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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10/9/2013 – repealed January 1, 2022

 
AFFILIATE NEXUS

10/9/2013
ECONOMIC NEXUS

7/1/2018 – see state notice

New threshold: January 1, 2022
MARKETPLACE NEXUS

10/1/2019

New threshold: January 1, 2022
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.

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,…