Maine sales tax codes and rates
Maine's state sales tax rate is 5.5%; county and city rates come on top and are not included. A Nefin company that sells into Maine gets 4 sales codes, each named after the line of the ST-7 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under ME-17, and Nefin works out the use tax due.
Maine codes from the ST-7
Each code is “ME-” plus the line it fills on the ST-7. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| ME-6 | ME sales subject to 5.5% (ST-7 Line 6) | 5.5% |
| ME-5 | ME prepared food & liquor 8% (ST-7 Line 5) | 8% |
| ME-12 | ME rentals of lodging 9% (ST-7 Line 12) | 9% |
| ME-2a | ME exempt sales: resale, wholesale, exempt (ST-7 Line 2a) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| ME-17 | ME other taxable purchases, use tax (ST-7 Line 17) | 0% |
Maine in the tax books
Nefin’s sales tax book has one row per invoice and one column per ST-7 line; these are the Maine columns and the totals worked out from them.
Sales Tax Book
Maine - ST-7
- [ME-6]Sales subject to 5.5% tax (Line 6)
- [ME-5]Prepared food & liquor 8% (Line 5)
- [ME-12]Rentals of lodging 9% (Line 12)
- [ME-2a]Exempt sales (Line 2a)
Totals Nefin calculates
- [ME-1] Gross sales (Line 1)Sum of the net amounts in [ME-6] + [ME-5] + [ME-12] + [ME-2a]
- [ME-15] Total taxable sales (Line 15, must equal Line 4)Sum of the net amounts in [ME-6] + [ME-5] + [ME-12]
- [ME-6A] Tax 5.5% (Line 6A)Net amount × 5.5%, from [ME-6]
- [ME-5A] Tax 8% on prepared food & liquor (Line 5A)Net amount × 8%, from [ME-5]
- [ME-12A] Tax 9% on lodging (Line 12A)Net amount × 9%, from [ME-12]
- [ME-15A] Total sales tax (Line 15A, Lines 5A + 6A + 12A)Total of [ME-5A] + [ME-6A] + [ME-12A]
Use Tax Book
Maine - ST-7
- [ME-17]Other taxable purchases (Line 17)
Totals Nefin calculates
- [ME-17A] Use tax 5.5% (Line 17A)Net amount × 5.5%, from [ME-17]
Frequently asked questions
What is the Maine sales tax rate?
The state rate is 5.5%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Maine sales tax codes does Nefin set up?
4 sales codes from the ST-7, for example ME-6 (ME sales subject to 5.5% (ST-7 Line 6)), ME-5 (ME prepared food & liquor 8% (ST-7 Line 5)), ME-12 (ME rentals of lodging 9% (ST-7 Line 12)).
How does Nefin handle Maine use tax?
Book a purchase on which the vendor charged no Maine tax under ME-17 (ME other taxable purchases, use tax (ST-7 Line 17)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 5.5%.
Are these Maine codes official?
They are a starting point. Each code follows a line of the ST-7, but check them against your return before you file, and edit them in Settings, VAT rates.