Maine is a destination-based state (sales are taxed where the buyer is located).
Businesses may file online using the Sales, Use, and Service Provider Tax Filing System.
The Maine state sales tax rate is 5.5%. No additional local taxes are charged.
The tax rate is 9% on certain rentals of living quarters. The tax rate is 10% on short-term rentals of automobiles including pickup trucks and vans.
The tax rate is 8% on sales of prepared food and alcoholic drinks sold in establishments that are licensed for on-premises consumption of liquor.
Grocery staples sold for human consumption are exempt from the state sales tax.
A business is considered to have established a tax presence in the state if it:
More information about nexus in Maine can be found here.
Filing frequencies are based on the estimated tax liability that you report when you register with the state.
Returns are due on the 15th of the month after the filing period ends. Returns are required even when no tax is due.
Central Registration Section
P.O. Box 1057
Augusta, Maine 04332-1057
Interest is charged on late payments. Find a listing of current interest rates here.
Penalties are charged as follows: