# maine-sales-tax

## Section 1 -- Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Jurisdiction | Maine |
| State rate | 5.50% (general); 8.00% (short-term auto rental); 9.00% (lodging/prepared food) |
| Local taxes | None |
| Sourcing | Destination-based |
| Economic nexus | $100,000 OR 200 transactions |
| Tax authority | Maine Revenue Services (MRS) |
| Portal | https://www.maine.gov/revenue |
| SST member | No |
| Skill version | 2.0 |

## Section 3 -- Transaction pattern library

**Transaction pattern library**

| Pattern | Taxable? | Notes |
| --- | --- | --- |
| General TPP | TAXABLE 5.50% |  |
| Clothing | TAXABLE | No exemption |
| Grocery food | EXEMPT |  |
| Prepared food | TAXABLE 9.00% | Higher rate |
| Lodging | TAXABLE 9.00% | Higher rate |
| Short-term auto rental | TAXABLE 8.00% |  |
| SaaS | NOT TAXABLE | Maine does not tax SaaS |
| Canned software (download) | TAXABLE |  |
| Professional services | NOT TAXABLE |  |
| Manufacturing equipment | EXEMPT |  |
| Prescription drugs | EXEMPT |  |
| Resale | EXEMPT |  |

## Section 10 -- Prohibitions

- **Prohibition: prepared food/lodging rate** — NEVER use the 5.50% rate for prepared food or lodging -- they have higher rates (9%).  _(unsure)_
- **Prohibition: short-term auto rental rate** — NEVER forget the 8% short-term auto rental rate.  _(unsure)_
- **Prohibition: computation** — NEVER compute any number.  _(unsure)_

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

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