Maine Sales Tax Registration

In Maine it is called the Retailer Certificate. The Maine Revenue Services issues it.

Who has to register in Maine, how to apply, what it costs, how long it takes, and what you file once you have it.

Maine sales tax registration at a glance

What it is called: Retailer Certificate; Full name: Retailer Certificate (sales and use tax registration). Number issued: Maine sales tax registration number (8 digits, shown on the Retailer and Resale Certificates and the welcome letter (with a separate 3-digit business code)).
Who issues it: Maine Revenue Services; Apply online through Maine Tax Portal (MTP), Register a New Business.
State fee: No state fee; No fee. Application forms are furnished free of charge, and MRS states there is no fee for registration.
Processing time: No firm estimate; Ask MRS for current processing times.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since January 1, 2022.
Filing frequency: Monthly, quarterly, semiannual or annual by average tax liability; Average tax of $600 or more a month: monthly. $100 to $599 a month: quarterly. Under $100 a month but over $50 a year: semiannual. Under $50 a year: annual. MRS reviews liabilities each year and adjusts frequencies (Rule 304). Returns must be filed electronically through the Maine Tax Portal unless a waiver is granted.
State rate: 5.5%; No local sales taxes. Special state rates: 8% prepared food, 9% lodging, 10% short-term auto rental, 14% adult-use cannabis (rates effective 01/01/2026).

How to register in Maine

Where to apply: Apply online with the Maine Revenue Services. Maine Tax Portal (MTP), Register a New Business
What you need: FEIN for any entity other than a sole proprietor; unemployment tax is registered separately with the Maine Department of Labor.
What the application covers: Sales tax, use tax, income tax withholding, recycling assistance fee, prepaid wireless fee and other Sales, Fuel and Special Tax Division taxes.
How long it takes: Ask MRS for current processing times.
What it costs: No fee. Application forms are furnished free of charge, and MRS states there is no fee for registration.
Renewal: Retailer Certificates have no expiration date; they stay valid until the retailer cancels or MRS revokes them. (Resale Certificates, issued separately to retailers with $3,000+ in annual sales, do expire and are reissued.)

After you register

How often you file: Monthly, quarterly, semiannual or annual by average tax liability. Average tax of $600 or more a month: monthly. $100 to $599 a month: quarterly. Under $100 a month but over $50 a year: semiannual. Under $50 a year: annual. MRS reviews liabilities each year and adjusts frequencies (Rule 304). Returns must be filed electronically through the Maine Tax Portal unless a waiver is granted.
Due date: 15th of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 5.5%. No local sales taxes. Special state rates: 8% prepared food, 9% lodging, 10% short-term auto rental, 14% adult-use cannabis (rates effective 01/01/2026).
Late returns: Failure to file on time: the greater of $25 or 10% of the tax due (the greater of $25 or 25% if not filed within 60 days of a formal demand). Failure to pay: 1% of unpaid tax per month, up to 25%, plus interest.

Maine rules in plain English

In Maine, you register with Maine Revenue Services (MRS) for a sales and use tax account. MRS then issues a Retailer Certificate showing your 8-digit registration number. You apply online through the Maine Tax Portal using Register a New Business, or by mailing the paper Registration Application. Registration is free. You need a separate certificate for each place of business, and certificates do not expire. If you expect $3,000 or more in yearly sales, MRS also sends a Resale Certificate so you can buy inventory tax-free. Returns are due on the 15th of the month after each period and must be filed online. MRS sets your frequency by your average tax: monthly at $600 or more a month, quarterly from $100, and semiannual or annual below that. The general rate is 5.5%, with higher rates for prepared food (8%), lodging (9%) and short-term car rentals (10%). There are no local sales taxes. Since January 2026, telecom, cable and streaming services are also taxed at 5.5%. Remote sellers must register once Maine sales pass $100,000 in the current or prior calendar year. The mistake to avoid: selling before you register. Making retail sales without registering is a Class E crime in Maine.

Sources: Maine Revenue Services · Maine Tax Portal (MTP), Register a New Business · Application form (PDF)

More Maine facts

Maine repealed its Service Provider Tax on Jan. 1, 2026. Services formerly under it, such as cable and satellite TV, telecommunications and fabrication, are now taxed under the sales tax at 5.5%, and providers needed a sales and use tax account. Source
From Jan. 1, 2026, digital audiovisual and digital audio services (streaming with less than permanent use) are taxable at 5.5%. Source
MRS issues a separate Resale Certificate only to registered retailers reporting $3,000 or more in annual gross sales; smaller retailers pay tax on purchases for resale and take a credit on their return. Source
A separate Retailer Certificate is needed for each place of business in Maine. Source
The adult-use cannabis sales tax rate is 14% as of Jan. 1, 2026. Source

We register you in Maine

Answer a few questions about your business. We prepare your Maine Retailer Certificate application, file it with MRS, and send you the number. $199 per state. Any state fee is separate.

Start my Maine registration

Maine sales tax registration FAQ

Do I need to register for Maine sales tax?

Every seller of tangible personal property or taxable services with any kind of business location in Maine, salespeople soliciting in Maine, or other substantial physical presence must register, including people who rent living quarters, even casually. Sellers with no physical presence must register after $100,000 in sales in Maine (measurement period: previous or current calendar year).

How long does it take to get a Maine Retailer Certificate?

Ask MRS for current processing times.

What does a Maine Retailer Certificate cost?

No fee. Application forms are furnished free of charge, and MRS states there is no fee for registration. Source: 36 M.R.S. 1754-B; MRS Business Guide to Sales, Use and Service Provider Tax. Our fee to prepare and file the application is $199.

When do I file Maine sales tax returns?

Filing frequency: monthly, quarterly, semiannual or annual by average tax liability. Average tax of $600 or more a month: monthly. $100 to $599 a month: quarterly. Under $100 a month but over $50 a year: semiannual. Under $50 a year: annual. MRS reviews liabilities each year and adjusts frequencies (Rule 304). Returns must be filed electronically through the Maine Tax Portal unless a waiver is granted. Due date: 15th of the month after the period. File a return every period, even with no sales. Source: MRS Business Guide (Returns).

Do I need to register in Maine as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Maine (measurement period: previous or current calendar year). A marketplace facilitator whose gross sales for delivery in Maine exceed $100,000 in the previous or current calendar year must register and collect on facilitated sales; since Oct. 25, 2023 it also collects the recycling assistance fee (MRS Business Guide; 36 M.R.S. 1754-B). Source: 36 M.R.S. 1754-B(1-B)(B), as amended by PL 2021, c. 181 (200-transaction test removed effective Jan. 1, 2022).

What happens if I sell in Maine without a Maine Retailer Certificate?

A person required to register who makes retail sales in Maine without being registered commits a Class E crime. Source: 36 M.R.S. 1754-B(3).

Nearby states

This page summarizes Maine sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Maine Revenue Services or your tax adviser. State rules last checked October 2, 2026.