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Sales Tax Reference Guide indexA Advertising Agriculture Air Pollution Control Facility Alcoholism Aquaculture Automobiles Automobiles, rental of B Bedding material C Commercial Fishing Community Wind Power Generator Construction contracts Consumed or Destroyed Continuous residence Coupons D Deliveries Directly Discounts E Electricity Electronic returns and payment Employees of exempt entities Establishments Exempt Organization Certificates Extended cable television service Extended satellite television service F Farmers Federal Employees Fishermen Food items Fuel Fuel and Electricity Fuel oil and coal G Gas H I Ingredients Interstate commerce L Leases
Machinery and equipment Manufacturing Meals Meals and lodging Medical items Mobile Telecommunications Service N Nonresidents, sales to O P Packaging materials Penalties Pine Tree Development Zones
Premiums on Motor Vehicle Oil Changes
Printed items Private Non-Medical Institution Services Production Promotional material Purchases, out-of-State of Maine R Refunds Registration Rentals Reporting Research and Development Retail sale Retailer Retention of records Returned sales Returns S Sale Sale Price Schools Seedlings, tree Services Statute of limitations T Tangible Personal Property Tax Taxable services Trade-ins U Use Tax V Vehicles
Vending machines Veterans W Warranty Water Pollution Control Facility
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