# me-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 8.00% | Higher rate |
| Lodging | TAXABLE 9.00% | Higher rate |
| Short-term auto rental | TAXABLE 10.00% |  |
| 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 on using 5.50% for prepared food or lodging** — NEVER use the 5.50% rate for prepared food or lodging -- they have higher rates (9%).  _(Section 10 -- Prohibitions)_
- **Prohibition on forgetting short-term auto rental rate** — NEVER forget the 8% short-term auto rental rate.  _(Section 10 -- Prohibitions)_
- **Prohibition on computing numbers** — NEVER compute any number.  _(Section 10 -- Prohibitions)_

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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