Maine Revenue Services Updates Guidance for Living Quarters Rentals

March 17, 2026, 2:16 PM UTC

The Maine Revenue Services published the updated rental of living quarters instructional bulletin. The bulletin provides guidance on sales and use tax obligations for rental of living quarters, including hotels, rooming houses, tourist camps, and casual rentals. The bulletin establishes mandatory registration requirements for all persons engaged in rental of living quarters, sets the tax rate at 9 percent for rental of living quarters, and outlines exemptions for rentals less than 15 days per year and continuous occupancy of 28 days or more under specific conditions. [Me. Revenue Servs., Instructional Bulletin No. 32, 03/11/26]

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