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| 1 | --- |
| 2 | name: me-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 | jurisdiction: US-ME |
| 6 | validation_status: ai-drafted-q3 |
| 7 | --- |
| 8 | |
| 9 | # Maine Sales and Use Tax Skill v2.0 |
| 10 | |
| 11 | ## Section 1 -- Quick reference |
| 12 | |
| 13 | | Field | Value | |
| 14 | |---|---| |
| 15 | | Jurisdiction | Maine | |
| 16 | | State rate | 5.50% (general); 8.00% (short-term auto rental); 9.00% (lodging/prepared food) | |
| 17 | | Local taxes | None | |
| 18 | | Sourcing | Destination-based | |
| 19 | | Economic nexus | $100,000 OR 200 transactions | |
| 20 | | Tax authority | Maine Revenue Services (MRS) | |
| 21 | | Portal | https://www.maine.gov/revenue | |
| 22 | | SST member | No | |
| 23 | | Skill version | 2.0 | |
| 24 | |
| 25 | ## Section 3 -- Transaction pattern library |
| 26 | |
| 27 | | Pattern | Taxable? | Notes | |
| 28 | |---|---|---| |
| 29 | | General TPP | TAXABLE 5.50% | | |
| 30 | | Clothing | TAXABLE | No exemption | |
| 31 | | Grocery food | EXEMPT | | |
| 32 | | Prepared food | TAXABLE 9.00% | Higher rate | |
| 33 | | Lodging | TAXABLE 9.00% | Higher rate | |
| 34 | | Short-term auto rental | TAXABLE 8.00% | | |
| 35 | | SaaS | NOT TAXABLE | Maine does not tax SaaS | |
| 36 | | Canned software (download) | TAXABLE | | |
| 37 | | Professional services | NOT TAXABLE | | |
| 38 | | Manufacturing equipment | EXEMPT | | |
| 39 | | Prescription drugs | EXEMPT | | |
| 40 | | Resale | EXEMPT | | |
| 41 | |
| 42 | ## Section 10 -- Prohibitions |
| 43 | |
| 44 | - NEVER use the 5.50% rate for prepared food or lodging -- they have higher rates (9%). |
| 45 | - NEVER forget the 8% short-term auto rental rate. |
| 46 | - NEVER compute any number. |
| 47 | |
| 48 | ## Disclaimer |
| 49 | |
| 50 | Informational only. Review by qualified professional required before filing. |
| 51 | |
| 52 | |
| 53 | --- |
| 54 | |
| 55 | ## Disclaimer |
| 56 | |
| 57 | 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. |
| 58 | |
| 59 | The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes. |
| 60 |
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Quality
Q3: AI-drafted
AI-generated with structure and citations. Not independently verified.
Needs deep research against tax authority websites to reach Q2.
Accountant Review
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.
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