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01. What is a Service Provider Tax?

November 30, 2012

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 and satellite 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 • ancillary services • private non-medical institution services • community support services for persons with mental health diagnoses • community support services for persons with mental retardation or autism • home support services

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

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