longer subject to related MTC dues. (2005 ME H…

Maine issues new resale certificate procedures.

To prevent against resale fraud and further loss in tax revenues, Maine has established new resale certificate procedures that will help to ensure only legitimate retailers are avoiding payment of tax on items intended for resale. Effective July 30, 2004,…

Maine Service Provider Tax Effective July 1, 2004.

New legislation in Maine will change the taxation of certain services from sales tax to a Service Provider Tax. Those services include: Extended cable television services, fabrication services, videotape and machine rental services, rent-to-own services for furniture and audio equipment,…