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01. What is a Service Provider Tax?

The Service Provider Tax is not levied on the consumer, but is imposed on the providers of certain identified services provided in Maine. The tax is imposed on the providers of:

• extended cable television services; • fabrication services; • rental of video media and video equipment; • rental of furniture, audio media and audio equipment pursuant to a rental-purchase agreement;
• telecommunications services; • installation, maintenance or repair of telecommunications equipment; • private non-medical institution services; • community support services; • day habilitation services; • personal support services; • residential training services; • extended satellite television services.

The law allows the provider to pass the tax on to the consumer, but only if it is separately stated and identified as a “service provider tax”.

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