Who Needs a Seller’s Permit in Maine?
In general, if you sell tangible property or taxable services anywhere in Maine, you need to register for a sales tax account. Taxable services include renting automobiles and living quarters.
This requirement to obtain a wholesale license in Maine also applies to remote (out-of-state) sellers if either of the following conditions are true:
- Your remote business sells more than $100,000 per year in products or services in Maine during a calendar year.
- Your remote business generates at least 200 distinct transactions in Maine during a calendar year.
The retailer certificate—or Maine seller’s permit—shows the sales tax registration number of the business. It cannot be transferred to another party, and it is considered valid until it is revoked by Maine Revenue Services (MRS) or canceled by the business owner.