Maine Contractor Sales Tax 2026: Labor, Materials, Rules

Maine sales tax for contractors 2026. Labor taxable? Materials? Real rules from state revenue department.

Maine Contractor Sales Tax 2026

Maine sales tax for contractors 2026. Labor taxable? Materials? Real rules from state revenue department.

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