Article: 50578
Overview
If you made purchases from out-of-state or online sellers and were not charged Maine sales tax, you may owe use tax. To report this, you must complete the Use Tax and Sales Tax form as part of your 1040ME individual state income tax return.
What Is Use Tax?
Use tax is imposed on taxable goods and services purchased without Maine sales tax, typically from:
- Out-of-state or online retailers
- Mail-order or catalog purchases
- In-person purchases made while traveling in other states
Note: If you did not pay sales tax at the time of purchase and used the item in Maine, you are responsible for reporting and paying use tax directly to the state.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: I’d like to see the forms I’ve filled out or search for a form.
- In the dropdown menu, select Maine.
- Click on the General tab.
- Select Use Tax and Sales Tax to open the screen.
- Enter all applicable information.
- Click Save once complete.
Additional Resources
For complete instructions and income-based tax tables, refer to the official guide: