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Maine sales tax, explained.

Thresholds, rates, taxability, filing schedules, and Maine Revenue Services — everything a remote seller needs to know about Maine, on one page.

Economic nexus threshold
$100,000
Statewide base rate
5.5%
Transaction threshold
None
PortlandLewistonBangorAugustaBiddeford
Maine · major filing jurisdictions
Nexus · Maine

When you owe sales tax in Maine.

Either economic or physical nexus creates the obligation to register with Maine Revenue Services and begin collecting. Maine uses a sales-only test — there is no transaction-count threshold.

Economic nexus
Threshold
$100,000 in gross sales delivered into Maine
Measurement type
Sales only — transaction count does not factor in
Measurement period
Previous or current calendar year
Included
Gross sales into Maine, excluding exempt services — marketplace-facilitated sales and refunds are excluded when the marketplace facilitator collects on your behalf
Marketplaces
Marketplace-facilitated sales are excluded from your threshold — only your own direct sales count when a registered marketplace facilitator is collecting and remitting the tax
Physical nexus
Office or business locationEmployees / remote staffWarehouse or inventoryThird-party fulfillmentAgents or representatives

Any physical presence in Maine triggers nexus immediately, with no sales-volume minimum. Remote employees working from a Maine address are among the most common surprises for growing companies — nexus applies from the first sale once a qualifying presence exists.

Rates · Maine

One rate, statewide — no local add-ons.

Maine is one of the simplest states for rate compliance: the flat 5.5% statewide rate is the only rate, applied uniformly to every taxable sale regardless of delivery address. Maine has no county or municipal sales taxes, so Portland, Bangor, and Augusta all collect at exactly the same rate. Digital goods are taxable at 5.5%; SaaS and most professional services are not.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
MaineStatewide rate5.5%5.5%5.5%0%0%
Portland5.5%5.5%5.5%0%0%
Lewiston5.5%5.5%5.5%0%0%
Bangor5.5%5.5%5.5%0%0%
Augusta5.5%5.5%5.5%0%0%
Biddeford5.5%5.5%5.5%0%0%

Maine has no local or county sales taxes. The 5.5% state rate applies uniformly to every taxable sale in the state. SaaS and most professional services are exempt. Rates verified as of June 11, 2026.

Need to confirm the rate for a specific Maine address? Our calculator returns the applicable Maine rate — always 5.5% statewide, but useful for automated invoice verification.

Open the sales tax calculator
Taxability · Maine

Is your product taxable in Maine?

Maine taxes tangible personal property and — notably — digital goods at 5.5%. SaaS and most professional services remain exempt. The digital goods rule catches many content and media companies by surprise.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Maine are taxable at the flat 5.5% statewide rate. There are no local add-ons to factor in.
Digital goodsTaxableMaine taxes digital products — including downloaded software, e-books, music, and streamed content — at the full 5.5% rate. This is broader than many states and applies to both B2B and B2C sales.
SaaS & cloud softwareNot taxableRemotely-accessed software is exempt in Maine for both B2B and B2C customers. No download means no taxable transfer under Maine Revenue Services guidance.
Professional servicesNot taxableConsulting, legal, design, and similar professional services are not subject to Maine sales tax. Most stand-alone services are also exempt.
General servicesNot taxableMost general services are exempt from Maine sales tax. Services that are incidental to a taxable sale of tangible personal property should be evaluated individually.
Bundled hardware + softwarePartialThe hardware portion of a bundled sale is taxable; separately-stated SaaS components may be exempt. Itemize your invoices to avoid over-collecting.
Filings · Maine

Filing schedules and due dates.

Maine Revenue Services assigns a filing frequency at registration based on your expected tax liability and adjusts it as your sales grow. All returns are filed through the Maine Tax Portal. Returns are required for every assigned period, including zero-tax periods.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for active sellersSales and Use Tax Return (via Maine Tax Portal)15th of the following monthSellers with higher tax liability — the typical assignment for remote sellers with regular Maine sales
QuarterlySales and Use Tax Return (via Maine Tax Portal)15th of the month following the close of the quarterSellers with lower tax liability, as assigned by Maine Revenue Services
Semi-annuallySales and Use Tax Return (via Maine Tax Portal)15th of the month following the close of the semi-annual periodSmall sellers assigned this schedule by Maine Revenue Services
AnnualSales and Use Tax Return (via Maine Tax Portal)15th of January for the prior calendar yearSmallest sellers with minimal taxable sales, as assigned

Crossed the threshold, or not sure if you have?

A Commenda expert will review your Maine exposure, register you with Maine Revenue Services through the Maine Tax Portal, and take over the filing calendar — usually within a week.

The state authority

Maine Revenue Services — Maine Tax Portal.

Maine Revenue Services operates the Maine Tax Portal as the single online portal for all sales and use tax activity. One account covers registration, filing, payment, and account management — there are no separate local portals in Maine.

maine.gov/revenue

Registration through the Maine Tax Portal requires a Tax Portal username and password. Your State Tax ID (format XXXX-XXXX) is assigned after registration and used for subsequent filings.

What you can do there
  • Register for a sales tax permit

    Create a Maine Tax Portal account and register for the Sales and Use Tax account type. No fee to register.

  • File returns and pay

    All returns, amendments, and payments are submitted through the Maine Tax Portal — ACH debit or other accepted payment methods.

  • Confirm taxability and rates

    Maine Revenue Services provides taxability guidance by product category. The statewide rate is always 5.5% — no address lookup needed for the rate.

  • Verify a resale certificate

    Confirm a buyer's Maine registration is active through the Maine Tax Portal before accepting an exemption claim.

Exposure & exemptions · Maine

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Maine Revenue Services offers a voluntary disclosure program for out-of-state sellers who come forward before the agency initiates contact. Proactive disclosure significantly limits exposure.

Lookback
Typically 3 years under a VDA — versus the full statutory period if Maine Revenue Services contacts you first
Penalties
Waived under the voluntary disclosure program
Interest
Still owed on the tax due — interest relief is not part of the standard VDA
Unfiled returns
No statute of limitations runs until a return is filed for that period

Exemption certificates accepted

Collect a valid exemption certificate at the time of sale and retain it in your records. Maine places the burden of proving an exemption on the seller.

Resale
Maine Resale Certificate — buyer provides their Maine Sales Tax registration number
Exempt organization
Maine Exemption Certificate for qualifying nonprofits, government agencies, and other exempt entities
Multi-state
MTC Uniform Sales & Use Tax Certificate accepted; Maine is not an SST member state
Manufacturing
Exemption available for machinery and equipment used directly and primarily in production — verify eligibility with Maine Revenue Services

FAQ · Maine

Maine questions, answered.

The questions remote sellers ask us most about Maine sales tax.
Read our FAQ library

Maine has a flat 5.5% statewide sales tax rate. There are no county or municipal add-ons — every taxable sale in the state, whether delivered to Portland, Bangor, or Augusta, is collected at exactly 5.5%. This makes rate compliance among the simplest in the country.

Maine requires registration when a remote seller has $100,000 or more in gross sales delivered into the state in the current or previous calendar year. There is no transaction-count test — sales dollars are the only measure. Maine repealed its earlier 200-transaction threshold and now relies on a sales-only test.

Yes. Maine taxes digital products — including downloaded software, e-books, music, video, and other electronically delivered content — at the full 5.5% rate. This applies to both B2B and B2C sales and is broader than many states.

No. Remotely-accessed software (SaaS) is exempt from Maine sales tax for both B2B and B2C customers. Maine distinguishes between downloaded digital products (taxable) and remotely accessed software with no downloaded component (exempt).

No. When a registered marketplace facilitator collects and remits the tax on your behalf, those sales are excluded from your own economic nexus calculation. Only your direct sales count toward the $100,000 threshold.

Yes. A single employee working remotely from a Maine address creates physical nexus immediately, with no sales-volume minimum. Registration is required from the first sale once the employee relationship begins.

All Maine sales and use tax returns are filed through the Maine Tax Portal at maine.gov/revenue. Maine Revenue Services assigns a filing frequency — monthly, quarterly, semi-annually, or annually — based on your expected tax liability. Returns are generally due on the 15th of the month following the close of the period.

Yes. Commenda monitors your Maine exposure, registers you with Maine Revenue Services through the Maine Tax Portal, calculates the right rate on every transaction, and files each return on the assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.