Maine Contractor Sales Tax 2026

Maine sales tax rate for contractors

• Combined rate: 5.5% (no local addition)
• Construction labor taxable: NO - real property labor is exempt
• Tax authority: Maine Revenue Services

How Maine treats contractor labor

Real property labor exempt. Service Provider Tax (5.5%) applies to specific listed services.

Maine-specific rules

Single statewide tax rate (no local addition). 120 days then file suit immediately - Maine timelines are short.

Maine mechanics lien rights

Beyond sales tax, Maine contractor billing must respect the mechanics lien deadline of 120 days from last work. Preliminary notice: Subs must give 90-day notice from last work.

Maine contractor licensing

Maine does not require state-level GC license; trades (plumbing, electrical) require state license. Board: https://www.maine.gov/pfr/professionallicensing.

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Maine contractor resources by trade

• Maine HVAC Cost
• Maine Plumbing Cost
• Maine Electrical Cost
• Maine Roofing Cost
• Maine Painting Cost
• Maine Concrete Cost