Service Provider Tax

The service provider rate increased from 5% to 6% effective January 1, 2016. 


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

Ancillary Services
Community Support Services - Mental Health Diagnoses(Licensed by DHHS)
Community Support Services - Intellectual Disabilities or Autism(Contracted with DHHS)
Extended Cable and Satellite Television Services
Fabrication Services (See Instructional Bulletin 46)
Home Support Services (W125 Contract with DHHS)
Private Non-Medical Institution Services (Licensed by DHHS)
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