Maine Resale Certificate Guide 2026: How to Get Yours

Maine combines a relatively moderate sales tax rate with a tiered system that applies different rates to different categories of goods and services. The general sales tax rate is 5.5% with no local add-ons, but prepared food is taxed at 8% and lodging and auto rentals are taxed at 9%. If you buy goods for resale in Maine, you need Form ST-7, the Maine Resale Certificate, to avoid paying sales tax on your inventory purchases. This guide covers the full process for 2026.

Maine Sales Tax Basics

State Rate

The Maine general sales tax rate is 5.5%. This rate applies to most tangible personal property. Maine does not allow cities, counties, or other local jurisdictions to impose additional sales taxes. The 5.5% rate is uniform across the entire state.

However, Maine applies higher rates to specific categories:

• Prepared food: 8%
• Short-term lodging (hotels, rentals under 28 days): 9%
• Auto rentals: 9%

Use Tax

Maine imposes a use tax at the same rate as the applicable sales tax rate. If you buy goods from out-of-state vendors who do not collect Maine sales tax, you owe use tax at 5.5% (or the applicable category rate). Items purchased for resale are exempt from use tax with proper documentation.

What Is Taxable in Maine?

Maine taxes most tangible personal property and selected services:

• Most physical goods are taxable at 5.5%
• Groceries (unprepared food) are exempt
• Prescription drugs are exempt
• Clothing is fully taxable at 5.5%
• Prepared food is taxable at 8%
• Lodging under 28 days is taxable at 9%
• Auto rentals are taxable at 9%
• Most services are not taxable, with specific exceptions
• Digital products are not generally taxable in Maine

What Form Do You Need?

Maine uses Form ST-7, the Maine Resale Certificate. This form is issued by Maine Revenue Services.

About Form ST-7

Form ST-7 is a single-purpose form used specifically for the resale exemption. Unlike some states that use multi-purpose exemption certificates, Maine's ST-7 is dedicated to documenting purchases made for resale.

Key fields include:

• Purchaser's name, address, and phone number
• Maine sales tax registration number
• Description of the business
• Types of products purchased for resale
• Statement that the goods will be resold
• Purchaser's signature and date

Where to Get the Form

Form ST-7 is available as a free PDF from the Maine Revenue Services website at maine.gov/revenue. You can also contact Maine Revenue Services directly to request a copy.

Who Needs a Maine Resale Certificate?

Any business purchasing tangible personal property for resale needs a Maine resale certificate. This includes:

Retailers buying inventory for sale in brick-and-mortar stores, online platforms, craft fairs, or seasonal shops. Maine's tourism-heavy economy supports many seasonal retail businesses.

Wholesalers and distributors purchasing goods from manufacturers or suppliers for redistribution to retailers and other businesses.

Online sellers registered in Maine who purchase inventory for resale through Amazon, eBay, Etsy, Shopify, or other channels.

Restaurants and food service businesses purchasing food ingredients for preparation and resale as meals. Note that prepared food is taxed at the higher 8% rate when sold to consumers.

Lodging businesses purchasing items for resale to guests (such as gift shop inventory or packaged food items). Note that room charges are taxed at 9%, but items purchased for resale through a gift shop qualify for the resale exemption.

Who Does NOT Qualify

• Consumers buying for personal use
• Businesses purchasing supplies, tools, or equipment for internal operations
• Contractors buying materials for installation into real property

How to Apply for a Maine Resale Certificate

Step 1: Register for a Maine Sales Tax Account

You need a Maine sales tax registration number before you can issue a valid Form ST-7. Registration is handled through Maine Revenue Services.

What you need to register:

• Federal EIN or SSN
• Business legal name and DBA
• Business address
• Type of business entity
• Description of products or services sold
• Expected start date
• Estimated monthly taxable sales

Registration is free. Apply online through the Maine Revenue Services website at maine.gov/revenue.

Processing time: Typically 7 to 10 business days for online applications.

Step 2: Complete Form ST-7

Download the form and fill in your business details. Include your Maine sales tax registration number and describe the products you will purchase for resale.

Step 3: Provide the Certificate to Your Suppliers

Give the completed Form ST-7 to each vendor you want to buy from tax-free. The vendor retains the certificate and does not charge sales tax on qualifying purchases.

Want help with the process? We handle everything from registration to certificate completion.

Get Your Resale Certificate -->

Multi-State Considerations

Maine is a New England state with close economic ties to neighboring states. Multi-state compliance is common for businesses in the region.

SST Status

Maine is not a member of the Streamlined Sales Tax (SST) agreement. You cannot use the SST certificate for purchases in Maine. Use Form ST-7 or a properly completed multi-state certificate that Maine accepts.

MTC Certificate

Maine does accept the Multijurisdiction Uniform Sales and Use Tax Certificate (MTC) from the Multistate Tax Commission. If you operate in multiple states, the MTC certificate is a convenient alternative to completing a separate Form ST-7.

Economic Nexus

Maine's economic nexus threshold is $100,000 in sales to Maine customers in the current or prior calendar year. There is no transaction count threshold. Out-of-state sellers exceeding this amount must register, collect, and remit Maine sales tax.

Marketplace Facilitator Rules

Maine requires marketplace facilitators to collect and remit sales tax on behalf of third-party sellers. If you sell through Amazon, eBay, or similar platforms, the marketplace handles Maine sales tax on those transactions.

New England Border Considerations

Maine borders New Hampshire (no sales tax). Businesses near the New Hampshire border should be aware that purchasing inventory in New Hampshire avoids sales tax at the point of purchase, but Maine use tax still applies if the goods are brought into Maine for use rather than resale.

For more on multi-state compliance, see our multi-state resale certificate guide.

Common Mistakes with Maine Resale Certificates

Mistake 1: Using the Certificate for Non-Resale Purchases

Buying office supplies, cleaning products, or business equipment with a resale certificate is the most frequent violation. Maine Revenue Services auditors compare purchase records against your reported sales to identify misuse.

Mistake 2: Applying the Wrong Tax Rate

Maine's tiered rate system means different categories of goods are taxed at different rates. If you sell prepared food (8%) or operate a lodging business (9%), make sure you collect the correct rate from your customers. Using the general 5.5% rate on a category that requires a higher rate results in underpayment.

Mistake 3: Not Providing Certificates to New Hampshire Vendors

If you buy inventory from New Hampshire vendors and bring it into Maine for resale, document the resale exemption properly. Without a certificate on file, you could owe Maine use tax on those purchases, even though no tax was collected at the point of sale.

Mistake 4: Ignoring Seasonal Business Requirements

Maine has many seasonal businesses, particularly in tourism-heavy areas. Even if your business operates only during summer months, you still need to maintain proper sales tax registration, file returns for all required periods, and provide valid resale certificates to your suppliers.

Maine-Specific Rules You Should Know

Tiered Tax Rate System

Maine's tiered rate system is its most distinctive feature. The general rate is 5.5%, but the 8% rate on prepared food and 9% rate on lodging and auto rentals create different compliance obligations depending on your industry. If you sell products across multiple categories, you need to track and collect the correct rate for each category.

No Local Taxes

Like a few other states, Maine does not allow local sales taxes. The state rate is the only rate. This simplifies compliance significantly, since you never need to look up local rates or manage multiple tax jurisdictions within the state.

Tourism and Seasonal Business

Maine's economy is heavily influenced by tourism, particularly along the coast and in areas like Acadia National Park. Many resale businesses in Maine are seasonal, operating primarily from May through October. Seasonal businesses still need valid registration and must file returns for all required periods, including off-season zero-return filings.

Service Providers

Maine taxes a limited number of services. If your business provides a taxable service and also resells goods, you may need to understand both the service tax rules and the resale exemption. The ST-7 certificate applies to goods purchased for resale, not to services you consume.

Audit Cycle

Maine Revenue Services typically audits businesses on a 3-year cycle. Having properly documented Form ST-7 certificates on file for every tax-exempt purchase is your best defense during an audit. Keep certificates organized and accessible.

How Much Can You Save?

Maine's 5.5% rate (or higher for certain categories) means substantial savings over time.

If you purchase prepared food ingredients for resale, your savings would be calculated at the 8% rate before the food is prepared and sold.

Use our savings calculator to calculate your exact savings.

Maine Resale Certificate FAQs

Q: Does the Maine resale certificate expire? A: Maine does not print a specific expiration date on Form ST-7. The certificate is valid as long as the buyer's sales tax registration is active. Vendors may request updated certificates periodically.

Q: Can I use the MTC certificate instead of Form ST-7? A: Yes. Maine accepts the Multijurisdiction Uniform Sales and Use Tax Certificate. Either form is valid for documenting resale purchases.

Q: Is there a fee for a Maine sales tax registration? A: No. Maine does not charge a fee for sales tax registration.

Q: Are there local sales taxes in Maine? A: No. Maine has no local sales taxes. The state rate is the only rate, applied uniformly across all jurisdictions.

Q: What rate applies to prepared food? A: Prepared food sold in Maine is taxed at 8%, not the general 5.5% rate. This includes restaurant meals, takeout food, and any food that has been heated, mixed, or otherwise prepared for immediate consumption.

Get Started with Your Maine Resale Certificate

Maine's lack of local taxes keeps compliance simple, even with the tiered rate system. Get your sales tax registration, complete your Form ST-7, and start saving on every inventory purchase.

• Expert registration guidance
• Help completing Form ST-7 or MTC certificate
• Ongoing compliance support

Get Your Resale Certificate -->

For more details on Maine's requirements, visit our Maine state page.

Maine's system is straightforward once you understand the tiered rates. No local taxes, a dedicated resale certificate form, and clear rules make it manageable for businesses of all sizes. Register, document your exemptions, and keep your records current.

Related Articles

• What Is a Resale Certificate? - New to resale certificates? Start with the fundamentals.
• Resale Certificate for Food Trucks and Restaurants - Maine's 8% prepared food rate makes this guide especially relevant.
• Understanding Sales Tax Nexus - Learn when you are required to register in Maine and other states.