If your business makes taxable sales to customers in Maine, you may need to register for a Maine sales tax account before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through the Maine Revenue Services Portal.
For broader information about Maine sales tax rules, rates, and taxability, see the Maine Sales Tax Guide. For details on filing deadlines and how to submit returns, see the Maine Sales Tax Filing Guide.
Quick answers: Maine sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in Maine.
| Fact | Detail |
|---|---|
| Authority | Maine Revenue Services |
| Registration portal | Maine Revenue Services (MRS) Portal |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions into Maine |
| Registration fee | Free |
| Renewal period | No periodic renewal required |
Who must register for Maine sales tax
You must register for a Maine sales tax account if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual sales or 200 or more separate transactions into Maine in the current or previous calendar year, or;
- Has a physical presence in Maine, such as an office, employee, warehouse, or inventory stored in the state.
Maine's dual threshold means you must register once you cross either the dollar amount or the transaction count, whichever comes first.
Once you exceed the threshold, you should register before making further taxable sales in Maine. Note that digital goods and SaaS are taxable in Maine, so software businesses selling to Maine customers should evaluate their nexus carefully. If you're unsure whether your business has nexus, see the Maine Sales Tax Guide for a broader explanation.
How to register for Maine sales tax
Sellers can register online through the Maine Revenue Services (MRS) Portal, the state's centralized tax services portal. This is the same portal you will use to file returns and make payments after registration.
Information you need before registering
Before applying for a Maine sales tax account, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in Maine
- Your business address and any Maine locations, if applicable
Registration steps
Follow these steps to register for a Maine sales tax account.
1. Create your online login
Set up your Maine Revenue Services Portal account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have a Maine Revenue Services Portal account, you can add a sales tax account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any Maine locations.
- Remote sellers without a Maine location should indicate they are selling remotely
- Maine uses destination-based sourcing for remote sellers. You charge based on where the buyer is located
- Maine has no local sales taxes, so the statewide 5.5% rate applies to all taxable sales regardless of the buyer's location within the state
3. No registration fee
Maine does not charge a fee to register for sales tax. You can complete the registration process at no cost through the Maine Revenue Services Portal.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your Maine Sales Tax Registration number
Once approved, you will receive:
- Your Maine Sales Tax Registration number (used for filing and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to the Maine Revenue Services Portal for filing, payment, and account management
What happens after registration
After registering, you must begin collecting Maine sales tax on taxable sales and file returns based on your assigned filing frequency. Note that Maine sales tax returns are due on the 15th of the month following the reporting period, earlier than most states, which use a 20th due date.
Maine has no local sales taxes, so you collect and remit only the statewide 5.5% rate. Digital goods and SaaS are taxable in Maine. See the Maine Sales Tax Guide for details on taxability.
➡ Learn more about Maine sales tax rates, taxability, and nexus in the Maine Sales Tax Guide
➡ See how to file and pay Maine sales tax in the Maine Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
