Maine state law: 9% lodging tax on STR stays under 28 days

Per 36 MRS § 1811 (Sales tax), Maine's tax on the rental of living quarters is set at: 'Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp.' The 9% lodging tax applies to short-term rentals of less than 28 consecutive days; stays of 28 days or longer are exempt as residential rentals. Maine has NO statewide municipal-lodging-tax add-on equivalent to the Transient Occupancy Tax of other states. Municipalities may not levy a separate local lodging tax without specific legislative authorization (no general Maine statute grants municipalities lodging-tax authority). Per 36 MRS § 1754-B, marketplace facilitators (Airbnb, Vrbo, Booking.com) must register, collect, and remit Maine sales tax (including the 9% lodging tax) once their Maine gross sales exceed $100,000 in the current or prior calendar year. Hosts selling off-platform or whose own direct sales exceed $100,000 must register directly with Maine Revenue Service and remit the 9% lodging tax themselves. Most Maine STR municipalities also charge a local STR permit/registration fee (Portland charges hundreds of dollars annually depending on tier) - that is a permit fee, not a tax.

Failure to register as a Maine seller and collect/remit the 9% lodging tax is a Class E crime under 36 MRS § 1754-B; continuing to sell after registration revocation is a Class D crime. Maine Revenue Service may also assess tax, penalty, and interest.