About Maine Food & Alcohol Taxes
Many of our wedding couples ask about Maine taxes: there are just two taxes that apply to event venues: (1) prepared food & beverage sales tax (catering, bartending) and (2) lodging tax. To quote an official Maine.gov tax document (PDF):
The tax rate is 8% on sales of prepared food and alcoholic drinks sold in establishments that are licensed for on-premises consumption of liquor. The tax rate is 9% on certain rentals of living quarters.
For the catering and bartending, the 8% prepared food sales tax would be calculated on just the food/beverage service costs (not the entire venue rental price!). Let’s do an example: the typical food cost per plate range is $30–$150 (depending on how fancy the menu offerings), so let’s say $60 x 100 guests = $6,000. So the 8% sales tax = $480.
The rental lodging tax of 9% would only be calculated on the cost of lodging for the two cottages, which, in our 3 wedding packages, has a taxable value of $150 each night. So, for example, for Packages 1 and 2 (one night sleepover), the tax would be ($150 x 2 cottages =$300) x 1 night x 9% = $27.
There is no Maine sales tax on venue rentals as of 2019.