Skip Maine state header navigation

Agencies | Online Services | Help

Skip First Level Navigation | Skip All Navigation

Maine.gov > PFR Home > Professional Licensing > List of Professions > Real Estate Professionals > Notice Regarding Rental Properties

Real Estate Commission - Notice Regarding Sales Tax on Rental Properties

Law Change Effective July 1, 2005

Casual Rentals of Living Quarters in the State of Maine subject to 7% Sales Tax

All rental of living quarters will be subject to Maine state sales tax of 7% effective July 1, 2005. This includes rentals of homes, vacation homes, cottages, condominiums and camps that are offered for rent to transient guests. Anyone so renting such living quarters must register with Maine Revenue Services to obtain a sales tax account; then charge, collect and remit this tax to the State. Previous to this change in law, these rentals were regarded as "casual rentals" and not subject to the Maine sales tax if the person only rented one property. Rental properties handled by rental agencies or real estate agencies have always been subject to the 7% tax.

http://www.maine.gov/revenue/salesuse/Casualrentals.pdf

 

Last Updated: February 5, 2010

About This Board

Events

contact us

  • Real Estate Commission
  • 35 State House Station
  • Augusta ME 04333-0035
  • phone: (207) 624-8515
  • fax: (207) 624-8637
  • TTY: (888) 577-6690
  • Program Staff