Maine sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Maine: rate, nexus & administration.
- State rate
- 5.5%
- Local rates
- No local sales taxes
- Economic nexus
- $100,000 in sales · effective July 1, 2018The 200-transaction threshold was repealed January 1, 2022.Controlling authority: Me. Rev. Stat. tit. 36, § 1754-B(1-B)(B) ↗
- Marketplace facilitator
- Yes — effective October 1, 2019
- Streamlined (SST)
- Not a member
- Administered by
- Maine Revenue Services ↗
What to watch in Maine
- Digital audiovisual and audio services (streaming, ebooks, audiobooks) became taxable January 1, 2026, and the separate Service Provider Tax was folded into the sales tax base.
- Higher category rates apply to prepared food (8%) and lodging (9%).
- A single statewide rate with no local layer keeps filing simple once registered.
Rates, thresholds, and taxability change mid-year — verify against the Maine Revenue Services before advising. In L3i, every determination is cited to the controlling authority.
The Maine voluntary disclosure agreement.
Behind in Maine? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Maine Revenue Services ↗. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Maine, in brief.
What is the economic nexus threshold in Maine?
$100,000 in sales, effective July 1, 2018. The 200-transaction threshold was repealed January 1, 2022. Once the threshold is crossed, remote sellers must register with the Maine Revenue Services and begin collecting.
What is the sales tax rate in Maine?
The state sales tax rate is 5.5%. No local sales taxes.
Do marketplace facilitators collect Maine sales tax?
Yes — marketplace facilitators have been required to collect since October 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Maine sales tax?
Register with the Maine Revenue Services before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 in sales).
Does Maine offer a voluntary disclosure agreement (VDA)?
Yes — the Maine Revenue Services administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Maine determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Maine question starts further ahead.
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