If you rented out living quarters for 15 days or more during the year, you are subject to 9% sales tax on rent collected in 2018 . You must register, collect, and pay the tax. Casual rental is defined as rental of one unit, whether a cottage, trailer camp, condominium, vacation home, camp, etc. for temporary guests. If your total rentals were for fewer than 15 days during the year, you don't need to register or collect sales tax.
You can pay the sales tax from casual rentals on your Maine tax return, instead of filing a sales tax return, if your total sales tax isn't greater than $2,000 and your only sales tax collection responsibility is from casual rentals.
For more information on casual rentals of living quarters, you can see Bulletin 32.