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Maine Sales & Use Tax

Maine levies a 5.5% state sales tax rate on the retail sale, lease or rental of most goods. There are no local sales taxes in the state of Maine.

Use tax (same rate) is due on all purchases brought into the state of Maine, unless specifically exempted. Returns are to be filed on or before the 15th day of the month following the month in which the purchases were made. 

Maine provides exemption opportunities for the following industries: 

  • Manufacturing

Statute for Refunds: 36 Months

Utility Exemption: Yes, 95% of electricity is exempt if used in manufacturing; No study is required.

Maine Sales & Use Tax State Links

Maine Blog Posts

 

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