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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Maine, use tax is imposed on the storage, use, or other consumption of tangible personal property in the state when Maine sales tax has not been paid. This typically applies to items purchased out of state, including those bought online or through mail-order catalogs, where the seller does not collect Maine sales tax. The use tax rate in Maine is the same as the state's sales tax rate, which is currently 5.5%. Taxpayers are required to report and pay use tax on their Maine individual income tax return or through a separate use tax return if they do not have a requirement to file an income tax return. The purpose of the use tax is to protect in-state retailers by ensuring that purchases made out-of-state do not have a competitive advantage due to the lack of sales tax, and to ensure that Maine receives the necessary revenue to fund state services.

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Taxes

use tax

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Maine State Code

Maine State Code

Taxes

use tax

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