Maine Sales Tax on Manufacturing and Machinery Maine: Sales Tax Handbook


Are Manufacturing and Machinery subject to sales tax?

While Maine's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in Maine, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Maine.

In the state of Maine, the exemption is made available for certain activities.

Raw Materials
Sales of raw materials are exempt from the sales tax in Maine.

Utilities & Fuel
In the state of Maine, 95% of the sale price of fuel and electricity which is utilized in the manufacturing facility is considered to be exempt.

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