Maine State Sales and Use Tax Information | TaxConnex

Maine sales and use tax applies to the value of tangible personal property and selected services sold at retail. Maine sales and use tax is imposed at the rate of 5.50%.

In addition, the following services are taxed under a service provider tax at the rate of 6.00%, effective January 1, 2016 (5% until 12/31/2015):

• cable and satellite television or radio services
• fabrication services
• rental of video media and video equipment
• rental of furniture, audio media and audio equipment pursuant to a rental-purchase agreement
• telecommunications and ancillary services
• the installation, maintenance or repair of telecommunications equipment
• private nonmedical institution services (until October 15, 2015, was private nonmedical institution or personal home care services)
• community support services for persons with mental health diagnoses
• community support services for persons with mental retardation or autism
• home support services

And what would a statement on Maine be without a lobster reference: 

Sales of feed used in aquacultural production, including feed for lobsters in tidal circulating lobster pounds, are exempt. The exemption does not apply to sales of water or feed for lobsters kept in tanks for sale.

With a relatively low sales and use tax rate and relatively small population of taxpayers and business in Maine, it’s not likely a top priority for most companies.  However, Maine has to be on your list of summer places to visit and, like any state, there are always sales tax nuances to consider.

Stay tuned for more of Jeff's EYE ON series as he blogs aboout sales and use tax State by State.