Service Provider Tax

The following services are subject to the Service Provider Tax in Maine


Ancillary Services
Community Support Services - Mental Health Diagnoses(Licensed by DHHS)
Community Support Services - Intellectual Disabilities or Autism(Contracted with DHHS)
Extended Cable and Satellite Television Services
Fabrication Services (See Instructional Bulletin 46)
Home Support Services (W125 Contract with DHHS)
Private Non-Medical Institution Services (Licensed by DHHS)
Rental of Video Media and Video Equipment
Rental of Furniture, Audio Media and Equipment pursuant to a Rental-Purchase       Agreement
Telecommunications Services
Installation, Maintenance or Repair of Telecommunications Equipment

Click Here to Electronically file your Sales, Use & Service Provider Tax Return

Service Provider Tax Informational Bulletin

Service Provider Tax Return


Service Provider Tax Telefile Information