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 (for catering and alcohol) and (2) lodging tax. To quote a Maine.gov source:
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 these service costs (not the venue rental price).
Let’s do an example for catering: the typical food cost per guest range is $60–$120 (depending on how premium the menu offerings), so let’s say $60 x 100 guests = $6,000. So the sales tax of 8% = about $480. We do not include gratuity in our tax calcs, to save you money!
There is no Maine sales tax on venue rentals as of 2023.