Which marketplaces collect Maine sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Maine sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in Maine?

Yes — Etsy meets the marketplace facilitator definition in Maine and collects Maine sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Maine?

Yes — eBay is a marketplace facilitator in Maine and collects, files, and remits Maine sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in Maine?

Yes — DoorDash collects Maine sales tax on delivery orders it facilitates and remits to the Maine DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in Maine?

Yes — Uber Eats acts as a marketplace facilitator in Maine for the orders it processes, collecting and remitting the applicable Maine sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my Maine nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Maine may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Maine Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-08-10

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-08-10.

Guide content last reviewed: 2026-07-20

Use this Maine marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

Maine's marketplace facilitator law

Maine has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Maine buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Maine's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Maine specifically before assuming.

Marketplace-specific gotchas in Maine

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

Maine nexus note

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.

What to do next

Read the full Maine overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Marketplace Facilitator sales tax in other states

Compare Maine's marketplace facilitator rules with nearby and similar states' marketplace facilitator sales tax guides:

Frequently asked questions

Which marketplaces collect Maine sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Maine sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in Maine?: Yes — Etsy meets the marketplace facilitator definition in Maine and collects Maine sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Maine?: Yes — eBay is a marketplace facilitator in Maine and collects, files, and remits Maine sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in Maine?: Yes — DoorDash collects Maine sales tax on delivery orders it facilitates and remits to the Maine DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in Maine?: Yes — Uber Eats acts as a marketplace facilitator in Maine for the orders it processes, collecting and remitting the applicable Maine sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my Maine nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Maine may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-08-10