maine-sales-tax.md49 lines1.5 KB
v20State
| 1 | --- |
| 2 | name: maine-sales-tax |
| 3 | description: Use this skill whenever asked about Maine sales and use tax. Trigger on phrases like "Maine sales tax", "ME sales tax", "MRS", "36 M.R.S. §1811". ALWAYS load us-sales-tax first. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Maine Sales and Use Tax Skill v2.0 |
| 8 | |
| 9 | ## Section 1 -- Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Jurisdiction | Maine | |
| 14 | | State rate | 5.50% (general); 8.00% (short-term auto rental); 9.00% (lodging/prepared food) | |
| 15 | | Local taxes | None | |
| 16 | | Sourcing | Destination-based | |
| 17 | | Economic nexus | $100,000 OR 200 transactions | |
| 18 | | Tax authority | Maine Revenue Services (MRS) | |
| 19 | | Portal | https://www.maine.gov/revenue | |
| 20 | | SST member | No | |
| 21 | | Skill version | 2.0 | |
| 22 | |
| 23 | ## Section 3 -- Transaction pattern library |
| 24 | |
| 25 | | Pattern | Taxable? | Notes | |
| 26 | |---|---|---| |
| 27 | | General TPP | TAXABLE 5.50% | | |
| 28 | | Clothing | TAXABLE | No exemption | |
| 29 | | Grocery food | EXEMPT | | |
| 30 | | Prepared food | TAXABLE 9.00% | Higher rate | |
| 31 | | Lodging | TAXABLE 9.00% | Higher rate | |
| 32 | | Short-term auto rental | TAXABLE 8.00% | | |
| 33 | | SaaS | NOT TAXABLE | Maine does not tax SaaS | |
| 34 | | Canned software (download) | TAXABLE | | |
| 35 | | Professional services | NOT TAXABLE | | |
| 36 | | Manufacturing equipment | EXEMPT | | |
| 37 | | Prescription drugs | EXEMPT | | |
| 38 | | Resale | EXEMPT | | |
| 39 | |
| 40 | ## Section 10 -- Prohibitions |
| 41 | |
| 42 | - NEVER use the 5.50% rate for prepared food or lodging -- they have higher rates (9%). |
| 43 | - NEVER forget the 8% short-term auto rental rate. |
| 44 | - NEVER compute any number. |
| 45 | |
| 46 | ## Disclaimer |
| 47 | |
| 48 | Informational only. Review by qualified professional required before filing. |
| 49 |
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Use this skill whenever asked about Maine sales and use tax. Trigger on phrases like "Maine sales tax", "ME sales tax", "MRS", "36 M.R.S. §1811". ALWAYS load us-sales-tax first.
US-MAty-2025