Maine State Sales Tax
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
Independent contractors or representatives
Does Amazon Have Warehousing in Maine?
Maine Filing Dates
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
Q1 – April 15
Q2 – June 15
Q3 – October 15
Q4 – 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)”.