Maine Sales Tax Guide

A step-by-step guide to understanding Maine sales tax rules.


Much like lobsters and light houses, understanding your sales tax responsibility in Maine is both satisfying and insightful. If you're collecting tax from residents of the The Pine Tree State, you're responsible for filing and remitting that tax to the Maine Revenue Services. Our guide to Maine sales tax can help.

I would rather automate my Maine sales tax filing

Table of Contents

An Overview of Maine Sales Tax

Understanding where, when, and how to collect Maine sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Maine internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

Maine Sales Tax Nexus

Understanding whether you need to collect, file, and remit Maine sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Maine such as storing inventory in the state, hiring state residents, and click-through nexus.

Registering to Collect Maine Sales Tax

You'll want to get started establishing Maine sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Maine.

Collecting Sales Tax in Maine

After you've registered your business with the Maine Revenue Services, you're ready to begin collecting sales tax. We'll review topics such as Maine sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

Filing Maine Sales Tax Returns

Now that you're business is registered with the Maine Revenue Services and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

Maine Sales Tax Filing Due Dates

Every business that registers to collect Maine sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Maine Revenue Services.

Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Maine sales tax filing date. We'll also consider interest charges for late sales tax payments.

Sales Tax on Maine Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Maine. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.