Registering for Sales, Use, or Service Provider Tax Accounts
- Do I need to register for a sales tax account?
- Do I need a Federal Employer Identification Number (EIN) to register for a tax number? How do I apply for an EIN?
- How do I register to get a tax number, also known as a registration number, sales tax account, retailer number, or a reseller certificate?
- What’s a NAICS code? How do I figure out what mine is?
Retailer and Resale Certificates
- What is the difference between a retailer and resale certificate?
- Why didn’t I receive a Resale Certificate?
- How do I know if my customers’ resale certificate is current?
Filing Returns and Making a Payment
- How frequently do I need to file my returns?
- When do I file my return to report sales?
- Why has my filing frequency changed?
- How do I file electronically?
- How do I find my registration/account number?
- How do I find my business code?
- How do I find my password?
- How do I pay my taxes?
- I’m trying to pay a bill I received for interest and penalties. How do I pay that?
- I’m trying to make a payment and get an error message of “Return not filed for period”.
Updating My Account Information
- Can I change my business and/or banking information (mailing address, email address etc.) online?
- How do I amend my return?
Service Provider Tax
Use Tax
General Sales Tax Questions
- What are the current sales tax rates?
- Where can I get more information about how much sales tax I must collect from my customers?
- Where can I find information about sales tax exemptions?
- Where can I find exemption affidavits?
- What are my recordkeeping requirements?
- Do I need to charge Maine sales tax to people purchasing my products from out of state if the product is delivered outside of the state?
- Are sales over the Internet taxable?
Registering for Sales, Use, or Service Provider Tax Accounts
Do I need to register for a sales tax account?
If you are located in the State of Maine and make regular sales of a tangible property or taxable services, you are required to register for a sales tax account.
Taxable services subject to sales tax include: the rental of living quarters in a hotel, rooming house or tourist or trailer camp; the transmission and distribution of electricity; the rental or lease of an automobile, camper trailer, or motor home; the rental or lease of a truck or van with a gross vehicle weight of less than 26,000 from a person engaged in the business of renting automobiles; the sale of an extended service contract for an automobile or truck; and the sale of prepaid calling service.
Remote sellers are required to register in the same manner as a retailer that has a physical presence in this State if the gross revenue from sales of tangible personal property, products transferred electronically, or taxable services delivered into Maine in the previous or current calendar year exceeds $100,000.
Do I need a Federal Employer Identification Number (EIN) to register for a tax number? How do I apply for an EIN?
Any entity other than a sole proprietor will need an EIN to register for a tax number. Employer Identification Numbers are issued by the Internal Revenue Service (I.R.S.) by completing Form SS-4. The form and instructions may be found on the I.R.S. website.
How do I register to get a tax number, also known as a registration number, sales tax account, retailer number, or a reseller certificate?
Apply for a sales, use, and/or service provider tax account electronically.
Click the “Register a New Business” hyperlink in the “Businesses” panel on the homepage of the Maine Tax Portal (“MTP”) and follow the subsequent prompts, entering all information required. As part of the registration, you will also be able to create a username and password for future access to the MTP.
Click here to watch the instructional video on registration.
If you prefer to apply using a paper application, download a PDF of the application. At this time, you can register through the MTP for all other tax types administered by the Sales, Fuel, and Special Tax Division.
What’s a NAICS code? How do I figure out what mine is?
NAICS stands for the North American Industry Classification System, maintained by the United States Census Bureau. The codes provided by the NAICS identify the industry a business is engaged in. The NAICS code is also used when filing your business income tax returns to identify your industry.
When applying for a sales, use, or service provider tax account, you will need to enter a NAICS code. For further information in determining your NAICS code, visit the Census Bureau’s website.
Retailer and Resale Certificates
What is the difference between a retailer and resale certificate?
There are two certificates issued by MRS.
A retailer certificate is issued when a person applies to MRS for a sales tax registration. The retailer certificate acknowledges that the business is registered with MRS for the collection and remittance of sales and use tax and displays the sales tax registration number.
A resale certificate is the form that allows a retailer to make purchases for resale without paying the Maine sales tax on such purchases.
Additional information regarding Retailer and Resale Certificates can be found in Instructional Bulletin No. 54.
See all Sales, Use, and Service Provider Tax Instructional Bulletins.
Why didn’t I receive a Resale Certificate?
To qualify for a resale certificate, a retailer must have an active account and report gross sales of $3,000 or more per year. MRS reviews all active sales tax accounts that do not have an active resale certificate each year. Resale certificates are automatically issued to 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 for the amount of sales tax paid on items purchased for resale can be taken on your next sales tax return on the line that reads, “Credit for Sales Tax Paid on Goods Resold”. Enter only the amount of sales tax paid.
If you believe your business qualifies for a resale certificate and one has not been issued to you can email sales.tax@maine.gov
How do I know if my customers’ resale certificate is current?
MRS has an online Sales and Service Provider Tax Lookup Program that can be used to verify if a retailer, resale, or exemption certificate is valid.
Go to the Sales and Service Provider Tax Lookup Program
Filing a Return and Making a Payment
How frequently do I need to file my returns?
Generally, every retailer with an average tax liability of $600 or more per month must file a monthly tax return.
Retailers with average tax liability of at least $100 but less than $600 per month may file quarterly returns.
Retailers with average tax liability of less than $100 per month but more than $50 per year may file semiannual returns.
Retailers whose average tax liability is less than $50 per year may file an annual return.
Rule 304 establishes required filing frequencies for all sales and use tax return filers.
Click here to see all Rules issued by MRS.
When do I file my return to report sales?
Tax returns are due on the 15th day of the month following your reporting period end date. If the 15th is on a weekend or holiday the return is due on the next day that is not a weekend or State holiday. Upon establishing a Maine Tax Portal (“MTP”) account, you will receive notifications from the MTP prior to your next return’s due date.
If you are unable to file electronically you may request a waiver to file paper returns where a tax return will automatically be sent to you for each reporting period about one month before the return is due. Contact the Sales, Fuel & Special Tax Division for additional information.
Visit revenue.maine.gov to go to the MTP.
Why has my filing frequency changed?
MRS does an annual look back reviewing the tax liabilities of all active accounts. Filing frequencies are adjusted as necessary based on that analysis. Taxpayers are sent a notice of the change in status.
Visit the Maine Tax Portal (“MTP”) (revenue.maine.gov).
For First Time Users Only:
Create a Username & Password
You will need to create a username for the MTP before filing any tax returns through the MTP. Click the “Create a Username” hyperlink under the top-right login panel.
Click here to watch the instructional video for creating a username.
For All Users:
File a Return on the MTP
Click here to watch the instructional videos for filing a return.
Enter your username and password, and click “Log in.” If you have not logged in before, you will be prompted to set up a two-step verification using an authentication app, text or email.
Navigate to the “Summary” tab and select the appropriate tax type from the listed options, for example, “Sales and Use Tax,” and click “View and File Returns.” You will be presented with a list of filing periods and prompted to click “File Now” for each period.
Click “Next” and continue to follow the prompts until you receive a message stating that you have successfully filed your return; the message will include a confirmation number. If you owe tax on the return, you will be prompted to provide a payment method and schedule payment during the filing process. Follow the on-screen prompts until you have affirmed your payment and received a confirmation number or printed off a check voucher, depending on your selected method of payment.
How do I find my registration/account number?
Your registration number is an 8-digit number and can be found on your Retailer or Resale Certificate, as well as in the welcome letter you received when you opened your account. Your registration number can also be found in your filing reminder notification.
How do I find my business code?
Your business code is a 3-digit number that can be found on your retailer certificate, or in the welcome portfolio you received when you opened your account.
First time filers create a password the first time they login to the Maine Tax Portal (“MTP”). Passwords must be at least 12 characters, contain at least one number, at least one capital letter, at least one lowercase letter, and at least one special character.
If you already have a password established, but forgot your password, you can reset your password by clicking the “Forgot username or password?” hyperlink on the login screen.
If you still need help logging into your MTP account, you can call MRS at (207) 624-9784.
To pay your taxes, you must first file your return. When filing your return electronically via the Maine Tax Portal, you will be asked if you would like to “make a payment right now.” If you select “Yes” to that question, you will be prompted to enter your banking information and schedule your payment on the next screen prior to completing the return.
If you select “No” to that question, you will continue completing the return, and then be prompted to print a payment voucher that you can submit with your check payment.
I’m trying to pay a bill I received for interest and penalties. How do I pay that?
Payments of tax, penalties, and interest can be made either as a logged-in function or as a guest function through the Maine Tax Portal (“MTP”) (revenue.maine.gov).
The “Logged in and Non Logged in Payment” Instructional Video on the MTP demonstrates how to make both a logged-in or non-logged-in payment. View all MTP Instructional Videos.
I’m trying to make a payment and get an error message of “Return not filed for period”.
You most likely selected “Make Payment” for your activity instead of “File My Return.” A return for the period must be filed prior to initiating a payment. See How do I file electronically? for additional information.
Updating My Account Information
Can I change my business and/or banking information (mailing address, email address etc.) online?
Yes. Business and banking information is changed through the Maine Tax Portal (“MTP”) (revenue.maine.gov). Login by entering your username and password, then click the “More…” link. The “Managing Your MTP Account” Instructional Video on the MTP demonstrates the various screens in your MTP account where you can update your contact information, mailing addresses, etc. View all MTP Instructional Videos.
Follow the instructions above under “How do I File Electronically” with the subheading “for all users,” but once you navigate to the list of filing periods, instead of clicking “file now,” click “view or amend return.”
The Instructional Video page on the Maine Tax Portal (“MTP”) has specific videos for filing amended returns for single location sales and use tax accounts and consolidated/multiple location sales and use tax accounts.
View all MTP Instructional Videos.
I am out of business. How do I close my tax account?
To close a tax account, a final return must be filed.
For online filers: On the first page of filing your final return, you will answer “Yes” to the question “Have you gone out of business?” Enter the date of closure when prompted, then continue to file your final return.
You may also log into your Maine Tax Portal account, navigate to the “More…” tab and click “Report Business Closure.” Enter the date the business closed. Choose “Submit.”
For paper return filers: Check the “out of business” box (#2) in the upper right-hand corner of your final tax return. Enter the effective date the business closed.
If you have already filed your final return, send a letter to Maine Revenue Services, P.O. Box 1060, Augusta, ME 04332. Include your name, the business name (if different), the business address, the business tax account registration number, and the business end date.
Please return any certificates.
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Service Provider Tax
What is a Service Provider Tax?
The Service Provider Tax is imposed on the providers of certain identified services provided in Maine. Until January 1, 2025, the tax is imposed on the providers of:
- Cable and satellite television or radio services
- Fabrication services
- Rental of video media and video equipment
- Rental of furniture, audio media and audio equipment pursuant to a rental-purchase agreement
- Telecommunications services
- Installation, maintenance or repair of telecommunications equipment
- Ancillary services
- Private non-medical institution services
- Community support services for persons with mental health diagnoses
- Community support services for persons with intellectual disabilities or autism
- Home support services
- Group residential services for people with brain injuries
The Service Provider Tax will no longer be imposed on the following services beginning January 1, 2025:
- Private non-medical institution services
- Community support services for persons with mental health diagnoses
- Community support services for persons with intellectual disabilities or autism
- Home support services
- Group residential services for people with brain injuries
The law allows the provider to pass the service provider tax on to the consumer, if it is separately stated and identified as “service provider tax.”
Additional information can be found in the Service Provider Tax Instructional Bulletin No. 55.
View Sales, Use, and Service Provider Tax Instructional Bulletins.
Use Tax
Use Tax is a substitute for sales tax. All states which have a sales tax also impose a use tax. Use tax applies when the correct amount of sales tax has not been charged by the seller. The use tax rate is the same as the sales tax rate.
An individual use tax liability can be filed electronically, as a guest function through the Maine Tax Portal (“MTP”) (revenue.maine.gov). The “Individual Use Tax” Instructional Video on the MTP demonstrates the filing of an individual use tax return. View all MTP Instructional Videos.
Businesses can report use tax liabilities directly on their sales tax return. If your business is not required to be registered to collect sales tax, you can register for a use tax only account. See “How do I register to get a tax number?” for details about opening a use tax account.
General Sales Tax Questions
What are the current sales tax rates?
View current sales tax rates here
Where can I get more information about how much sales tax I must collect from my customers?
Information about what is included in the sale price of an item can be found in Instructional Bulletin No. 39.
Additional information, including various tax rates in the State of Maine, can be found in the Business Guide to Sales, Use & Service Provider Tax.
View Sales, Use, and Service Provider Tax Instructional Bulletins
Where can I find information about sales tax exemptions?
There are several types of sales tax exemptions issued through MRS:
Commercial Exemptions. Taxpayers engaged in Commercial Fishing, Commercial Wood Harvesting, Commercial Agriculture Production, and Commercial Aquaculture Production may qualify for a sales tax exemption. Additional information about Commercial Exemptions can be found in Instructional Bulletin No. 59.
View Sales, Use, and Service Provider Tax Instructional Bulletins
Permanent Exemptions. Certain organizations qualify for a permanent sales tax exemption.
View a comprehensive list of organizations and applications
Note: Federal nonprofit designation does not automatically qualify an organization for a sales tax exemption in the State of Maine.
Additional information about exempt organizations and government agencies can be found in Instructional Bulletin No. 36.
View Sales, Use, and Service Provider Tax Instructional Bulletins
Pine Tree Development Zone. Tax benefits are available to qualifying businesses of the Pine Tree Development Zones (PTDZ) Program, administered through the Department of Economic and Community Development (DECD). Information about the PTDZ program can be found on the DECD’s website.
Information regarding the PTDZ sales and use tax exemptions can be found in Instructional Bulletin No. 52.
See all Sales Tax forms, certificates and affidavits, including applications for Commercial Exemptions and PTDZ-related refunds.
Where can I find exemption affidavits?
Visit the Affidavits, Applications & Certificates page for current sales tax affidavits, applications, and exemption forms.
What are my recordkeeping requirements?
Accurate records must be kept of all sales and purchases that you make.
Recordkeeping requirement details: Recordkeeping Requirements for Sales Tax Vendors (PDF)
Additional information can be found in Rule 103, Recordkeeping and Retention on the Rules page.
Do I need to charge Maine sales tax to people purchasing my products from out of state if the product is delivered outside of the state?
Sales tax does not apply as long as the seller delivers the property to a location outside this State or arranges shipment directly out of state to the customer by common or contract carrier. A copy of the sales slip and shipping invoice need to be retained showing that sale was shipped directly out of state.
Are sales over the Internet taxable?
Sales made over the Internet are subject to the same sales tax application as mail order sales. If the seller is required to be registered to collect Maine sales tax and the product is shipped to a Maine address, the seller should collect the tax on the sale. If the seller does not collect the sales tax, the purchaser owes Maine use tax, payable directly to MRS, based on the sale price of the goods. Most Maine taxpayers report this use tax liability on their Maine individual income tax return.
Exception: Purchases of a single item costing more than $5,000 must be reported directly to MRS by the 15th of the month following the month of the purchase
Download an Individual Use Tax return on the Sales, Use & Service Provider Tax Forms page.