How to compute ME Sales Tax for Maine, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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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 |
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 | |
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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 |
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 |
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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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Other Maine computations in the OpenAccountants Tax Library.
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