Maine Sales Tax on Optional Maintenance Contracts Maine: Sales Tax Handbook

Maine:

Are Optional Maintenance Contracts 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 optional maintenance contracts in Maine, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in Maine.


General Optional Maintenance Contracts
EXEMPT
In the state of Maine, the charge must be separately stated.

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts
TAXABLE
Sales of parts purchased for use in performing service under optional maintenance contracts are subject to sales tax in Maine.



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