- Maine imposes a 5.5% sales and use tax on tangible personal property, electronically transferred products, and taxable services sold at retail in the state.
- Under MRS Rule 326, prewritten software is generally taxable when sold, rented, leased, or licensed in taxable form, including on tangible media, by “load and leave,” or by electronic transfer if downloadable in Maine or for use in Maine.
- Custom software is excluded from taxable tangible personal property.
- Remotely accessed SaaS/cloud software from out-of-state servers is generally not taxable in Maine when no software is downloadable to the customer’s device.
- If the seller does not collect Maine sales tax on a taxable transaction, the purchaser may owe Maine use tax; Rule 326 applies to lease and rental transactions effective January 1, 2025.
Source: 1stopvat.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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