Who needs a sales tax and income tax withholding registration in Maine?

Issued by Maine Revenue Services (Maine Tax Portal), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Maine

The Maine table lists this for every kind of business.

Register on the Maine Tax Portal before the first sale and post the retailer certificate. The state rate is 5.5% with no local sales taxes; prepared food is taxed at 8%, as are drinks sold at a place licensed for on-premises liquor. The same registration opens the withholding account once you have employees.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Maine Revenue Services (Maine Tax Portal).

Sources and dates

Maine Revenue Services business guide (December 2025); Maine Tax Portal registration. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.