Maine Sales Tax Guide for SaaS and E-Commerce Businesses 2025
Maine imposes a 5.5% statewide sales tax with no local add-ons. Tangible goods and many digital products are taxable. SaaS is not taxable in Maine when the customer only accesses software remotely.
This guide explains how SaaS companies and e-commerce sellers are taxed in Maine, including nexus rules, marketplace facilitator obligations, filing deadlines, and exemptions.
Last updated: October 2025
Quick Reference: Maine Sales & Use Tax 2025
| Topic | Details |
|---|---|
| Statewide sales tax rate | 5.5% (Maine Revenue Services – Sales, Use & Service Provider Tax) |
| Local rates | None |
| Economic nexus threshold | $100,000 in gross sales into Maine in the current or prior year (Remote Sellers Guidance) |
| Is SaaS taxable? | No. Remote access software (with no delivered copy) is not a taxable product transferred electronically |
| Filing due date | 15th of the month following the reporting period (Rates & Due Dates) |
| Registration portal | Maine Tax Portal |
| Tax agency | Maine Revenue Services |
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SaaS & Digital Products in Maine
Maine treats digital products and software differently depending on how rights are transferred.
- Not taxable: SaaS and cloud-hosted software accessed remotely with no download
- Taxable: Prewritten software delivered on physical media
- Taxable: Digital products (e-books, music, videos, games) when the purchaser obtains permanent rights
- Bundled sales: If SaaS is bundled with taxable items and not separately stated, the taxable portion may apply
Source: Remote Sellers Guidance
E-Commerce & Tangible Goods in Maine
| Category | Taxable? | Notes |
|---|---|---|
| Tangible goods | Yes | Most physical goods shipped into Maine are taxable |
| SaaS | No | Remote access only, no transfer of copy |
| Custom software | No | Exempt when developed or significantly modified for one purchaser |
| Prewritten software | Yes | Taxable when on physical media |
| Digital products | Yes | Downloads and media content with permanent rights |
Maine uses destination-based sourcing for delivered items.
Economic Nexus: Remote Seller Rules
Remote sellers must register and collect Maine sales tax if, in the current or prior year, they have more than $100,000 in gross sales delivered into Maine.
Source: Remote Sellers Guidance
Marketplace Facilitator Rules
Marketplace facilitators must collect and remit Maine sales tax if they meet the nexus threshold. Sellers should maintain records showing the facilitator collected the tax.
Source: Maine Marketplace FAQ
Filing & Due Dates
- File via: Maine Tax Portal
- Filing frequency: monthly, quarterly, semiannual, or annual (as assigned)
- Due date: 15th of the month following the reporting period
- Zero returns: Required if registered and no taxable activity
Source: Rates & Due Dates
Penalties & Compliance Notes
- Late filing and late payment accrue penalties and interest
- Maintain invoices, contracts, and exemption documentation
- Clearly distinguish SaaS (exempt) from downloads or software (taxable)
See: Maine Revenue – Sales, Use & Service Provider Tax
FAQs: Maine Sales Tax for SaaS & E-Commerce
Is SaaS taxable in Maine?
No. SaaS is not taxed when accessed remotely without a downloaded copy.
Is custom software taxable?
No. Custom or bespoke software is exempt.
Are digital goods (e-books, music, video) taxable?
Yes, when permanent rights are granted to the purchaser.
What is Maine’s economic nexus threshold?
$100,000 in delivered gross sales.
Do marketplace facilitators have to collect?
Yes. The same nexus threshold applies.
Does Maine have local sales tax?
No. Maine’s sales tax is uniform statewide.
Official Maine Resources
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