If you purchased items to be used or consumed in Maine but did not pay sales tax on those items, you must pay Use Tax to Maine. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
The Maine consumer use tax rate is 5.5%. If you are unsure of the exact amount of use tax that you owe to Maine, you may multiply your “Maine Adjusted Gross Income” by .04%.
The use tax rate for “Casual Rentals of Living Quarters” is 9%.
Program Entry
Maine use tax may be entered into the program, by following this path:
- State Section
- Tax
- Use Tax (Sales Tax)
To enter in the casual rentals of living quarters sales/use tax, follow this path:
- State Section
- Tax
- Sales tax on casual rentals of living quarters
Here you will report $2,000 or less, in sales/use tax on casual rentals of living quarters. If your sales tax for casual rentals of living quarters is greater than $2,000, Maine requires that you file a sales/use tax return. You may locate this return, here.