To electronically file original Sales, Use or Service Provider Tax returns, click HERE

PLEASE NOTE: If you do not have a Maine Sales, Use, or Service Provider Tax account already established with Maine Revenue Services, click here: Application for Tax Registration.

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)