New England · ME
Maine Sales Tax Guide
Statewide sales and use tax with no general local sales-tax layer
What people ask about Maine sales tax
Does Maine have a statewide sales tax?
Statewide sales and use tax with no general local sales-tax layer Maine uses a statewide system without county or city general sales tax. Product category is therefore the main driver of rate variation.
What sales tax rate and sourcing rules matter in Maine?
The general rate is 5.5%, with special rates for prepared food, lodging, and short-term vehicle rentals. Filing uses the ST-7 and Maine Tax Portal.
What Maine sales tax return or form is used?
The principal repository-tracked return is ST-7. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
How are marketplace sales reported in Maine?
Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.
What resale or exemption certificate applies in Maine?
The repository tracks Maine Resale Certificate (MRS-issued). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
Does Maine have a sales tax holiday?
The current Atlas research does not publish an active holiday rule for this state. Confirm the current revenue-department calendar before changing tax.
What special sales tax rates or excise layers apply in Maine?
No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.
What does the Maine research say about digital audio visual?
The corpus contains one digital audio visual observation under these researched conditions: use term: temporary. The research observation says the observed treatment is included in base; with special rate required; a 5.5% state rate; local interaction: no local rate; sourcing: special; effective from 2026-01-01. Effective January 1, 2026 digital audiovisual services, defined as electronic transfer of audiovisual works with less than permanent use including subscriptions, are taxable at five and one half percent. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
What does the Maine research say about prepared food?
The corpus contains one prepared food observation. The research observation says the observed treatment is included in base; with special rate required; a 8% state rate; local interaction: no local rate; sourcing: standard situs. Prepared food is taxed at eight percent, a product-specific rate above the general five and one half percent rate. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
What does the Maine research say about durable medical equipment?
The corpus contains one durable medical equipment observation under these researched conditions: qualifying use: home use. The research observation says the observed treatment is excluded from base; with no rate; a 0% state rate; local interaction: no local rate; sourcing: standard situs; effective from 2026-01-01. Beginning January 1, 2026 sales of durable medical equipment or breast pumps for home use are exempt, with durable medical equipment and mobility-enhancing equipment defined as mutually exclusive categories. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
How Maine's tax system is organized
Maine uses a statewide system without county or city general sales tax. Product category is therefore the main driver of rate variation.
Rates and sourcing
The general rate is 5.5%, with special rates for prepared food, lodging, and short-term vehicle rentals. Filing uses the ST-7 and Maine Tax Portal.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.
Product and transaction wrinkles
Product identity should be established before a rate is selected. Examples include:
- prepared food differs from grocery staples
- lodging and rentals use special rates
- services are taxable only where Maine law includes them
These examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
Product-treatment research coverage
The underlying research inventory contains 35 Maine treatment records across 26 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.
35 treatment records across 26 product families.
Examples of researched product families
- utilities energy
- rental
- alcohol
- cannabis
- lodging
- telecommunications
Explore all 35 Maine research records
general tangible personal property
Research observation — independent review required
Maine imposes a five and one half percent sales tax on retail sales of tangible personal property, with no local general sales tax appearing in the pinned rate structure.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 5.5%
- Taxable base: sale price of retail sales of tangible personal property
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: property identity sale price and maine situs
- Effective-window status: current state rate verified historical windows required
- Runtime boundary: single state rate no local general sales tax identified in pinned authority
- Before operational use: pin state rate effective history; verify absence of any local option sales tax by statute; independent review
rental
Research observation — independent review required
Effective January 1, 2025 Maine shifted to lease-stream taxation, imposing sales tax on each periodic lease or rental payment including maintenance, setup, delivery, and pass-through charges, replacing the prior up-front lessor purchase taxation.
- Identity or conditions: rented product: tangible personal property lease stream
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 5.5%
- Taxable base: each periodic lease or rental payment including mandatory charges fees and pass throughs
- Local interaction: no local rate
- Sourcing: special
- Evidence required: lease term payment stream and included charge composition
- Effective start: 2025-01-01
- Effective-window status: lease stream regime effective 2025 01 01 prior lessor purchase regime windows required
- Runtime boundary: per payment taxation and charge inclusion resolver required
- Before operational use: pin pre 2025 lessor-purchase regime windows; encode included-charge composition; independent review
State authority research source 1 · State authority research source 2
grocery
Research observation — independent review required
Sales of grocery staples are exempt, with enumerated non-staple categories including alcohol, dietary supplements, water and ice, dietary substitutes, and candy remaining taxable.
- Identity or conditions: qualifying use: grocery staples
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: grocery staples exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: grocery staple identity outside enumerated taxable categories
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: staple versus enumerated taxable category resolver required
- Before operational use: pin exemption effective history; encode complete non-staple enumeration; independent review
candy
Research observation — independent review required
Candy and confections, including confectionary spreads, are excluded from the grocery staples definition and taxable at the general rate.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 5.5%
- Taxable base: candy and confections are not grocery staples
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: candy or confection identity including confectionary spreads
- Effective-window status: current treatment verified start not pinned
- Runtime boundary: candy definition resolver required
- Before operational use: pin treatment effective history; independent review
dietary supplement
Research observation — independent review required
Medicines, tonics, vitamins, and dietary supplements including energy and protein bars are taxable unless sold on a physician's prescription.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 5.5%
- Taxable base: dietary supplements and adjuncts are not grocery staples
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: supplement facts panel or dietary ingredient identity
- Effective-window status: current treatment verified start not pinned
- Runtime boundary: supplement identity resolver required
- Before operational use: pin treatment effective history; independent review
bottled water
Research observation — independent review required
Water and ice, including bottled mineral water and flavored and carbonated water, are not grocery staples and are taxable.
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 5.5%
- Taxable base: water and ice including bottled mineral flavored and carbonated water taxable
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: bottled water or ice identity
- Effective-window status: current treatment verified start not pinned
- Runtime boundary: water category resolver required
- Before operational use: pin treatment effective history; independent review
prepared food
Research observation — independent review required
Prepared food is taxed at eight percent, a product-specific rate above the general five and one half percent rate.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 8%
- Taxable base: sale price of prepared food
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: prepared food identity and establishment facts
- Effective-window status: current rate verified definition and history required
- Runtime boundary: prepared food definition resolver required
- Before operational use: pin rate effective history; encode complete prepared food definition from 36 MRS 1752; independent review
alcohol
Research observation — independent review required
Alcoholic drinks sold in establishments licensed for on-premises consumption of liquor are taxed at eight percent.
- Identity or conditions: sale context: establishment licensed for on premises consumption
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 8%
- Taxable base: alcoholic drinks sold in licensed on premises establishments
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: on premises license status and drink identity
- Effective-window status: current rate verified start not pinned
- Runtime boundary: license context resolver required
- Before operational use: pin rate effective history; independent review
alcohol
Research observation — independent review required
Packaged beer, wine, and spirits outside on-premises establishments are excluded from grocery staples and taxable at the general rate, while separate state liquor pricing and excise regimes are not sales tax and must not be flattened into the rate.
- Identity or conditions: sale context: off premises packaged sale
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 5.5%
- Taxable base: packaged alcohol taxable as tangible personal property
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: packaged sale context and product identity
- Effective-window status: current treatment verified liquor regime interaction required
- Runtime boundary: state liquor pricing and excise interaction resolver required
- Before operational use: pin liquor excise and agency store regime interaction; independent review
lodging
Research observation — independent review required
Rentals of living quarters, including casual rentals and rentals through transient rental platforms and room remarketers, are taxed at nine percent.
- Identity or conditions: lodging type: living quarters including casual rentals
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 9%
- Taxable base: rentals of living quarters in hotels rooming houses camps and casual rentals
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: living quarters type rental term and platform or remarketer facts
- Effective-window status: current rate verified history required
- Runtime boundary: casual rental thresholds and transient platform collection resolver required
- Before operational use: pin rate effective history; encode casual rental fifteen-day registration boundary; independent review
State authority research source 1 · State authority research source 2
lodging
Research observation — independent review required
Rent charged to a person renting continuously for twenty-eight days or more in the same living quarters is exempt when the bulletin's qualifying conditions are met and documented by affidavit.
- Identity or conditions: lodging type: continuous occupancy 28 days or more; required certificate: form st a 105 affidavit of exemption
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: rent for continuous occupancy of 28 days or more exempt subject to conditions
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: continuous stay length same living quarters and affidavit
- Effective-window status: current exemption verified condition detail required
- Runtime boundary: continuous occupancy and affidavit evidence resolver required
- Before operational use: encode complete qualifying conditions for the 28-day exemption; independent review
rental
Research observation — independent review required
Rentals of automobiles, including all-terrain vehicles, on a short-term basis are taxed at ten percent.
- Identity or conditions: rented product: automobile including all terrain vehicle; subtype: short term basis
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 10%
- Taxable base: short term automobile rentals taxed at ten percent
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: vehicle type and rental term
- Effective-window status: current rate verified term boundary required
- Runtime boundary: short versus long term boundary resolver required
- Before operational use: pin statutory short-term boundary from 36 MRS 1811; pin rate effective history; independent review
rental
Research observation — independent review required
Rentals of automobiles on a long-term basis are taxed at the general five and one half percent rate, distinct from the ten percent short-term rate.
- Identity or conditions: rented product: automobile including all terrain vehicle; subtype: long term basis
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 5.5%
- Taxable base: long term automobile rentals taxed at general rate
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: vehicle type and rental term
- Effective-window status: current rate verified term boundary required
- Runtime boundary: short versus long term boundary resolver required
- Before operational use: pin statutory long-term boundary; independent review
vehicle
Research observation — independent review required
The rate structure taxes certain loaner vehicles at ten percent while the exemption list separately covers the use of a loaner vehicle provided by a new vehicle dealer, so loaner treatment remains unresolved pending reconciliation of the two provisions.
- Identity or conditions: subtype: dealer loaner vehicle
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: certain loaner vehicles taxed at ten percent while new vehicle dealer warranty loaners appear in exemption list
- Local interaction: unresolved
- Sourcing: unresolved
- Evidence required: loaner context dealer status and warranty relationship
- Effective-window status: conflicting loaner treatments require reconciliation
- Runtime boundary: loaner context resolver required
- Before operational use: reconcile 10 percent loaner imposition with dealer loaner exemption; independent review
cannabis
Research observation — independent review required
On or after January 1, 2026 sales of adult use cannabis and cannabis products, or of cannabis sold to someone other than a qualifying patient, are taxed at fourteen percent, and the separate cannabis excise tax is not part of the sales tax rate.
- Identity or conditions: qualifying use: adult use or sale to other than qualifying patient
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 14%
- Taxable base: adult use cannabis and cannabis products taxed at fourteen percent
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: cannabis product identity and purchaser qualifying patient status
- Effective start: 2026-01-01
- Effective-window status: fourteen percent effective 2026 01 01 prior rate windows required
- Runtime boundary: qualifying patient boundary and separate cannabis excise resolver required
- Before operational use: pin pre 2026 adult use cannabis rate window; keep cannabis excise distinct from sales tax; independent review
State authority research source 1 · State authority research source 2
cannabis
Research observation — independent review required
Cannabis does not qualify for the medicine exemption even when sold by a registered dispensary, but the governing medical cannabis rate bulletin is not yet pinned, so the applicable rate remains unresolved.
- Identity or conditions: qualifying use: medical sale to qualifying patient
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: medical cannabis taxable and not medicine exempt but rate authority not pinned
- Local interaction: unresolved
- Sourcing: unresolved
- Evidence required: qualifying patient status and product identity
- Effective-window status: medical cannabis bulletin not yet pinned
- Runtime boundary: medical cannabis rate authority required
- Before operational use: pin instruction bulletin 60 and the qualifying patient rate; independent review
State authority research source 1 · State authority research source 2
prescription drug human
Research observation — independent review required
Medicines for human beings sold on a doctor's prescription are exempt, while over-the-counter drugs without a prescription remain taxable even on a physician's recommendation.
- Identity or conditions: intended user: human; prescription status: prescription
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: medicines for human beings sold on a doctors prescription exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: human medicine identity and prescription sale or refill
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: prescription sale evidence resolver required
- Before operational use: pin exemption effective history; independent review
durable medical equipment
Research observation — independent review required
Beginning January 1, 2026 sales of durable medical equipment or breast pumps for home use are exempt, with durable medical equipment and mobility-enhancing equipment defined as mutually exclusive categories.
- Identity or conditions: qualifying use: home use
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: durable medical equipment and breast pumps for home use exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: dme definition facts and home use
- Effective start: 2026-01-01
- Effective-window status: exemption effective 2026 01 01 prior taxable windows required
- Runtime boundary: home use and dme definition resolver required
- Before operational use: pin pre 2026 taxable windows; encode statutory DME definition; independent review
mobility equipment
Research observation — independent review required
Beginning January 1, 2026 sales of mobility-enhancing equipment for home use or use in a motor vehicle are exempt.
- Identity or conditions: qualifying use: home use or use in a motor vehicle
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: mobility enhancing equipment for home or motor vehicle use exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: mobility equipment definition facts and qualifying use
- Effective start: 2026-01-01
- Effective-window status: exemption effective 2026 01 01 prior taxable windows required
- Runtime boundary: qualifying use resolver required
- Before operational use: pin pre 2026 taxable windows; encode statutory mobility-enhancing definition; independent review
prosthetic device
Research observation — independent review required
Prosthetic and orthotic devices sold by means of an order are exempt, while mouth guards and cleaning solutions and supplies for contact lenses and eyeglasses are outside the exemption.
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: prosthetic and orthotic devices sold by order exempt excluding mouth guards and lens supplies
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: device identity and order or prescription facts
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: covered device boundary resolver required
- Before operational use: pin exemption effective history; encode covered versus excluded device boundary; independent review
telecommunications
Research observation — independent review required
Through December 31, 2025 telecommunications services were subject to the Service Provider Tax, a seller-liability regime distinct from sales tax, which must not be flattened into a buyer sales tax rate.
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: telecommunications under repealed service provider tax a seller liability regime through 2025 12 31
- Local interaction: unresolved
- Sourcing: unresolved
- Evidence required: service period and spt regime facts
- Effective end: 2025-12-31
- Effective-window status: spt window ends 2025 12 31
- Runtime boundary: seller liability spt must not be served as buyer sales tax
- Before operational use: pin SPT rate and base history for audit-period support; independent review
State authority research source 1 · State authority research source 2
telecommunications
Research observation — independent review required
Effective January 1, 2026 telecommunications services, ancillary services, cable and satellite television or radio services, and telecommunications equipment installation, maintenance, or repair are subject to sales tax at five and one half percent.
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 5.5%
- Taxable base: telecommunications ancillary cable satellite and related installation taxed as sales tax services
- Local interaction: no local rate
- Sourcing: special
- Evidence required: service type and sourcing facts
- Effective start: 2026-01-01
- Effective-window status: sales tax window begins 2026 01 01
- Runtime boundary: former spt service type and sourcing resolver required
- Before operational use: encode relocated definitions and sourcing provisions; independent review
State authority research source 1 · State authority research source 2
service
Research observation — independent review required
Fabrication services move from the repealed Service Provider Tax to the sales tax at five and one half percent effective January 1, 2026.
- Identity or conditions: subtype: fabrication services
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 5.5%
- Taxable base: fabrication services taxed under sales tax after spt repeal
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: fabrication service identity
- Effective start: 2026-01-01
- Effective-window status: sales tax window begins 2026 01 01 spt window before
- Runtime boundary: fabrication definition resolver required
- Before operational use: pin pre 2026 SPT treatment for audit support; independent review
State authority research source 1 · State authority research source 2
digital audio visual
Research observation — independent review required
Effective January 1, 2026 digital audiovisual services, defined as electronic transfer of audiovisual works with less than permanent use including subscriptions, are taxable at five and one half percent.
- Identity or conditions: use term: temporary
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 5.5%
- Taxable base: electronic transfer of digital audiovisual works with less than permanent use taxed as service
- Local interaction: no local rate
- Sourcing: special
- Evidence required: electronic transfer use term and subscription facts
- Effective start: 2026-01-01
- Effective-window status: taxable service window begins 2026 01 01 prior treatment required
- Runtime boundary: permanent versus conditional use boundary resolver required
- Before operational use: pin pre 2026 treatment of streamed audiovisual content; independent review
digital audio
Research observation — independent review required
Effective January 1, 2026 digital audio services, covering works fixed from musical, spoken, or other sounds including ringtones transferred with less than permanent use, are taxable at five and one half percent.
- Identity or conditions: use term: temporary
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 5.5%
- Taxable base: electronic transfer of digital audio works including ringtones with less than permanent use taxed as service
- Local interaction: no local rate
- Sourcing: special
- Evidence required: electronic transfer use term and subscription facts
- Effective start: 2026-01-01
- Effective-window status: taxable service window begins 2026 01 01 prior treatment required
- Runtime boundary: permanent versus conditional use boundary resolver required
- Before operational use: pin pre 2026 treatment of streamed audio content; independent review
digital book
Research observation — independent review required
Products transferred electronically are within Maine's sales tax base at the general rate, covering permanently transferred digital goods.
- Identity or conditions: transfer method: electronic; use term: permanent
- Treatment: included in base
- Rate application: general rate lookup
- Rate class: ordinary
- State rate: 5.5%
- Taxable base: products transferred electronically taxed as tangible personal property
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: electronic transfer and permanent use facts
- Effective-window status: current treatment verified start not pinned
- Runtime boundary: products transferred electronically definition resolver required
- Before operational use: pin products-transferred-electronically definition and history; independent review
saas
Research observation — independent review required
The pinned authorities enumerate taxable services and products transferred electronically but do not expressly resolve remotely accessed software, so SaaS treatment remains unresolved rather than inferred.
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: remotely accessed software not addressed as a taxable service in pinned authority
- Local interaction: unresolved
- Sourcing: unresolved
- Evidence required: hosting model and transfer facts
- Effective-window status: no express authority pinned
- Runtime boundary: express authority for remotely accessed software required
- Before operational use: obtain express authority for remotely accessed software; independent review
utilities energy
Research observation — independent review required
Sales and delivery of electricity are taxable, subject to residential exemptions including the first 750 kilowatt hours per month, off-peak thermal storage use, and assistance-program enrollment.
- Identity or conditions: subtype: electricity general sale
- Treatment: included in base
- Rate application: special rate required
- Rate class: special
- State rate: 5.5%
- Taxable base: sales transmission and distribution of electricity taxable subject to residential exemptions
- Local interaction: no local rate
- Sourcing: special
- Evidence required: utility type customer class and monthly usage
- Effective-window status: current treatment verified exemption matrix required
- Runtime boundary: residential 750 kwh thermal storage and assistance program exemption resolver required
- Before operational use: pin rate and exemption effective histories; encode metering and per-unit tariff boundaries; independent review
utilities energy
Research observation — independent review required
The sale and delivery of the first 750 kilowatt hours per month of residential electricity is exempt, with per-unit tariff and shared-meter allocation rules.
- Identity or conditions: purchaser use: residential; subtype: first 750 kwh per month of residential electricity
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: first 750 kwh per month of residential electricity exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: residential service and monthly kwh usage
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: quantity threshold and per meter allocation resolver required
- Before operational use: encode quantity threshold and meter allocation rules; independent review
utilities energy
Research observation — independent review required
Sales of gas for residential cooking and heating are exempt, while uses such as heating a residential outdoor pool or detached garage do not qualify.
- Identity or conditions: purchaser use: residential; subtype: gas for cooking or heating in human habitation
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: gas bought for residential cooking or heating exempt with enumerated nonqualifying uses
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: residential use and service location facts
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: qualifying versus nonqualifying residential gas use resolver required
- Before operational use: encode nonqualifying use list; independent review
utilities energy
Research observation — independent review required
Sales of fuels such as coal, oil, and wood are exempt when purchased for cooking and heating in buildings designed and used for human habitation, with container-size and receipt-location boundaries for kerosene, heating oil, and wood products.
- Identity or conditions: purchaser use: residential; subtype: coal oil wood and other nongas fuels for cooking or heating
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: fuels other than gas and electricity for cooking and heating in buildings for human habitation exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: fuel type use and building habitation facts
- Effective-window status: current exemption verified container and receipt rules required
- Runtime boundary: container size and receipt location boundary resolver required
- Before operational use: encode container-size and receipt-location boundaries; independent review
manufacturing input
Research observation — independent review required
Certain depreciable machinery and equipment and repair parts used directly and primarily in the production of tangible personal property are exempt, along with research and development and other enumerated equipment categories.
- Identity or conditions: qualifying use: production machinery used directly and primarily
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: qualifying production machinery equipment and repair parts exempt
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: machinery identity and direct primary production use
- Effective-window status: current exemption verified start not pinned
- Runtime boundary: direct and primary use boundary resolver required
- Before operational use: pin exemption effective history; encode direct-and-primary-use boundary; independent review
resale
Research observation — independent review required
Purchases for resale are excluded from tax when supported by a valid Maine resale certificate obtained through the Maine Tax Portal.
- Identity or conditions: required certificate: maine resale certificate
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: purchases for resale excluded with valid resale certificate
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: resale purpose and certificate validity
- Effective-window status: current exclusion verified start not pinned
- Runtime boundary: certificate validity evidence resolver required
- Before operational use: pin certificate validity rules; independent review
shipping
Research observation — independent review required
Shipping charges are excluded from the taxable sale price when the shipment goes directly to the purchaser, travels by common or contract carrier or U.S. mail, and the cost is separately stated.
- Identity or conditions: subtype: separate delivery common carrier or us mail
- Treatment: excluded from base
- Rate application: no rate
- Rate class: no rate
- State rate: 0%
- Local rate: 0%
- Taxable base: shipping excluded when direct to purchaser by common carrier or us mail and separately stated
- Local interaction: no local rate
- Sourcing: standard situs
- Evidence required: delivery method destination and separate statement facts
- Effective-window status: current exclusion verified start not pinned
- Runtime boundary: three condition shipping exclusion resolver required
- Before operational use: encode all three exclusion conditions; independent review
professional service
Research observation — independent review required
Maine taxes enumerated services and, from 2026, former Service Provider Tax services; generic professional services are not enumerated, and a nontaxable disposition is withheld pending complete enumeration review rather than inferred.
- Treatment: unresolved
- Rate application: special rate required
- Rate class: unresolved
- Taxable base: only enumerated services taxable generic professional services not converted to a taxable result
- Local interaction: unresolved
- Sourcing: unresolved
- Evidence required: service identity against enumerated taxable service list
- Effective-window status: enumerated service list verified generic disposition withheld
- Runtime boundary: enumerated service matrix resolver required
- Before operational use: complete enumerated service boundary review; independent review
Returns and filing workflows
The principal repository-tracked return is ST-7. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
- Tracked form version: ST-7 Revised 01/2026
- Paper filing posture: taxpayer specific
- Account data required: state tax account number, filing frequency
Repository-verified workflow outputs
- Worksheet for portal entry
Marketplace-facilitated sales
Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.
Tracked reporting location: ST-7 Line 2a Exempt Sales
Registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately.
Exemption documentation
The repository tracks Maine Resale Certificate (MRS-issued). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population.
How Prophit supports the work
Prophit currently structures Maine transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.
- Research coverage — Inventory tracked: 35 treatment records across 26 product families
- Jurisdiction logic — Evidence-gated: State, local, sourcing, and special-regime facts require current situs evidence
- Workflow output — Available: Worksheet for portal entry
- Direct transmission — Authority-gated: Not represented by this public guide as authorized or available
Product availability varies by jurisdiction and customer configuration. Workflow support does not establish registration, filing authority, credentials, agency acceptance, or tax advice.
Official and reviewed sources
Rules change. Confirm the current source and effective period before acting.