Maine Sales Tax

On this page you will find handy sales and use tax information about Maine.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Maine that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

5.500% The state has reduced rates for sales of certain types of items.

Range of Local Rates

0%

Local Rates Apply to Use Tax

N/A

CLICK-THROUGH NEXUS

10/9/2013

AFFILIATE NEXUS

10/9/2013

ECONOMIC NEXUS

7/1/2018see state notice

MARKETPLACE NEXUS

10/1/2019

Status

Inactive

Amnesty Filing Dates

October 1, 2012 - November 30, 2012

Go to Maine Amnesty Page
AMNESTY INCLUSION PERIODS

January 1, 2006 through December 31, 2011.

TAX TYPES AND CONDITIONS

Use Tax

AMNESTY BENEFITS

Taxpayers can resolve all past use tax obligations by reporting and paying only the highest three years of tax liability between 2006 and 2011. Civil penalties and criminal prosecution, interest and penalties on tax waived.

Status

Inactive

Amnesty Filing Dates

September 1, 2010 - November 30, 2010

Go to Maine Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes assessed as of June 30, 2005.

TAX TYPES AND CONDITIONS

Taxes assessed; Taxpayer must forgo or withdraw a protest, administrative or judicial proceeding or refund claim related to taxes paid under the initiative.

AMNESTY BENEFITS

95% of penalties and interest waived.

Administration Information
Streamlined Sales Tax Status

Advisory State

NUMBER OF TAXING AUTHORITIES

1 Sales Tax Jurisdiction

HOME RULE AUTHORITIES

N/A

Sales Tax Sourcing (Intrastate)

Destination

Sales Tax Return Due Date

The 15th of the month following the reporting period

Exemption Information
RESALE CERTIFICATE

Maine Resale Certificate

TYPES OF EXEMPTIONS

Product types of exemptions: custom computer software, diabetic supplies, fuel and electricity used in manufacturing, grocery staples, manufacturing machinery and equipment, packaging materials, plastic bags, prescription drugs, prosthetic devices, rental charges for continuous residence, sales for resale, residential electricity

 

Entity types of exemptions: hospitals, churches, libraries, aircraft, air pollution control facilities, federal, state, and local government transactions

 

Maine Exemption Certificate Forms

State Links
State Tax Web Page

Maine Revenue Services

Rate Look-Up Page

Maine Sales Tax Rate Look-Up

Registration Link

Register for Maine Sales Tax

History & Fun Facts
HISTORY

  • Maine enacted its sales and use tax in 1951 and codified them in 1964.
  • Maine is an Associate & Project Member of the Multistate Tax Commission.

FUN FACTS
  • Blueberry production is one of the most important agricultural industries of the state of Maine. For this reason, it implemented a Blueberry Tax to conserve and promote the prosperity of the wild blueberry industry and support development activities. Maine levies a tax on wild blueberries processed in the state and all unprocessed blue berries shipped to an out-of-state location at a rate of 1.5 cents per pound.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Maine and Texas Governors Sign Sales Tax Exemptions for Firearm Safety

Bills in Maine and Texas have been signed by their state’s respective governors exempting sales of firearm lock boxes, safes, and safety equipment from state sales tax.

Maine Passes Act Removing Transaction Count From Economic Nexus Threshold

Maine Governor Janet Mills signed a bill on June 11, 2021 that will remove the transaction count threshold from the state\’s economic nexus rules for remote sellers effective January 1, 2022.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Maine Extends Sales Tax Nexus Relief for COVID-19 Through 2021

Maine announced that the state will extend sales tax nexus relief for employees working remotely in the state due to COVID-19 through 2021.

Payments Made by Wireless Service Carriers to Phone Retailer to Discount Phone Purchase Prices Should be Included in Taxable Sales Price in Maine

Payments by wireless service carriers to a phone manufacturer to reimburse the manufacturer for phone price discounts given to customers who entered into service contracts with the carriers should have been included in the sale price of the phones for sales tax.

Maine Enacts Marketplace Nexus Legislation

Maine has enacted new requirements for marketplace facilitators, effective October 1, 2019.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

Maine Enacts Economic Nexus Legislation

Effective October 1, 2017, Maine requires remote sellers to collect and remit sales tax on sales of tangible personal property, products transferred electronically, and services delivered into Maine if gross revenue or number of sales surpass a certain threshold.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.