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Sales, Use and Service Provider Tax
- Sales Tax Rates and Due Dates
- Sales Tax Forms, Certificates & Affidavits
- Sales, Use, and Service Provider Tax Bulletins, Guidance Documents and Notices
- Exempt Organizations
- Sales Tax and Service Provider Tax Certificate Lookup
- Voluntary Disclosure Agreements
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)