How To Register For A Maine Sales Tax Certificate (2026 Guide)

If you’re selling products or taxable services while operating in Maine, your Limited Liability Company (LLC) is legally required to register, collect, and remit Sales Tax. To legally do this, you must first get a Sales Tax account from Maine Revenue Services (MRS).

While it’s a pretty straightforward application process, it’s easy to get wrong if you’re unfamiliar with the different sections. I will walk you through how to apply for your Sales Tax account to get your Maine Sales Tax Certificate online and by mail.

An Overview Of The Maine Sales Tax Certificate

Under the Maine Statutes §1754-B, you need to register, collect, and remit Sales Tax if you sell certain products and provide taxable services.

Before collecting and remitting the required Sales Tax, you need to get a Sales Tax account from the Department of Administrative and Financial Services – MRS. Don’t worry, though, it’s not too hard to do, especially when using my guide.

Once you’ve got your account sorted, you’ll receive a Sales Tax Certificate.

If you have multiple business locations, you’ll need a separate registration for each one. This means that each of your locations gets a different certificate number. Each certificate must then be displayed at each of your business locations. Without this, you have NO proof that you’re legally conducting business, which can land you in trouble with the state.

What’s great about the Sales Tax Certificate is that it has NO expiration date and remains valid until you cancel it or it gets revoked by the MRS.

1. Filing Methods And Fees

Great news: Your Maine Sales Tax account is completely FREE to set up, regardless of your chosen filing method.

You have 2 filing methods:

• Applying online via the Maine Tax Portal, where you should get your Sales Tax number within 1-2 days.
• If you complete the Tax Registration Application Form and file by mail, you should receive your letter in the mail containing your paper Reseller Certificate in approximately 20 business days.

2. Who Needs To Register?

a. In-State Business

If you’re operating in the state, you’ll need to register for a Sales Tax account to get your certificate in most cases. You’re seen as having a “physical presence in the state” if you have a store, office, warehouse, or a physical business location AND sell products or provide taxable services to customers.

b. Out-Of-State Business

As an out-of-state business, you may still need to register for a Sales Tax account if you meet what’s called the “economic threshold.” This usually applies when your sales exceed $100,000 in either the current or the previous calendar year.

The same rule applies if you’re selling via a marketplace platform. If you hit the same threshold, you’re still required to register.

How To Complete The Maine Sales Tax Registration Online

The first part of your registration requires you to register your business information with the department. Following this, you’ll register for your Sales Tax account.

1. Register Your Business

Start by logging in to the Maine Tax Portal using your account.

a. Begin Your Registration Process

Choose “Register a new Business or Third Party” from the main dashboard to begin your registration process.

The online system should then show a “Before you begin” page. This basically covers your filing process and discusses what you’ll need to do before your registration.

Carefully read through the instructions and click “Next” to continue.

b. Business Information

As you’ll be filing as an LLC, choose “LLC” for your business type. Underneath, provide the earliest date that your business began or will begin conducting activities in Maine.

c. Business Identification

Enter your business’s legal name and EIN in the provided fields.

The Business Charter Number section is optional and can be left blank. In case you do want to fill this out, you can find it on your approved Certificate of Formation documents, or use the Corporate Search Tool.

Click “Next” to proceed.

d. Enter Your Business Contact Information

Add your full name (first name and last name), contact phone number, and working email address here.

You don’t need to worry about the duly authorized tax question. Just click “No” and continue moving down.

The last part of this section allows you to list any additional business contacts (if necessary). Enter them by clicking “Add Extra Contact,” then click “Next” to continue.

e. State Your Business Address

Enter your business’s physical address. This is the location where you conduct your operations, store assets, or are officially located on paper. You can’t use a P.O. box for this part.

The online system will then ask you to verify your address. Click “Address needs to be verified by USPS” to generate a pop-up showing 2 or more potential business locations. Choose your correct address and move to the question underneath.

The final part of this section asks, “Does your mailing address differ from your business address?” Choose “No” if these addresses are the same. If not, click “Yes” and repeat the same process above. Note that you can use a P.O. box for this part.

f. Include Your Corporate Officers And Documentation

f1. Corporate Officer

You need to include at least one corporate officer in this section. This is your LLC’s member or manager. Alongside this, you need to add at least one person responsible for your company’s finances.

Click “Add Corporate Officer” to begin. 

Provide each of your LLC members’ or managers’ information in the required fields. Include their title, full name, Social Security Number (SSN), and address.

While the other fields are optional, I highly recommend completing the “Percent Owned” section. This is expressed as a percentage and must equal 100% in total.

If you need to add more officers, repeat the same process.

f2. Documents

The last part of this section requires you to upload your Certificate of Formation and Approved Form SS-4 from the IRS.

You’ll need to use your Corporate Income Tax return containing the owner’s information if you don’t have access to these documents.

Click “Add Attachments” to start your upload process.

Make sure you enter a suitable file description (name of the document) before clicking “Choose File” to start your upload. The system will only let you upload 1 file at a time. Therefore, click “Ok” and repeat the same process to upload another attachment.

g. Enter A Suitable NAICS (North American Industry Classification System) Code

Once your documents have finished uploading, the next section asks you to provide a suitable NAICS code. Think of this as a short description of your main business activities that allows the department to understand what you’re doing.

To begin, click “Search for NAICS code.”

Enter a keyword that best describes your activities. Click “Search,” and you’ll be shown a table of results on the right-hand side of the screen.

Pick the code that best matches what you’re trying to do. If the list feels too long, use the filters or page navigation at the top to narrow things down and find the right one more quickly.

h. Preferences

Decide if you want to go paperless for your mail delivery. Answer “Yes” or “No” based on your preference.

i. Confirm Submission

Check the consent box to confirm that you’re the authorized representative and that the information you’ve provided is correct and true to the best of your knowledge.

Enter your full name in the “Signature” section and click “Submit” to send your completed application.

Once submitted, you can close your registration tab and wait a few minutes.

After that, go back to the Maine Tax Portal and log in again with your information.

Congratulations! Your LLC has now been associated with your Maine Tax Portal account. We can now move on to the Sales Tax application process. 

2. Maine State Sales Tax Account Application

a. Select Your Form

Click “Register New Accounts” once you’ve successfully logged in.

The system should generate an “Instructions” page. You can ignore this part and click “Next” to continue.

b. Accounts

This part of your registration allows you to choose the tax types that you want to register for. As we’re registering for Sales Tax, I’ve chosen “Sales and Use Tax.”

c. Add Your NAICS Code

Just like you did in the first section of your filing, enter the NAICS code that applies to your Sales Tax account. Repeat the same process that I’ve discussed above.

d. Sales And Use Tax Account Information

This part contains several detailed questions regarding your business activities. With many of these answers requiring a good understanding of different aspects of tax, you should definitely consult a tax professional. They’ll tell you which answer is best for your business.

If you need an extra hand, you can find more information on the Sales and Use Tax FAQ page.

e. State Your Physical Address

At the top of this section, state the physical business address for your Sales Tax account. This is the place where you’re legally conducting your sales. Make sure you don’t use a P.O. box.

Enter your physical address and verify it, just like you did in the previous section.

You’ll also need to enter a mailing address. This is important as the department will send notices and documents related to your Sales Tax account.

Click “No” and move to the next part of your filing if your mailing address is the same as your physical address. If not, click “Yes” and complete the required fields.

f. Attachments

Just like you did in the first section, you’ll need to upload your Certificate of Formation and Approved Form SS-4.

This section is the same as your business registration process. Therefore, do the same process as discussed above and move to the next part of your filing.

g. Preferences

Check the box to have the MRS send instructions on how to pay your taxes using an ACH Credit from your bank.

h. Submit Your Filing

Good news! You’ve reached the last step of your filing. Check the consent box and enter your full name.

Click “Submit” to send your completed registration.

Once submitted, you should see a confirmation number on your screen. Either capture it or click “Printable View” to download your confirmation and reference it later.

All that’s left to do is wait 1-2 business days for the state to send your Sales Tax account number and Sales Tax Certificate. The department will notify you via the Maine Tax Portal Message Center. I will show you how to access this later in my article.

i. Add Locations (Optional)

Once you’ve completed your registration, you’ll be able to access your “temporary” tax account directly from the main page, even before the official mail or emails arrive.

If you need to add more business locations, just click “Manage locations.”

Add any relevant information using the same process that I’ve discussed for your main business location.

Click “Next” then “Submit” once everything is filled out. The system will process everything immediately once you’ve made your submission. When you return to your filing, you should see the new business locations already added.

3. Sales Tax Certificate Approval

Once the state has verified your account, you’ll be sent a confirmation email with your Sales Tax Certificate.

To find your certificate, log in to your account, click the “More” tab, and find the section labeled “Letters” or “Messages.” Locate the letter titled “Retailer Certificate” or “Account Registration Confirmation” to see your attachment or PDF link.

Download and print your certificate, then place it somewhere visible at your business location.

The state will also mail you a physical copy to your official business address, but that usually takes longer because of processing and shipping times.

How To Create A Maine Tax Portal Account

You can’t access and manage your Sales Tax account without creating a Maine Tax Portal account first. Follow my guidance to quickly create an account before collecting Sales Tax.

Start by going to the Maine Tax Portal and clicking “Register a Business – Start here.”

1. Enter Your Login Credentials

The system should have three sections asking you to enter your login details.

Enter your full name (first name and last name), your chosen username, and your email address in the first section.

For the second section, create a password according to the requirements set underneath. It must be a minimum of 12 characters, contain letters and numbers, use upper and lowercase letters, and contain special characters.

In the third section, choose your country and phone type from the dropdown menus and enter your phone number in the required field.

Once you’ve finished, go back to the email section and click “Verify Email.” The online system will send a verification code to your email address.

After verifying your email, click “Next” to continue to the security questions section.

2. Choose Your Security Questions

Pick a suitable question from the dropdown list and enter your answer twice in the provided fields. Once complete, click “Next” to go to the verification section.

3. Two-Step Verification Process

Before your account is created, you need to choose a two-step verification method. You should see three options on the screen. Pick the one that you’re comfortable with, then follow the instructions to finish the setup.

Once you’ve chosen your preferred method, click “Submit.” 

4. Account Created Successfully

You should now see a “Submission Confirmation” message at the top of the screen. Once you get this, your account has been successfully created! Simply log in using your account details to begin your registration process.

How To Obtain Your Maine Sales Tax Account Via Mail

If you’re not very confident with tech or prefer to file using paper, you can download and print the Tax Registration Application Form and file by mail.

To begin, download the form using the link above or click the “Download” button on the right-hand side of the screen.

This is a combined registration form covering several types of tax registration, including Sales Tax. I’ve chosen to focus on two main parts that cover my business requirements:

• Section 1 – Taxpayer information.
• Section 3 – Register to file Sales and Use Tax returns.

Need to register for other tax types? I suggest working alongside a professional to complete the additional sections.

Once you’ve filled everything in, make a copy for your internal business records BEFORE submitting your completed filing.

1. Enter Your Taxpayer Information

a. Business Information

At the top of the page, check “Section 3 – Sales and Use Tax” to begin your registration. This shows that you’re applying for that type of tax account.

Enter your main business information in the section underneath titled “SECTION 1 – TAXPAYER INFORMATION.” Include your legal business name, EIN, contact phone number, and email address. All other fields are optional.

b. Type Of Ownership

Check the “Limited Liability Company” box and indicate your LLC type to the right. You can choose whether you’re a single-member LLC, a partnership LLC, or a corporation LLC.

If you’re a corporation LLC, remember to attach a copy of IRS Form 8832 with your application before applying. Your filing will likely be rejected if you forget.

Enter your date registered and state of registration at the bottom to complete this section of your filing.

c. Business Description/Principal Activity 

Briefly describe your business activities in this section. Don’t worry about going into too much detail. Keep things simple and enter a few words maximum.

To the right of your description, provide your NAICS code. You can quickly find the most accurate code using the NAICS search tool.

d. LLC’s Members Or Managers

In section 4, provide the personal information of at least one of your LLC’s members or managers. This must include their full name and title, SSN, and percent of business owned.

You can add up to two LLC members/managers, but make sure that at least one person is responsible for your company’s finances.

e. Do You Own Other Businesses?

If you’re a seasoned entrepreneur with multiple businesses, check “Yes” and provide their legal names, EINs, and addresses. You can attach other sheets for this section if you require more space.

Check “No” if you have one business.

f. Business Ownership Information

Most business owners will start from scratch and only need to check the first box in this section. If you’re one of these, you can leave the other fields blank and continue to the certification section underneath.

Otherwise, answer the Yes/No questions according to your business information and provide the previous owners’ details.

g. Signature

At the bottom of the page, provide your title, registration date, contact phone number, and full name. Print your completed document and sign it by hand in the space provided. This officially certifies that your provided information is true, correct, and complete to the best of your knowledge and belief.

2. Section 3 – Sales And Use Tax

a. Provide Your Business Trade Name

Enter your business trade name, or your “Doing Business As (DBA)” name, if it’s different from the name entered in Section 1 of your filing. Don’t worry if you have no DBA. You can leave this part blank.

b. Select Your Registration Type

Check “Sales & Use Tax Registration” to indicate the type of tax that you’re registering for.

c.  Complete The Sales And Use Tax Account Information Questions

Questions 14 to 19 relate to your business activities. You’ll need to provide answers regarding your tax registration date, business locations, types of goods sold/services provided/taxable purchases, estimated sales, and filing frequency.

Check out the Sales and Use Tax FAQ page if you need more information.

d. Sales/Use Tax Account Address For Returns And Notices

This section only needs to be completed if your business’s physical and mailing addresses are different from the address entered in Section 1. Don’t worry about this part if they’re the same!

3. File Your Completed Form

With the required information complete, you can place your application into an envelope and send it to the following address:

• Taxpayer Assistance
  P.O. Box 1057
  Augusta, Maine 04332-1057

Once you’ve mailed your application, expect to wait around 20 business days for approval to be granted, provided that you’ve completed everything accurately.

If you want to file your application by fax, send it to (207) 287-6975.

4. Sales Tax Certificate Approval

After being approved, you’ll be sent a physical paper copy of your Sales Tax Certificate and Sales Tax account number by mail. It will be sent to the business mailing address provided on your form.

What now? Make sure you display your approval certificate in an easily accessible place where everyone can see it.

Contact Information For The Maine Department Of Administrative And Financial Services

If you’ve got any questions regarding your Sales Tax requirements, contact the MRS: Department of Administrative and Financial Services.

• Phone: (207) 624-9784.
• Email: [email protected].
• Main office location:
  51 Commerce Drive, Augusta, ME 04330
• Business hours: Monday through Friday, 9:00 A.M. to 5:00 P.M.

The Importance Of Getting A Maine Sales Tax Account

If you decide not to register for a Sales Tax Certificate even when you are required to do so, the state department will come down hard on you.

You can’t properly file or pay your Sales Tax, which leads to unpaid taxes, missed filings, and penalties, which quickly begin to add up if you don’t get on top of them. This becomes especially dangerous if the issue is found during a routine audit.

1. Not Registering Is Seen As A “Class E” Crime

You’re committing a Class E crime when you’re required to register as a retailer but make sales without being registered under the Maine Statutes §1754-B(3).

When this happens, you may face up to 6 months in a county jail, up to a $1,000 fine, or both, depending on the seriousness of the crime. Not something you want when trying to grow your business.

2. You Face Penalties For Late Filings

Even if you’ve registered, you still face penalties if you don’t file your return on time. You’ll need to pay $25 or 10% of the tax owed, whichever is higher. If 60 days pass after your formal notice, the state increases your penalty to $25 or 25% of the tax due, whichever is greater.

Things get worse if you fail to pay your penalties. You’ll need to pay 1% of the unpaid amount for each month (or part of a month) that your balance remains unpaid. This can reach up to a maximum of 25%.

On top of these penalties, interest also builds on any unpaid balance.

It doesn’t just sit there either. The interest compounds monthly, even if it’s only for part of a month, which can add up faster than you might expect.

Note that your interest rate is NOT fixed. It will be set by the state every year on January 1st.

Frequently Asked Questions