Maine requires short-term rental operators in unorganized territories to register

Short-term rental (STR) owners in Maine’s unorganized territories are required to register with the state, according to a new rule that went into effect January 12, 2026. Owners of STRs, including single-family homes and residential campsites, must register online to notify the Maine Land Use Planning Commission (LUPC) about their properties. They have 180 days from the effective date of the rule to notify the state. Registration doesn’t require paying a fee or obtaining a permit.

The rule defines an STR as “a legally existing dwelling unit, portion of a dwelling unit, or single residential campsite that is rented for a fee or other compensation to a person or group for less than 30 consecutive days.” This doesn’t include properties regulated for other uses, such as commercial hotels or motels, recreational lodging facilities, or home-based businesses. The new rule adds “short-term rental” as a use allowed without a permit in subdistricts where residential dwellings or campsites are allowed by permit or special exception.

Maine’s unorganized territories include 429 nonincorporated townships, from northern Aroostook County to the New Hampshire border. The area, governed by the LUPC, covers more than half of the entire state and includes Baxter State Park as well as coastal islands.

The number of STRs in the area has been growing, along with related complaints. In 2023, the commission asked for public input from property owners and residents before drafting the rule, which also establishes where STRs are allowed. The registration requirement is designed to help the commission collect data on STR activities over time.

STRs in Maine’s unorganized territories are also subject to sales tax laws. Property owners who collect payment from short-term guests are responsible for collecting, filing, and remitting sales tax to Maine tax authorities. 

However, if you have only one rental property and rent it out for fewer than 15 days per year, you’re not required to collect sales tax on those stays. If a real estate agent or other person is engaged in the business of renting or managing rentals of living quarters, the agent must collect and report sales tax on the rental.

STR operators in Maine are legally required to register with Maine Revenue Services. You can register online to receive a Retailer’s Certificate. Once you’ve registered with the tax authorities, you’re ready to start collecting state sales tax, which you’ll add to your guest’s bill when they pay for their stay.

In Maine, all charges that are mandatory for a guest to stay at a rental are taxable. This includes items such as cleaning fees, pet fees, rollaway bed fees, extra person fees, etc. On the other hand, optional extra fees, such as for laundry services, are not subject to sales tax. Fees that are refundable, such as damage deposits, are generally not subject to lodging taxes unless the host keeps the deposit. Cancellation fees are also not subject to tax, as long as the guest cancels on or before the scheduled date of arrival. However, any amount forfeited because the guest does not show up is taxable.

There are situations in which you aren’t required to collect lodging taxes in Maine. For example, a guest who rents for 28 days or more and does not have another primary residence, or is living away from their primary residence in connection with school or work, is exempt from sales tax. In Maine, purchases of accommodations by federal, state, or local government agencies; exempt organizations; or students for school attendance may be exempt from state sales tax.

“Transient rental platforms” such as Airbnb and Vrbo are required to collect sales tax from Maine guests when listings are booked. If taxes aren’t being collected for you, you’re responsible for collecting and remitting them to state tax authorities. 

Avalara MyLodgeTax can help STR hosts automate lodging tax to streamline and simplify lodging tax compliance. For more information on lodging taxes, see our Maine vacation rental tax guide. If you have tax questions related to vacation rental properties, drop us a line and we’ll get back to you with answers.