Remote Sellers

 

Registration and Reporting

Online Registration
www5.informe.org/cgi-bin/online/suwtaxreg/index

Paper Registration
www.maine.gov/revenue/forms/general/17_Central_reg_app_booklet.pdf

Voluntary Disclosure Program
www.maine.gov/revenue/divisions/voldisclosure.html

Online Filing
Portal.maine.gov/salestax/

Note: An active registration number is required.  To apply for a registration number, see the Online Registration link above.   

Business Answers (Department of Economic and Community Development Tool)
www1.maine.gov/cgi-bin/online/businessanswers/index.pl


Guidance Documents

Business Guide for Sales, Use & Service Provider Tax
www.maine.gov/revenue/salesuse/BusinessGuide112017.pdf

Reference Guide
www.maine.gov/revenue/salesuse/salestax/salestax.html

Industry/Topic Specific Information Bulletins and Guidance Documents
www.maine.gov/revenue/salesuse/salestax/bulletinssales.htm

Note:  Several Bulletins are currently under revision.  Please check this site often for updates. 

 

Sales and Use Tax Law

Title 36
www.mainelegislature.org/legis/statutes/36/title36ch0sec0.html