Maine Sales Tax Nexus & Economic Nexus Threshold (2026)
Reviewed by Nexus by State research team using official state tax sources. Last reviewed .
Economic nexus triggers at $100,000 in sales delivered to Maine customers.
5.50% statewide sales tax rate. No local general sales-tax add-on is listed in the current source data.
See how Maine’s numbers stack up against every other state in our sales tax rates and economic nexus thresholds by state reference table.
| Economic nexus threshold | $100,000 No transaction count threshold |
|---|---|
| State sales tax rate | 5.50% No local add-on rates |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2022-01-01 |
| Department of Revenue |
Check Maine nexus with your numbers
If your sales are close to the Maine threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Maine against every other state where you sell.
How Maine nexus works
Maine sales tax nexus and economic nexus threshold: Maine’s remote-seller trigger is sales-only. Under 36 M.R.S. §1754-B(1-B)(B), a person must register and collect Maine sales tax if its gross sales from delivery of tangible personal property or taxable services into Maine "in the previous calendar year or current calendar year exceeds $100,000" — there is no transaction-count prong. Read the 200-transaction figure you will find elsewhere with care: it comes from two provisions Maine has repealed. 36 M.R.S. §1951-B ("Collection of tax by remote sellers"), which set the original "$100,000 or at least 200 separate transactions" test, is repealed (PL 2019, c. 401, Pt. B, §21; PL 2019, c. 441, §7), and §1754-B(1-A) ("Persons presumptively required to register"), which carried the transaction presumption, is repealed by PL 2021, c. 181, Pt. B, §4 — the same chapter that replaced paragraph (B) with the sales-only test (PL 2021, c. 181, Pt. B, §5). Two widely used references had not caught up when this record was verified on 2026-08-10: Maine Revenue Services’ own "Guidance for Remote Sellers" page still describes the repealed §1951-B test, and the Streamlined Sales Tax Governing Board’s multistate remote-seller table still lists Maine at "$100,000 or at least 200 separate transactions." A small seller with many low-value Maine orders should not register on the transaction count alone. Marketplace facilitators are covered separately by §1754-B(1-B)(K): a facilitator registers once its Maine gross sales exceed $100,000, and that figure includes sales it facilitates for marketplace sellers as well as its own. Maine imposes a 5.5% state sales tax with no local sales tax. Maine Revised Statutes and Maine Revenue Services source data last retrieved 2026-08-10.
Filing frequency
Filing frequency in Maine depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, Maine has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
Maine sales tax by topic
- Maine · E-commerceGeneral e-commerce sales tax rules
- Maine · ShopifyShopify-specific sales tax guidance
- Maine · AmazonAmazon FBA and marketplace sales tax
- Maine · SaaSSoftware-as-a-service sales tax rules
- Maine · ThresholdsEconomic and transaction nexus thresholds
- Maine · FilingFiling frequency and procedures
- Maine · Marketplace FacilitatorMarketplace facilitator law for the state
- Maine · DropshippingDropshipping sales tax rules and resale certificates
- Maine · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Industry-specific sales tax guides
Whether a sale is taxable in Maine often depends on what you sell, not just where. These national guides explain how sales tax applies to common business types — then check the Maine threshold and rules above to see where you must register and collect.
- Haircut, nail, and salon sales taxWhen haircuts, nail services, and salon retail product sales are taxable.
- Restaurant and food-service sales taxPrepared-food, dine-in, and takeout taxability for restaurants.
- Food delivery sales tax (DoorDash, Uber Eats)Who collects sales tax on DoorDash, Uber Eats, and Grubhub orders.
- Digital creator and online course sales taxSales tax for influencers, course sellers, and digital downloads.
- Construction and contractor sales taxHow contractors handle sales and use tax on materials and labor.
Related states to Maine
If you sell into Maine, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does Maine have sales tax?
- Yes. Maine has a 5.50% statewide sales tax rate. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-08-10.
- Do I have to collect sales tax in Maine?
- You must collect Maine sales tax if your economic nexus threshold is met: $100,000 in sales to Maine customers.
- What is Maine's sales tax rate?
- Maine's base state rate is 5.50%. Always check the exact rate at the customer's delivery address before charging.
- Does Maine have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Maine sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is Maine's marketplace facilitator threshold for sales tax?
- Maine applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Maine sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Maine sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did Maine's economic nexus law take effect?
- Maine's current economic nexus rule took effect on 2022-01-01.
Sources
date_retrieved: 2026-08-10. See how we verify source checks in our Methodology & Sources.
- https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/guidance-documents/remote-sellers
- https://legislature.maine.gov/legis/statutes/36/title36sec1754-B.html
- https://legislature.maine.gov/legis/statutes/36/title36sec1951-B.html
- https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- https://taxfoundation.org/data/all/state/sales-tax-rates/