Do I have to charge sales tax for online sales in Maine?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Maine over 12 months, you must register with the Maine Revenue Services and charge the buyer's destination rate.
Maine uses a $100,000 gross sales threshold and dropped the transaction count.
Rule summary
How Maine treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (5.5% in covered Maine metros) |
| Registration authority | Maine Revenue Services |
Source: Maine Revenue Services · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Maine Revenue Services or a tax professional before relying on it for filing.
Combined rates in Maine
What a taxable purchase actually costs in Maine.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Maine?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Maine over 12 months, you must register with the Maine Revenue Services and charge the buyer's destination rate.
- Do marketplace sales count toward the Maine threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Maine Revenue Services guidance before excluding them.
- Which rate does an online seller charge in Maine?
- Maine sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Maine guides
Other Maine rules that change the total.