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17. What is use tax?

Use Tax is a substitute for sales tax. All states which have a sales tax also impose a use tax. The use tax rate is the same as the sales tax rate. Use tax applies when sales tax has not been charged by the vendor. Common examples are items purchased from outside the State of Maine or over the internet.

For more information on use tax or to download a form to report an individual use tax liability, go to the following link on our Use Tax Page:
http://www.maine.gov/revenue/salesuse/usetax/usetax.html

Businesses can report use tax liabilities directly on their sales tax return. If your business is not required to be registered to collect sales tax, you can register for a use tax only account. See How do I register to get a tax number? for details about opening a use tax account.

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