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Welcome to the Sales & Use, Withholding and Service Provider Tax Registration Service
This online service allows new businesses to register with Maine Revenue Services for Sales & Use Tax, Use Tax, and/or Income Tax Withholding. There is no fee to use this online service and you may register at any time, 24 hours a day. After completing the online screens, you will receive an immediate confirmation that your registration has been received by Maine Revenue Services.
Note: This service is for initial registration only.
To file returns:
Who can use this service?Any business that needs to register for Sales & Use Tax, Use Tax, Service Provider Tax, and/or Income Tax Withholding with Maine Revenue Services can use this service.
Who should NOT use this service?You cannot use this service to register for pass-through entity withholding or to register with the Maine Dept. of Labor for unemployment contributions. If you want to register for unemployment contributions or you want the Dept. of Labor to determine whether you are subject to unemployment contributions, you should register with the Maine Dept. of Labor's online registration system (referred to as MERIS) at: https://portalxw.bisoex.state.me.us/meris/. For your convenience you may register for both withholding and unemployment using the MERIS system, or you may register for withholding separately using this system.
What you will need:This application will ask you specific questions about your business, including operations and ownership information. It is best to have this information available prior to beginning to complete this form.
Who is required to register for Sales & Use Tax filing?New businesses that sell goods, make taxable rentals, are subject to recycling assistance fees or provide taxable services must register to file Sales & Use Tax returns. Businesses that do not make sales, but make purchases for use in Maine that are subject to Maine Sales Tax (taxable purchases) should register to file Use Tax returns.
Who is required to register for Service Provider Tax?Businesses in Maine that provide certain kinds of services, including, but not limited to, rentals of VHS/DVD/Video games, fabrication services, rent-to-own services, extended cable television services, telecommunication services, and private non-medical institution services. See complete list of services covered.
Who is required to register for Income Tax Withholding?New employers who are required to withhold income taxes in Maine and have not registered before must register for Income Tax Withholding. Generally, businesses that maintain an office or transact business in Maine, and who must withhold federal income tax from any payment subject to taxation in Maine, must also withhold Maine income tax. This requirement applies to both resident and nonresident individuals. Income from Maine sources includes unemployment compensation connected with Maine employment. Income paid to a nonresident from pensions, annuities and other intangible sources may be subject to withholding of Maine income tax in certain cases.
Premiums on Motor Vehicle Oil ChangesEffective October 1, 2007 a premium was imposed on all motor vehicle oil changes. Any person who owned a fleet of vehicles (defined as 3 or more registered to the same person) and who performed their own oil changes were also subject to the premium.
Effective August 1, 2008 the premium imposed on oil changes was replaced with a premium on sales or distribution of "bulk motor vehicle oil". The premium was imposed on containers of diesel engine bulk motor vehicle oil and gasoline engine bulk motor vehicle oil. A container was considered "bulk" if it contained more than 5 gallons.
Effective October 1, 2009 the premium was expanded to include "prepackaged motor vehicle oil" in addition to the "bulk motor vehicle oil" premium imposed August 1, 2008. A "prepackaged" product is one that has a volume of 5 gallons or less. Prepackaged products subject to the premium include lubricating oil that is reclaimable and classified for use in an internal combustion engine or the transmission, gear box, hydraulic reservoir or differential for a motor vehicle.
Premiums on Motor Vehicle Oil Changes are reported on your Sales Tax return (ST-7).
For more information, contact Maine Revenue Service at 207-624-9693.
The appropriate tax forms will be mailed to registered businesses with the next regularly scheduled distribution. You may download some of these forms from our web site at http://www.maine.gov/revenue/forms . Sales tax certificates are mailed within 10 business days of sales tax registration.
Questions about this Service? Call: (207) 621-5129. You can also e-mail firstname.lastname@example.org
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