The state of Maine raises money by imposing a sales tax on most products and many services rendered in the state. Maine Revenue Services registers new businesses for Maine sales and use tax permits. Those businesses then collect the taxes from their customers and use Maine sales tax return forms to send the tax monies to Revenue Services.
Check with the Maine Secretary of State Bureau of Corporations, Elections and Commissions to see if you need to complete a Maine business registration for that office. That office requires corporations, limited liability companies, limited liability partnerships and some other business entities to file at the state level with the Bureau. This includes nonprofit corporations established in Maine. That office will provide forms for you if you need to file. Start your research on the home page of the Division of Corporations, UCC and Commissions at maine.gov/sos/cec/corp/index.html. On the left side, you will see the name of the various business entities. Click on those links to find filing forms and other information.
When you register a Maine business, part of the process will be choosing a business name. Use that name when filing for Maine sales tax, use tax or other business taxes.
Get a federal employer identification number if your new Maine business is required to get one of these federal tax ID numbers. This IRS-issued business tax number is generally for businesses with employees. However, some businesses will still need to apply for an EIN even if they have no employees. An example of this is nonprofit corporations. Go to the official website at IRS.gov and search for this information with the phrase “EIN requirements.” There is a lesson there and publications to help you determine whether you need this business tax number for your Maine business.
File for Maine sales tax (and use tax). Go to Maine’s official website at maine.gov/online/suwtaxreg/ and choose the “Sales and Use Tax” option at the bottom to start the Maine sales tax registration process. You will then be issued a sales tax permit or account number and can start collecting sales tax on your Maine business transactions.
Read through the sales tax FAQ’s at maine.gov/revenue/faqs/sales_faq.shtml to see what your Maine sales tax requirements are. You may also be liable to collect and pay Maine service provider tax. Get all the necessary information, including how to figure the Maine sales tax rate, whether your transactions generally fall under the sales or service provider tax requirements and whether you can get a Maine sales tax exemption.
Collect the tax from your customers. You will receive regular Maine sales tax return forms from Revenue Services. Make sure you send in the tax money and the sales tax forms by the deadline to avoid getting in trouble or having to pay penalties to Revenue Services.
Maine Sales Tax FAQ Page