PLEASE NOTE: If you do not have a Maine Sales, Use, or Service Provider Tax account already established with Maine Revenue Services, click the button below labeled "Application."

To file original Sales, Use or Service Provider Tax returns, click on the "Internet Filing" button at the bottom of this page.

The forms below are to be used by taxpayers currently registered with Maine Revenue Service needing to file an amended tax return.  A separate return must be completed for each period to be amended. 

Complete the amended return as it should have originally been filed.  If you have already submitted a payment for the period you are amending, enter the payment amount on the line titled “Credit Carry Forward From Prior Period”. 

NOTE:  An explanation of the reason for adjustments should be attached to any amended returns(s) filed.

Mail your sales tax return to:


Maine Revenue Services
P.O. Box 1065
Augusta, ME 04332-1065

SALES TAX
BUSINESS USE TAX
SERVICE PROVIDER TAX
Long Sales Tax Return & Instructions
(periods February 2018 and later)
Business Use Tax Return & Instructions
(periods January 2018 and later)
Service Provider Tax Return & Instructions
(Periods January 2016 and later)
Long Sales Tax Return & Instructions
(periods January 2017 to January 2018)
Change in Prepaid Wireless Fee
Business Use Tax Return & Instructions
(periods October 2013 to December 2017)
Service Provider Tax Return & Instructions
(periods October 2013 to December 2015)
Long Sales Tax Return & Instructions
(periods January 2016 to December 2016)
Business Use Tax Return & Instructions
(periods prior to October 2013)
Long Sales Tax Return & Instructions
(periods October 2013 to December 2015)