Use Tax
If you purchased items for use in Maine from retailers who did not collect the Maine sales tax (such as businesses in other states and many mail order and internet sellers), you may owe Main use tax on those items. The tax rate for purchases through September 30, 2013 is 5%. The tax rate for purchase made on or after October 1, 2013 is 5.5% If you paid another state's sales or use tax on any purchase, that amount may be credited against the Maine use tax due on that purchase. If you do not know the exact amount of Maine use tax that you owe, either multiple your Maine adjusted goss income from Line 16 by 0.08% (.0008) or you can refer to the Maine Use Tax Table below.
Maine Adjusted Gross Income At Least Less Than | Use Tax Amount | Maine Adjusted Gross Income At Least Less Than | Use Tax Amount |
$0 $6,000 | $5 | $30,000 $36,000 | $29 |
$6,000 $12,000 | $10 | $36,000 $42,000 | $34 |
$12,000 $18,000 | $14 | $42,000 $48,000 | $38 |
$18,000 $24,000 | $19 | $48,000 $54,000 | $43 |
$24,000 $30,000 | $24 | $54,000 $60,000 | $48 |
$60,000 and up | .08% of Line 16 | ||
1040ME | |||
Note: For items that cost $1,000 or more, you must add the tax on those items to the percentage or table amount. Use Tax on items that cost more than $5,000 must be reported on an individual use tax return by the 15th day of the month following its purchase. For additional information, please contact the Maine Department of Revenue by calling (207) 624-9693.
Sales Tax on Casual Rentals of Living Quarters
If you collected $2,000 or less in sales tax on casual rentals of living quarters, you may report the tax in this area of your Maine return. Enter the tax collected on rentals in 2013 not reported on any sales tax return. The tax rate on casual rentals occurring through September 30, 2013 is 7%. The tax rate on casual rentals occurring on or after October 1, 2013 is 8%. Note: To report sales tax greater than $2,000, you must file a sales/use tax return to report all sales you owe to Maine.