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Sales Tax Reference Guide

Welcome to the Maine Revenue Services Sales Tax Reference Guide. This guide is intended solely as advice to assist persons in determining, exercising or complying with their legal rights, duties or privileges. It contains general and specific information of interest as well as Maine Revenue Service interpretations and determinations regarding issues commonly faced by businesses. It is not intended to be all inclusive.

At the next page you will be at the top of our alphabetical index by subject. Use your page down or arrow keys to scroll down through the index to the desired topic and click on the topic that you wish to read about. You must use your back button to return to the index.

This is the same reference guide that is available in hard copy at our sales tax seminars, which are held across the state.

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