Maine sales tax for online sellers: nexus, permit and filing

What is the Maine sales tax rate?

The general rate is 5.5% statewide, and Maine does not allow local sales taxes, so one rate applies to every delivery address. Higher rates apply to a few categories, such as prepared food, lodging and short-term car rentals. Most services are not taxed, and Maine widened its tax on digital content from 2026, so check the current rules if you sell downloads or streaming.

When does an online seller have to collect in Maine?

You must collect if you have a physical presence in Maine, such as staff, an office or inventory, or if your gross sales of goods, electronically delivered products or taxable services into Maine are more than $100,000 in the current or previous calendar year. The separate test of 200 transactions was removed from January 1, 2022. Most guidance says sales made through a marketplace that collects the tax are not counted towards your own threshold.

How nexus works in general is covered in physical vs economic nexus and economic nexus explained.

What if you sell on Amazon, eBay or Etsy?

Maine requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.

How do you register?

Register online through the Maine Tax Portal for a sales tax account. There is no fee. Once registered, you receive a resale certificate as well, if your purchases for resale qualify.

What are the steps once you have nexus?

1. Confirm nexus

   Check your presence and your sales into Maine against its threshold.

2. Register before collecting

   With the Maine tax agency, as set out above.

3. Set up your store

   Charge the correct combined rate for each delivery address and product.

4. File and pay

   On the schedule Maine assigns, including zero returns where required.

How are returns filed?

Returns are filed through the Maine Tax Portal and are due by the 15th of the month after the period, earlier than in most states. Maine Revenue Services assigns monthly, quarterly, semiannual or annual filing based on the tax you collect. A return is required for every period, including periods with no sales.

See how to file a sales tax return.

What if you only sell through marketplaces?

A seller whose Maine sales are all made through marketplaces that collect the tax does not need to collect on those sales. If you also sell through your own website, look at your direct sales: once they pass $100,000, or once you have a physical presence, you register and collect on the direct sales.

What does an example look like?

A kitchenware seller has $115,000 of Maine sales in a year through its own website, in 1,400 orders. It passed $100,000, so it registers through the Maine Tax Portal and charges 5.5% on every Maine order, wherever in the state it is delivered. A second seller has 500 Maine orders worth $22,000; since the transaction test was removed, it has no economic nexus.

What else should sellers know?

• Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
• Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
• Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
• Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
• Store settings: switch on collection only once you are registered. See Shopify sales tax setup.

This guide is general information. It is not tax or legal advice for your situation.