Frequently Asked Questions

Do I need a sales tax identification number? How do I get one?

A resale certificate is issued only to taxpayers whose retail business involves goods they purchase and then resell. This certificate allows a retailer to make purchases for resale without paying the Maine sales tax on such purchases. A resale certificate will only be issued by Maine Revenue Service on initial application for a sales tax registration if the retailer plans to make $3,000 or more in gross sales over the next year. A copy of this resale certificate must be provided to a retailer’s supplier to support a claim that a purchase is exempt from sales tax since the goods or services will be resold by the retailer. The certificate is automatically renewed annually as long as the retailer continues to make at least $3,000 in gross sales each year.