Frequently Asked Questions

How do I determine if my business needs to collect sales tax?

If you sell most kinds of goods or provide certain kinds of services to a person or company within the state of Maine, you must collect the appropriate amount of sales tax and pay it periodically to the state. A short description of what is taxable can be found in this Maine Revenue Service Sales Tax Introductory Guide. If in doubt, call the Sales Tax division of Maine Revenue at (207) 624-9693.

How do I register to collect sales tax, and how does the payment process work?

If your business buys and sells products in Maine, rents vehicles, sells certain food, or provides lodging, you must collect sales tax. First, apply for a sales tax identification number or “seller’s certificate” from Maine Revenue Services here. Sales tax is charged on most tangible items and fabrication services in Maine, but there are exceptions. You can get an application for tax registration and find out more about which items are taxable at the Maine Revenue Services website. For more detailed help, call them at (207) 287-2336.