Maine Sales Tax
If you sell products or services in the state of Maine, it's important to understand your sales tax collection and filing responsibilities.
Maine sales tax is 5.5 percent, and there are no local taxes. In addition to registering for a seller’s permit, you must apply the correct sales tax rate to all of your taxable sales and file timely returns with the state. To avoid penalties, it’s best to follow the sales tax filing due dates that are assigned to you by Maine Revenue Services (MRS). We’ve grouped these due dates by filing frequency below. Note that due dates that fall on weekends or holidays are adjusted to the following business day.
To ensure accuracy, be sure to double-check your return before submitting it. Also, include a check or money order for the amount of sales tax you owe in your submission. This will help ensure that your payment is processed promptly. A tax software solution can help you determine the applicable rate for your products and services. When you file your Maine Sales Tax returns, you should review them carefully to ensure that the information is correct. If you disagree with the audit results, you can file an appeal with the Maine Appeals Office.
Maine Sales Tax Exempt Items
The state of Maine levies a sales tax on certain goods and services. The tax applies to most retail sales, but exemptions exist for items such as grocery staples for home consumption, medicines, agricultural supplies, manufacturing equipment and supplies, returnable containers, and many government/nonprofit purchases. The tax statutes and regulations provide additional details on exemption rules.
Maine Sales Tax Due Dates
Businesses that collect Maine sales tax must file returns and remit the collected tax on time. If they fail to file, they will be subject to penalties and interest. The penalty amount depends on how late the return is filed and how much tax is due. In some cases, the penalty is higher for those who fail to remit their tax payments on time.
Maine Revenue Services (MRS) has extended filing and payment deadlines for counties impacted by severe January storms. These counties include Cumberland, Hancock, Knox, Lincoln, Sagadahoc, Waldo, and York. The new deadline is July 15. For more information, see the MRS website. For further information:
- Maine Revenue Services – Sales, Use & Service Provider Tax: https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates
