In Maine, certain goods and services are exempt from the general sales tax of 5.5%. Exempt goods include groceries for home consumption, prescription medications, certain medical devices, and agricultural supplies. Some clothing is also exempt, along with residential utilities like electricity and water. For services, professional services such as medical, legal, and educational services are generally exempt. These exemptions mean businesses selling these items or offering these services do not need to collect sales tax on their sales, simplifying their tax obligations for these specific categories. However, businesses must carefully verify and document exemptions to ensure compliance and avoid errors during tax collection and reporting. Understanding exemptions allows businesses to price their products and services accurately and manage tax responsibilities effectively.