Are digital audio and video streaming subscriptions taxable in Maine?
Yes, since 2026-01-01. Maine taxes digital audiovisual and digital audio services, including streaming and subscription access, at 5.5%. SaaS is not part of the expansion.
| Short answer | Taxable at 5.5% since 2026-01-01 |
|---|---|
| Effective date | Taxable from 2026-01-01 at 5.5%. |
| Authority | 36 M.R.S. §1752(1-P)-(1-R); P.L. 2025, c. 388, Pt. G; MRS Guidance/Instructional Bulletin 115 |
| Last reviewed | 2026-08-21 |
Why
P.L. 2025, c. 388, Pt. G added digital audiovisual and digital audio services to Maine's sales tax at 36 M.R.S. §1752(1-P)-(1-R), effective 2026-01-01. Maine Revenue Services explains the change in Bulletin 115.
The tax reaches streaming or subscription access with less than permanent use, including access conditioned on continued payment.
Business vs. consumer buyers
AgentTax applies the same answer to business and consumer buyers here. Only a few states change the answer by buyer: Iowa and Washington exempt some business purchases by statute, and Maryland and Ohio split the rate or taxability by use.
Where the line is
- Remote software access stays exempt under MRS Rule 326. AgentTax taxes every Maine subscription unless it is identified as software access, because it cannot tell media from software without that signal.
How AgentTax classifies digital audio and video streaming subscriptions
Subscription or streaming access to digital audio and audiovisual works, without a permanent right to keep them. AgentTax handles media subscriptions as the subscription transaction type.
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Open the calculatorFrequently asked questions
- Did Maine's 2026 change reach SaaS?
- No. The 2026 expansion covers digital audio and audiovisual services. Remote software access stays exempt under MRS Rule 326.
Related
Sources
- 36 M.R.S. §1752(1-P)-(1-R)
- P.L. 2025, c. 388, Pt. G
- MRS Guidance/Instructional Bulletin 115
- Maine Revenue Services General Information Bulletin 115 (Oct. 17, 2025)
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.