Maine Sales Tax Rules and Regulations - Taxify

Maine State Sales Tax

Quick Guide

Contact Information

Website: www.maine.gov
Phone: (207) 624-9693

Sales Tax Rate

Base Rate: 5.500%

Maine Sales Tax Facts

Is Maine a destination or origin based state? Destination
Is Maine a SST Certified State? No
Are zero file returns required in Maine? No
Is shipping taxable in Maine? No, as long as you use a common carrier and the S/H charges are billed separately.

Maine Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Maine?

No

Maine Filing Dates

Monthly

January collections – February 15
February collections – March 15
March collections – April 15
April collections – May 15
May collections – June 15
June collections – July 15
July collections – August 15
August collections – September 15
September collections – October 15
October collections – November 15
November collections – December 15
December collections – January 15

Quarterly

Q1 – April 15
Q2 – June 15
Q3 – October 15
Q4 – January 15

Annual

January 15

Other Maine Sales Tax Information

Filing Requirements: Rule 104, “Electronic Filing of Maine Tax Returns,” requires electronic filing of Sales, Use, and Service Provider Tax Returns. Alternatively, such returns may be filed electronically by phone. Contact MRS at (207) 624-9693 to inquire about the TeleFile system.

What Will You Need: You will need your Registration Number and password to login. Select “File Return” from the “Select Activity” dropdown menu. The system will walk you through the remaining steps.

Register For a Sales Tax License: Registration can be done via paper or online. If you want to complete your registration application online you can do so through the Maine Revenue Services web site. Under the Useful Links section, select the “ONLINE” link with respect to the “Application for Tax Registration (PDF)”.

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