Maine sales tax for contractors

State sales tax rate

5.5% general; 8% prepared food/on-premises alcohol; 9% some lodging; 10% short-term auto rental; 14% adult-use cannabis. Service Provider Tax repealed eff. 1/1/2026, those services now under 5.5% sales tax. No further change shown

Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/Business%20Guide%20for%20December%202025%20FINAL.pdf. Last verified 2026-11-02.

How contractors are taxed

contractor is the consumer of materials; pays tax on materials, charges none on lump-sum; T&M without tax charged is same; if registered retailer bills time+materials+tax, buys with resale cert and collects tax

Source: https://www.maine.gov/REVENUE/salesuse/IB04ContractorsandSubcontractors11042019.pdf. Last verified 2026-11-02.

Filing and due dates

avg liability $600+/mo = monthly; $100 to <$600 quarterly; <$100/mo and >$50/yr semiannual; $50/yr or less annual; due 15th of following month; Maine Tax Portal (revenue.maine.gov); specific return form number not named

Source: https://www.maine.gov/revenue/faq/sales-use-service-provider-tax. Last verified 2026-11-02.

What this page does not cover

Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.

How BossHours helps

BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.