Maine Rental / transient occupancy tax

Rental / transient occupancy tax in Maine

Maine taxes the rental of living quarters in hotels, rooming houses and tourist or trailer camps at 9% (the rate in effect for sales on or after October 1, 2019). Statute text: "For sales occurring on or after October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is" (36 M.R.S. § 1811(1)(E)(3)).

Verified Source: 36 M.R.S. § 1811(1)(E)(3) · last checked 2026-10-16