Sales tax permit · Maine
Registering for a Maine sales tax permit
Maine's state sales tax rate is 5.5% and its remote seller threshold is $100,000 in sales, measured over the previous or current calendar year. If your business has crossed it and needs a permit, we prepare and submit the Maine registration through www.maine.gov/revenue/taxes/sales-use-service-provider-tax/guidance-documents/remote-sellers for $99, plus any state fee at cost.
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Maine's threshold, in its own words
Statute (36 M.R.S. §1754-B(1-B)(B)) sets a $100,000 gross sales test with no transaction count. Only a marketplace seller's direct Maine sales count toward it.
Returns once you're registered
Returns are due by the 15th of the month after the period; Maine uses monthly, quarterly, semi-annual and annual periods.
Maine has a marketplace facilitator law, so sales through a marketplace that collects for you are handled by the marketplace.
Registration portal: www.maine.gov/revenue/taxes/sales-use-service-provider-tax/guidance-documents/remote-sellers. Alabama · sales tax for online sellers
Paperwork only: whether your sales count toward the threshold is a tax question for your preparer. State fees at cost.
Sources
Questions
What is Maine's remote seller threshold?
$100,000 in sales, measured over the previous or current calendar year. The state's test has no transaction count.
Where do I register in Maine?
On the state's portal, www.maine.gov/revenue/taxes/sales-use-service-provider-tax/guidance-documents/remote-sellers. We submit it there for you.
How often are Maine returns filed?
Returns are due by the 15th of the month after the period; Maine uses monthly, quarterly, semi-annual and annual periods.
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Books you keep on your own computer
Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries.
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