Maine Sales and Use Tax
How to compute Maine Sales and Use Tax for Massachusetts, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
Key facts — Massachusetts, 2025
| 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 |
Use these rules in your AI
Connect once and your AI follows Maine Sales and Use Tax automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Want a licensed accountant to check your AI-generated return?
Get reviewedAre you a Massachusetts accountant? Sign off these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Massachusetts to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Massachusetts →Depends on
About
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.
Full guide
Maine Sales and Use Tax Skill v2.0
Section 1 -- 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
| 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
- NEVER use the 5.50% rate for prepared food or lodging -- they have higher rates (9%).
- NEVER forget the 8% short-term auto rental rate.
- NEVER compute any number.
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.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
More Massachusetts tax skills
Other Massachusetts computations in the OpenAccountants library.