Sales, Use and Service Provider Tax

The following services are subject to the Service Provider Tax in Maine

  • Ancillary Services
  • Rental of Video Media and Video Equipment
  • Rental of Furniture, Audio Media and Equipment pursuant to a Rental-Purchase Agreement
  • Telecommunications Services
  • Installation, Maintenance or Repair of Telecommunications Equipment
  • Extended Cable and Satellite Television Services
  • Fabrication Services (See Instructional Bulletin 46)
  • Community Support Services - Mental Health Diagnoses(Licensed by DHHS)
  • Community Support Services - Intellectual Disabilities or Autism(Contracted with DHHS)
  • Home Support Services (W125 Contract with DHHS)
  • Private Non-Medical Institution Services (Licensed by DHHS)