3 State Sales and Use Tax Rates
There are only two sales taxes in Maine: a sales tax on purchases of tangible personal property and the “use tax.” Unlike the federal gas tax, the Maine use tax is assessed on the wholesale and retail value of the retail merchandise (including, for example, food).
The use tax applies to:
• Restaurants, except hot food (i.e., fried food) and drinks
• Grocery stores, drug stores, movie theaters, grocery trucks
• Restaurants operating on premises other than retail stores
• Fast-food outlets (other than “mom and pop” eateries)
• Hotels, lodging, or motels
• Stores that display merchandise in conjunction with other sales
• Certain recreational services, such as skiing, tennis, hunting, and shooting ranges
• Offices of hospitals, nursing homes, schools, etc.
A use tax rate is the rate at which the use tax is calculated and charged on sales of tangible personal property. The gross receipts tax (gross receipts) rate on the retail sale of tangible personal property is 3.75 percent, and the minimum sales tax rate on the retail sale of other properties is 0.25 percent. However, the retail sale of certain property exempted from retail sales tax is not subject to Maine use tax, including retail sales from manufacturers, farmers, and home-heating dealers.
4.3.1 The Retail Sales Tax Rate
The retail sales use tax rate is the same percentage amount as the gross receipts tax rate. This percentage applies to each sale, subject to certain exceptions. Certain sales are exempt from Maine use tax, including:
• Sales to a non-resident. Although the retail use tax is calculated based on the total retail sales price of the taxable merchandise, such sales are not subject to the gross receipts tax. For example, food and beverages that are sold to a restaurant, school, government entity, or retailer who is not located in Maine do not constitute retail sales for the purposes of the retail sales tax.
MD AT3-51 2013 free printable template
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Dat.state. md. us 410 767-4991 888 246-5941 within Maryland MRS 1-800-735-2258 TT/VOICE ANNUAL PERSONAL PROPERTY RETURN OF SOLE PROPRIETORSHIPS AND GENERAL PARTNERSHIPS AS OF JANUARY 1 2013 DUE APRIL 15 2013 CHECK IF THIS IS A CHANGE OF MAILING ADDRESS Form AT3-51 Page 1 of 2 Date Received by Department OWNER S NAME TRADING AS NAME AND MAILING ADDRESS DEPARTMENT ID NO. STATE OF MARYLAND DEPARTMENT OF ASSESSMENTS AND TAXATION PERSONAL PROPERTY DIV...
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