Editing Maine (section)

===Taxation===

{{Further|State tax levels in the United States}}

Maine has an [[income tax]] structure containing two brackets, 6.5 and 7.95 percent of personal income.<ref>{{cite web|url=https://maine.gov/revenue/forms/1040/2013/1040RateSched_13RevJan13.pdf|title=Tax forms|website=maine.gov}}</ref> Before July 2013, Maine had four brackets: 2, 4.5, 7, and 8.5 percent.<ref>{{cite web|url=https://maine.gov/revenue/forms/1040/2012/RateSched_12.pdf|title=Tax forms|website=maine.gov}}</ref> Maine's general [[sales tax]] rate is 5.5 percent. The state also levies charges of nine percent on lodging and prepared food and ten percent on short-term auto rentals.<ref>{{cite web|url=http://legislature.maine.gov/statutes/36/title36sec1811.html|title=Title 36, §1811: Sales tax|website=legislature.maine.gov}}</ref> Commercial sellers of blueberries, a Maine staple, must keep records of their transactions and pay the state 1.5 cents per pound ($1.50 per 100 pounds) of the fruit sold each season. All [[Real property|real]] and tangible [[personal property]] located in the state of Maine is taxable unless specifically exempted by statute. The administration of property taxes is handled by the local assessor in incorporated cities and towns, while property taxes in the unorganized territories are handled by the State Tax Assessor.