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Maine Sales Tax Guide

Statewide sales and use tax with no general local sales-tax layer

Statewide general taxYes
Marketplace postureConservative review required
Exemption formState-specific review

Need to calculate tax on actual sales?

Choose the calculation engine or the compliance workflow. Inspect the public examples, then bring five cases from your business.

Explain the amounts on your return.

Trace a generated sample return to its source rows. See how seller sales, marketplace activity and unresolved responsibility are separated.

Trace the sample return →

Synthetic Virginia package demonstration. Review, authorization and state acceptance remain separate steps.

Evaluate sales tax compliance →

See task rates and subscription prices. Public evidence is open to inspect; we confirm scope and commercial terms before a private evaluation.

01

How Maine's 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.

02

The headline rate is only the beginning

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.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

03

Rules that can change the answer

Product identity should be established before a rate is selected. In Maine, examples that deserve their own rule path include:

  • prepared food differs from grocery staples
  • lodging and rentals use special rates
  • services are taxable only where Maine law includes them

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

04

Beyond three headline examples

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.

35treatment records
26product families
utilities energyrentalalcoholcannabislodgingtelecommunications
Explore all 35 Maine research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

35 of 35 records shown

general tangible personal propertyordinary

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

State authority research source

rentalspecial

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 1State authority research source 2

groceryno rate

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

State authority research source

candyordinary

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

State authority research source

dietary supplementordinary

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

State authority research source

bottled waterordinary

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

State authority research source

prepared foodspecial

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

State authority research source

alcoholspecial

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

State authority research source

alcoholordinary

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

State authority research source

lodgingspecial

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 1State authority research source 2

lodgingno rate

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

State authority research source

rentalspecial

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

State authority research source

rentalspecial

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

State authority research source

vehicleunresolved

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

State authority research source

cannabisspecial

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 1State authority research source 2

cannabisunresolved

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 1State authority research source 2

prescription drug humanno rate

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

State authority research source

durable medical equipmentno rate

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

State authority research source

mobility equipmentno rate

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

State authority research source

prosthetic deviceno rate

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

State authority research source

telecommunicationsunresolved

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 1State authority research source 2

telecommunicationsspecial

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 1State authority research source 2

servicespecial

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 1State authority research source 2

digital audio visualspecial

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

State authority research source

digital audiospecial

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

State authority research source

digital bookordinary

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

State authority research source

saasunresolved

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

State authority research source

utilities energyspecial

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

State authority research source

utilities energyno rate

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

State authority research source

utilities energyno rate

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

State authority research source

utilities energyno rate

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

State authority research source

manufacturing inputno rate

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

State authority research source

resaleno rate

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

State authority research source

shippingno rate

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

State authority research source

professional serviceunresolved

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

State authority research source

05

Working with ST-7

The principal repository-tracked return is ST-7. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How to file Maine sales tax: 2026 due dates, frequencies, and forms →

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
06

Collected by a marketplace does not mean invisible

Marketplace reporting is handled conservatively; the applicable current rule and account posture must be established before a seller return is changed.

Tracked reporting locationST-7 Line 2a Exempt Sales

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

07

Maine Resale Certificate (MRS-issued)

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.

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

08

State-specific knowledge, carried into the workflow

Prophit currently structures Maine transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked35 treatment records across 26 product families
Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence
Workflow outputAvailableWorksheet for portal entry
Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

09

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of October 26, 2026

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