Sales, Use & Service Provider Tax

Popular Information

As announced in recent March Tax Alerts by Maine Revenue Services (MRS), the deadline for Maine sales tax filing and payment is unchanged.  This is because, unlike income tax revenues, sales tax is a “trust fund” tax that is collected by retailers from customers, in trust,for the State.  While MRS recognizes the strain that businesses are experiencing, Maine law prohibits retailers from using collected trust fund taxes for their own purpose.  MRS encourages retailers to still timely file their sales tax returns, although retailers may always request an extension to file.  However, for the reasons stated, any extension to file is not an extension for remitting collected sales tax to the State.

In addition, retailers who cannot compute the actual sales tax to remit may still timely file their return and remit an estimated sales tax based on filing history.  Retailers can then file an amended return at a later date to reconcile the correct tax owed.  If you have any questions, please contact the MRS Sales Tax Division at (207) 624-9693 or sales.tax@maine.gov.  Retailers who want to request a payment plan may also contact the MRS Compliance Division at (207) 624-9595 or compliance.tax@maine.gov.

Sales Tax and Service Provider Tax Certificate Lookup

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)