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Maine Revenue Services
Sales & Use and Withholding Tax

SERVICE INFORMATION

Frequently Asked Questions

  1. Is there currently a premium on motor vehicle oil or oil changes?
  2. Where do I go for more information regarding service provider tax?
  3. Who is required to complete the application for tax registration?
  4. How do I apply for a state unemployment insurance account number?
  5. How do I register & get a sales tax number?
  6. Do I need to register for pass-through withholding if I already have an employee withholding account?
  7. I am establishing a new business. How do I register to remit Maine income tax withholding?
  8. I am a New Hampshire employer and have Maine residents working for my business. Am I required to withhold Maine tax from these employees?
  9. Where do I go for more information regarding sales tax?
  10. Where do I go for more information regarding pass-through withholding?
  11. Where do I go for more information regarding withholding and unemployment contributions?

1. Is there currently a premium on motor vehicle oil or oil changes?

For information on Premiums on Oil Changes is you may visit the following link: http://www.maine.gov/revenue/salesuse/salestax/premiumsonbulkmotorvehicleoil.htm


2. Where do I go for more information regarding service provider tax?

For information on Service Provider Tax, you may visit the following link: http://maine.gov/revenue/salesuse/spt/spt.html


3. Who is required to complete the application for tax registration?

You should complete the Application for Tax Registration if any of the following apply:

o         You are a new employer required to withhold income and unemployment taxes and you have not registered before

o         You have a new business in which you make retail sales of tangible personal property or taxable services and you have not registered before

o         You have a new business in which you import, export, sell or distribute gasoline or other motor fuels and you have not registered before

o         You have a new or old business in which you sell or distribute cigarettes, tobacco products, mahogany quahogs, potatoes or blueberries and you have not registered before or must renew your license annually

o         You are required to pay tax electronically or you elect to pay electronically although not required to do so and you want to use the ACH Debit telephone payment system or the ACH Credit payment method. An Electronic Funds Transfer application is not required if you are filing and paying using the debit option on a Maine FastFile return.

NOTE:  Registration for Sales & Use Tax, Use Tax, Service Provider Tax, and non-wage and payroll withholding can be done online. For all other tax registrations, a paper application must be completed at this time. For paper applications, go to http://www.state.me.us/revenue/forms/general/reg.pdf.


4. How do I apply for a state unemployment insurance account number?

Employers can register for both a state unemployment insurance account number (known as an SEIN) with the Maine Department of Labor (MDOL) and a Maine withholding account number with Maine Revenue Services (MRS) by clicking this link to the Maine Employer Registration Internet System.  https://portalxw.bisoex.state.me.us/meris/


5. How do I register & get a sales tax number?

You may complete the online registration, or you can go to the Maine Revenue Services home  page and click on “Related Links”. From there, you can select “Application for Tax Registration" and download and print the application form and complete the appropriate sections. If you are registering for sales tax only (no withholding or unemployment tax) you only need to complete pages 7 & 9. The form can then be faxed to (207) 287-3733 or mailed to;  Maine Dept. of Labor, Central Registration Section, PO Box 1057, Augusta, ME 04332-1057.


6. Do I need to register for pass-through withholding if I already have an employee withholding account?

Yes. The pass-through withholding account will be separate from the employee withholding account, so registration is necessary. Once you register, we will send you the forms. You will also be sent a booklet the following March containing all necessary forms for that year.


7. I am establishing a new business. How do I register to remit Maine income tax withholding?

You can complete the online registration here, download the registration application from our web site at http://www.maine.gov/revenue/forms/homepage.html , or order a registration application by calling (207)624-7894.

You may call Central Registration at (207)621-5129 between and weekdays, holidays excepted and they will assist you in filling out the registration application.

You will need to complete pages 7 & 8 of the registration application. This form can then be faxed to (207) 287-3733 or mailed to our Central Registration Unit. The address is: Maine Dept. of Labor, Central Registration Section, PO Box 1057, Augusta, ME 04332-1057.


8. I am a New Hampshire employer and have Maine residents working for my business. Am I required to withhold Maine tax from these employees?

You are required to withhold Maine income tax if you maintain an office in Maine or transact business in Maine, and you make payments to either resident or nonresident individuals which are taxable to Maine, and you are required to withhold federal income tax from those payments. If you are not required to withhold Maine income tax, but have made payments which are taxable to Maine, you may, as a courtesy, withhold Maine income tax. If you decide not to withhold Maine income tax, those individuals must make estimated tax payments each quarter. They can order estimated tax forms by calling (207)624-7894.


9. Where do I go for more information regarding sales tax?

For more questions regarding Maine Sales Tax, you may visit the following link:

http://www.maine.gov/revenue/faqs/sales_faq.shtml


10. Where do I go for more information regarding pass-through withholding?

For more questions regarding Maine Pass-through Withholding, you may visit the following link:

http://www.maine.gov/revenue/faqs/ptwith_faq.shtml


11. Where do I go for more information regarding withholding and unemployment contributions?

For more questions regarding Maine Withholding and Unemployment taxes, you may visit the following link:

http://www.maine.gov/revenue/faqs/income_wh_faq.shtml