Vacation Rental Tax
What is Maine's Law on Vacation Rental Tax
36 MRS §1811 addresses sales tax, including “rental of living quarters in any hotel, rooming house or tourist or trailer camp.”
Maine Revenue Services website lists Sales and Use Tax Rates & Due Dates by rate type. The agency’s Instructional Bulletin No. 32 provides guidance on taxation of the rental of living quarters and their Business Guide to Sales, Use, and Service Provider Tax publication "provides an overview of the Sales, Use and Service Provider Tax Law."Return to What's Maine's Law on...
1/20/2026 A-Z List
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