Maine Sales Tax on Software and Digital Products Maine: Sales Tax Handbook

Maine:

Are Software and Digital Products 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 software and digital products in Maine, including canned software - delivered on tangible media, canned software - downloaded, custom software - delivered on tangible media, custom software - downloaded, customization of canned software and digital products. To learn more, see a full list of taxable and tax-exempt items in Maine.


Canned Software - Delivered on Tangible Media
TAXABLE
Sales of canned software - delivered on tangible media are subject to sales tax in Maine.

Canned Software - Downloaded
TAXABLE
Sales of canned software - downloaded are subject to sales tax in Maine.

Custom Software - Delivered on Tangible Media
EXEMPT
Sales of custom software - delivered on tangible media are exempt from the sales tax in Maine.

Custom Software - Downloaded
EXEMPT
Sales of custom software - downloaded are exempt from the sales tax in Maine.

Customization of Canned Software
TAXABLE
In the state of Maine, any separately stated charges which were designated for any modifications to canned software prepared only for a particular customer is considered to be exempt only to the specific extent of modification.

Digital Products
TAXABLE
Sales of digital products are subject to sales tax in Maine.



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Source: http://www.salestaxhandbook.com/maine/sales-tax-taxability/software-and-digital-products