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Maine Revenue Services
Sales & Use and Withholding Tax

Frequently Asked Questions

  1. Who should use the online application for tax registration service?
  2. Is there a fee for registering?
  3. How do I qualify for a resale certificate?
  4. Do I need a Federal Employment Identification Number (EIN) to register for a tax number?
  5. How do I apply for a Federal Employer Identification Number (EIN)?
  6. How do I apply for a state unemployment insurance account number?
  7. How long does the application take?
  8. How will I be notified of my new account numbers?
  9. How soon can I get my number?
  10. Who should I contact if I still have questions?

1. Who should use the online application for tax registration service?

Use this registration service to establish a new tax account for Sales & Use Tax, Use Tax, Service Provider Tax, and/or Income Tax Withholding. 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.


2. Is there a fee for registering?

No, this is a free service.


3. How do I qualify for a resale certificate?

To qualify for a resale certificate, a retailer must apply for or have an active account and report $3,000 or more of gross sales per year. Maine Revenue Services annually reviews all active sales tax accounts and reissues expiring resale certificates to those retailers that qualify.

If you do not qualify for a resale certificate, sales tax must be paid to your vendor on all items purchased for resale. A credit can be taken on your next sales tax return on the line that reads, "Credit for Sales Tax Paid on Goods Resold". Enter the amount of sales tax paid.


4. Do I need a Federal Employment Identification Number (EIN) to register for a tax number?

Any entity other than a sole proprietor will need an EIN to register for a tax number. A federal EIN must be provided to register for Maine Income Tax Withholding.


5. How do I apply for a Federal Employer Identification Number (EIN)?

To obtain a Federal EIN, go to www.irs.gov to apply online or download IRS Form SS-4, Application for Employer Identification Number. To contact the IRS by phone, call 1-800-829-4933.


6. 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 (MERIS) at https://gateway.maine.gov/dol/meris/.


7. How long does the application take?

The application needs to be completed in less than 45 minutes; however, it should take less than 20 minutes to complete.


8. How will I be notified of my new account numbers?

Certificates will be mailed for Sales and Service Provider tax registrations and a confirmation letter will be mailed for Income Tax Withholding and Use Tax registrations within 20 business days. Instructions on how to file will be included. For more information or to download forms you may visit www.maine.gov/revenue.


9. How soon can I get my number?

Online applications are received by the Central Registration Unit the following business day. Applications are processed within several days of receipt. You may contact the Central Registration Unit at (207) 621-5129 to check on the status of your application.


10. Who should I contact if I still have questions?

Central Registration Unit (207) 624-5644
taxregistration@maine.gov

Unemployment Compensation Tax Division (207) 621-5120 option 3, then 1
division.uctax@maine.gov

Sales/Use Tax (207) 624-9693 option 5
sales.tax@maine.gov

Income Tax Withholding (207) 626-8475 option 1 for English, then 4
withholding.tax@maine.gov