Maine contains the following taxes in addition to the individual income tax:
Use Tax is applied to items that are purchased outside of Maine (such as internet sales) for use in state. If the seller did not collect Maine tax, then you must compute the Use tax on your return.
The tax rate for purchases in Maine is 5.5%. If you paid sales or use tax on any purchase to the other state, you may be able to claim a credit the amount against the Maine use tax due on that purchase. See the Maine instructions for the Use Tax Table to determine the amount to enter on your tax return.
Sales Tax on Casual Rentals of Living Quarters
Maine Sales and Use Tax Law imposes tax on rentals of living quarters provided for human use. Tax collected less than $2,000 is reported on your individual income tax return. Tax in excess of $2,000 require your to file a sales/use tax return and report the taxes there. Exemptions do apply. See Maine Revenue Services Bulletin No. 32 for more information.