In Maine, shipping charges are taxable if they’re tied to taxable items.
General Rule
Taxable: Shipping is taxable when taxable goods are shipped.
Exempt: If all goods in the shipment are exempt, shipping is exempt as well.
Handling Charges
Handling or combined “shipping & handling” charges are always taxable.
Best Practices for Compliance
Separate delivery charges clearly on invoices.
Review mixed orders — if taxable goods are included, the shipping is taxable.
Example
Shipping taxable electronics for $200 with $25 delivery → $25 is taxable.
Shipping exempt medical items for $200 with $25 delivery → $25 is exempt.
Stay Compliant with Kintsugi
Maine’s rules tie shipping taxability directly to the items being sold. Kintsugi Intelligence ensures the correct treatment is always applied.
⚖️ Important Notice: Sales tax regulations are subject to change without prior notice. For guidance tailored to your business, please consult a qualified tax advisor.