Enterprise
Individual & Small Business
Maine Sales Tax Nexus: Economic Nexus Threshold (2026)
Maine's economic nexus threshold for remote sellers is $100,000 in sales, measured over the previous calendar year or current calendar year. Sales made through marketplace facilitators do not count toward your own Maine threshold. Inventory or another physical presence in Maine generally creates nexus regardless of sales. The state rate is 5.5%.
Threshold rules for this state are being re-verified
At least one detail on this page could only be confirmed from a secondary source, or an official source was silent. Check the official source before you rely on it.
Maine sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | gross sales from delivery of tangible personal property or taxable services into Maine exceeding $100,000 (36 M.R.S. 1754-B(1-B)(B)), excluding sales facilitated by a marketplace facilitator that has given the seller the required written statement |
| Measurement period | previous calendar year or current calendar year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 5.5% |
| Local sales taxes | No |
| Current threshold effective | January 1, 2022 |
| Recent change | No threshold change found; see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Recent changes we checked
No change to the general 5.5% rate or the $100,000 threshold was found for 2024-2026. The rate on adult use cannabis rose from 10% to 14% for sales on or after 1/1/2026 (PL 2025, c. 388). Note that the statute compilation reviewed was extracted 10/20/2025.
Quick check: do you have nexus in Maine?
Enter your Maine sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Maine threshold
We did not find a specific start-date rule for Maine in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Maine sales against the measure and period in the key facts above.
- Register before you collect. Use Maine's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Maine sales tax on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Maine
Every person that maintains a place of business in Maine must register (36 M.R.S. 1754-B(1-B)(A)). Inventory stored in Maine (including FBA/3PL) generally creates physical presence.
Marketplace sellers in Maine
Do marketplace sales count toward your own threshold? No, excluded.
Under 36 M.R.S. 1951-C(3)(A), a marketplace seller that has received a marketplace facilitator's written statement that it will collect and remit Maine tax must exclude those facilitated sales when determining whether it must register under 1754-B(1-B)(B). Marketplace facilitators must register if their own plus facilitated Maine sales exceed $100,000 in the previous or current calendar year (1754-B(1-B)(K)) and are treated as the retailer for facilitated sales (1951-C(1)).
Other things to know about Maine
- No local sales taxes. A single statewide 5.5% general rate applies, with higher special rates: 8% prepared food and on-premises liquor, 9% lodging, 10% short-term auto rental, 14% adult use cannabis from 1/1/2026.
- Maine's threshold uses 'exceeds $100,000' of gross sales. The former 200-transaction alternative was removed by PL 2021, c. 181, Part B.
- Marketplace sellers that hold a Maine registration may not report facilitated sales on their own returns (36 M.R.S. 1951-C(3)(B)-(C)).
- Maine Revenue Services' remote-seller guidance page (archived May 2026) still quotes the old '$100,000 or 200 separate transactions' language from repealed §1951-B; the current statute (§1754-B(1-A)(B)) has only the $100,000 test.
Frequently asked questions
What is the Maine economic nexus threshold?
$100,000 in sales, measured over the previous calendar year or current calendar year. What counts: Gross sales from delivery of tangible personal property or taxable services into Maine exceeding $100,000 (36 M.R.S. 1754-B(1-B)(B)), excluding sales facilitated by a marketplace facilitator that has given the seller the required written statement.
Do marketplace sales count toward the Maine threshold?
No, excluded. Under 36 M.R.S. 1951-C(3)(A), a marketplace seller that has received a marketplace facilitator's written statement that it will collect and remit Maine tax must exclude those facilitated sales when determining whether it must register under 1754-B(1-B)(B). Marketplace facilitators must register if their own plus facilitated Maine sales exceed $100,000 in the previous or current calendar year (1754-B(1-B)(K)) and are treated as the retailer for facilitated sales (1951-C(1)).
Does FBA or 3PL inventory in Maine create nexus?
Every person that maintains a place of business in Maine must register (36 M.R.S. 1754-B(1-B)(A)). Inventory stored in Maine (including FBA/3PL) generally creates physical presence.
Does Maine have a transaction-count test?
No. Maine uses only the dollar threshold.
Crossed the Maine threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Maine's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://legislature.maine.gov/statutes/36/title36sec1754-B.html
- legislature.maine.gov: https://legislature.maine.gov/statutes/36/title36sec1951-C.html
- legislature.maine.gov: https://legislature.maine.gov/statutes/36/title36sec1811.html
- legislature.maine.gov: https://legislature.maine.gov/statutes/36/title36sec1951-B.html