Maine § 1811. - Sales tax
Full text of Maine Maine Revised Statutes § 1811. — Sales tax, with citation guidance and answers to common questions.
§ 1811.. Sales tax
1. Tax imposed; rates. A tax is imposed on the value of all tangible personal property, products transferred electronically and taxable services sold at retail in this State. Value is measured by the sale price.
A. For sales occurring on or after October 1, 2013 and before January 1, 2016, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is:
(2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28‑A, section 2, subsection 15, in accordance with Title 28‑A, chapter 43;
(3) Eight percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; and
(4) Ten percent on the value of rental for a period of less than one year of:
(b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty. [PL 2019, c. 607, Pt. B, §2 (AMD).]
B. For sales occurring on or after January 1, 2016 and before May 2, 2018, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is:
(2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28‑A, section 2, subsection 15, in accordance with Title 28‑A, chapter 43;
(3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; and
(4) Ten percent on the value of rental for a period of less than one year of:
(b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty. [PL 2019, c. 607, Pt. B, §3 (AMD).]
C. For sales occurring on or after May 2, 2018 and before October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is:
(2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28‑A, section 2, subsection 15, in accordance with Title 28‑A, chapter 43;
(3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp;
(4) Ten percent on the value of rental for a period of less than one year of:
(b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty; and
(5) Ten percent on the value of adult use cannabis and adult use cannabis products beginning on the first day of the calendar month in which adult use cannabis and adult use cannabis products may be sold in the State by a cannabis establishment licensed to conduct retail sales pursuant to Title 28‑B, chapter 1. [PL 2019, c. 607, Pt. B, §4 (AMD); PL 2021, c. 669, §5 (REV).]
D. For sales occurring on or after October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is:
(2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28‑A, section 2, subsection 15, in accordance with Title 28‑A, chapter 43 and liquor sold for on-premises consumption by a licensed brewery, small brewery, tenant brewery, winery, small winery, tenant winery, distillery or small distillery pursuant to Title 28‑A, section 1355‑A, subsection 2, paragraph B;
(3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp;
(4) Ten percent on the value of rental for a period of less than one year of:
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty; and
(5) (TEXT EFFECTIVE UNTIL 1/01/26) Ten percent on the value of adult use cannabis, adult use cannabis products and, if sold by a person to an individual who is not a qualifying patient, cannabis and cannabis products beginning on the first day of the calendar month in which adult use cannabis and adult use cannabis products may be sold in the State by a cannabis establishment licensed to conduct retail sales pursuant to Title 28‑B, chapter 1.
(5) (TEXT EFFECTIVE 1/01/26) Before January 1, 2026, 10% on the value of adult use cannabis, adult use cannabis products and, if sold by a person to an individual who is not a qualifying patient, cannabis and cannabis products beginning on the first day of the calendar month in which adult use cannabis and adult use cannabis products may be sold in the State by a cannabis establishment licensed to conduct retail sales pursuant to Title 28‑B, chapter 1. For sales occurring on or after January 1, 2026, the applicable rate of tax under this subparagraph is 14%. [PL 2025, c. 87, §7 (AMD); PL 2025, c. 388, Pt. F, §1 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).]
2. Public utility sales; tax added to rates. The tax imposed upon the sale and distribution of gas, water or electricity by any public utility, the rates for which sale and distribution are established by the Public Utilities Commission, must be added to the rates so established.
Frequently Asked Questions About Maine § 1811.
What does Maine Revised Statutes § 1811. cover?
Section 1811. ("Sales tax") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 1811.?
A common citation format is "Maine Revised Statutes § 1811." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 1811. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.