SalesAndUseTax.com

The state of Maine levies a 5% state sales tax rate on the retail sale, lease or rental of most goods; a 7% state sales tax on lodging & prepared food; and a 10% state sales tax on short-term auto rentals. There are no local sales taxes in the state of Maine.

Use tax is due on all purchases brought into the state of Maine, unless specifically exempted. Use tax is due at the same rates as sales tax. Returns are to be filed on or before the 15th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Maine on or before February 15th.