Get Maine Sales Tax

Manufacturers and industrial processors with facilities located in Maine, may be eligible for a utility tax exemption. Maine offers an exemption from state sales tax on the purchase of electricity, natural gas, and water used in qualifying production activities.

To qualify for a resale certificate, a retailer must have an active account and report gross sales of $3,000 or more per year. MRS reviews all active sales tax accounts that do not have an active resale certificate each year. Resale certificates are automatically issued to retailers that qualify.

Can I use a blanket resale exemption certificate in Maine? Maine does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.

Lodging rentals Lodging, including hotels, trailer camps, tourist camps, and rooming houses, are taxable at 9 percent. Exemptions to the lodging tax include: Casual rentals for less than 15 days. These include someone who rents out a single room or a single condo unit for less than 15 days in a calendar year.

For a parcel to be eligible for current use taxation under Farm and Open Space Tax Law, the parcel must be at least five contiguous acres and be used for farming, agriculture or horticulture. The parcel must contribute at least $2,000 gross income from farming activities each year.

Homestead Exemption -This program provides a measure of property tax relief for certain individuals that have owned homestead property in Maine for at least 12 months and make the property they occupy on April 1 their permanent residence.

Click on the application number next to the type of organization to download an application form. Return the completed application with all additional requested documentation or information to Maine Revenue Service, P.O. Box 1060, Augusta, ME 04332-1060. For assistance, you may call (207) 624-9693.

You can apply for a Maine Sales Tax Exemption in the Maine Tax Portal by clicking here, navigate to the Business panel, and selecting the Exemptions link. Review the list below to determine if there is an exemption provided for your organization.