Maine economic nexus threshold
You likely have economic nexus in Maine once you cross EITHER $100,000 in gross sales OR 200 transactions in the current or previous calendar year.
- Revenue threshold
- $100,000
- Transactions
- 200
- Logic
- Revenue or transactions
- Measured over
- current or previous calendar year
Check your Maine sales
How Maine’s threshold works
If you sell into Mainewithout a physical presence there, you may still be required to register for, collect, and remit sales tax once your activity crosses the state’s economic-nexus threshold. Maine measures this over the current or previous calendar year.
Note: $100k OR 200 transactions. MRS guidance confirms the 200-transaction prong is still in effect (some third-party guides incorrectly list it as repealed).
What counts toward the threshold
Maine generally counts your gross sales into the state, typically including taxable and many exempt or wholesale sales, not just your profit. The transaction count is the number of separate sales delivered into the state. Sales made through a marketplace that already collects tax for you may be counted differently; this checker measures your direct sales.
What to do if you’ve crossed it
- Register for a sales-tax permit with the Maine Revenue Services.
- Start collecting Maine sales tax at the correct rate.
- File returns and remit on the state’s schedule.
- Consider a sales-tax professional or automation if you’re near the line in several states.
Deadlines and rates vary by state, so confirm the specifics before you act.
Maine sales tax nexus FAQ
- Do I owe sales tax in Maine?
- You likely have economic nexus in Maine once you cross EITHER $100,000 in gross sales OR 200 transactions in the current or previous calendar year. If you have crossed it, you may need to register, collect, and remit sales tax. This is general information, not tax advice.
- What is Maine's economic nexus threshold?
- $100,000 in gross sales or 200 transactions, measured over the current or previous calendar year.
- How many transactions trigger nexus in Maine?
- 200 transactions can trigger nexus on their own, even if you stay under $100,000 in sales.
- What if I only sell through a marketplace like Amazon or Etsy?
- Marketplace facilitators generally collect and remit sales tax on sales made through their platform, which can change who is responsible. This tool covers economic nexus from your direct sales; confirm marketplace-facilitated sales separately.
Selling into multiple states? Check them all at once.
Open the multi-state calculatorThis tool provides general information, not tax or legal advice. Economic-nexus rules change and vary by state; verify your obligations with each state’s Department of Revenue or a qualified tax professional before acting.
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