Maine Sales Tax Guide for eCommerce Businesses
Maine Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Maine's Sales Tax Authority
State Phone Information
207-624-9693
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Maine
5.50%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Maine?
If you have nexus in Maine you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Maine charge sales tax on shipping?
No
Do you have physical nexus in Maine?
A seller has physical nexus in Maine if they have any of the following:
A store, office, warehouse, repair facility or other place of business
An employee, salesperson, contractor or other representative
Do you have economic nexus in Maine?
Maine's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
July 1, 2018
What types of sales are included in Maine's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Maine treat exempt transactions when calculating economic nexus?
Exempt sales are included in the threshold; exempt services are not included in the threshold
Does Maine have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Maine sales tax returns are almost always due the 15th day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly or Quarterly or Semi-annually or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Maine Department of Revenue's "I-File" to file online
Mail - Use form ST-7 to file by mail
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