Maine Resale Certificate and Seller's Permit (2026)

Maine: seller's permit & resale certificate

Sales tax · Agency: Maine Revenue Services (MRS), Sales, Fuel & Special Tax Division

Resale certificate

Resale Certificate (issued by MRS)Issued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.

How long it's valid

Valid up to five calendar years; expires December 31. A new certificate issued before Oct. 1 is valid for the rest of that year plus 3 calendar years (on/after Oct. 1: rest of year plus 4). MRS automatically renews for 4 calendar years if the retailer reported $3,000+ gross sales in the prior 12 months. Retailers expecting/reporting under $3,000 in annual gross sales do not get one (they pay tax and claim a credit on the return). Purchaser gives suppliers a signed copy; a valid certificate on file acts as a blanket certificate until it expires.

Seller's permit

Sales Tax Registration (Retailer Certificate) — Free. MRS Marketplace FAQ: 'Is there a fee to register for Maine sales and use tax? No.' Register on the Maine Tax Portal ('Register a New Business'). Maine does not accept registration through the Streamlined Sales Tax Registration System. A separate Retailer Certificate is needed for each business location.Register with Maine Revenue Services (MRS), Sales, Fuel & Special Tax Division →Renewal: Retailer Certificate is valid until canceled by the taxpayer or revoked by MRS; not transferable.

Buyer registered in another state?

Yes, if the out-of-state retailer has no Maine sales tax account — it may use the MTC Uniform Sales & Use Tax Certificate listing its home-state registration number (or other documentation allowed by MRS Rule 301). A resale certificate or similar document issued by the purchaser's home state is NOT valid in Maine. An out-of-state retailer that has a Maine account but no Maine Resale Certificate must pay tax and claim a credit on its Maine return.

Multistate forms

Maine registrants must use the MRS-issued Resale Certificate; a customer cannot support a resale claim by simply providing a sales tax registration number. For out-of-state retailers with no Maine sales tax account, MRS says the MTC 'Uniform Sales & Use Tax Certificate' is an acceptable resale certificate (with home-state registration number). Maine is not an SST member. MTC note: Maine has no resale exemption for property to be leased/rented, and manufacturers' ingredient/component purchases use the Industrial Users Exemption Certificate (ST-A-117), not the MTC form.

Verify a certificate

Official verification lookup →

Good to know

• MRS issues two different documents: the Retailer Certificate (registration, not for tax-free purchases) and the Resale Certificate (for purchases for resale).
• Sellers must keep resale certificates at least six years; good faith is presumed if the sale date falls within the certificate's dates, it is properly completed and signed, and items are typical for the buyer's business type.
• Verification: MRS 'Sales and Service Provider Tax Resale and Exemption Lookup' on the Maine Tax Portal verifies Retailer, Resale and Exemption Certificates.
• A retailer holding a Resale Certificate may not instead pay tax to vendors and take the resale credit; it must request a refund (APP-153) if tax was paid.