Taxes / Seller's permits by state / Maine

Do I need a seller's permit to sell on eBay or Poshmark in Maine?

Yes, if you are based in Maine: Maine Revenue Services says a marketplace seller with a physical presence in Maine must register for Maine sales and use tax regardless of its volume of sales, even though the marketplace collects the tax on facilitated sales; only sellers with no physical presence in Maine who sell only through marketplaces are excused. Registration is free and the Retailer Certificate doesn't expire; direct sales (your own site, Facebook, a flea market, consignment) are taxed at 5.5% on your return, and marketplace sales go in exempt sales if the marketplace gave you its written statement that it collects the tax.

Maine calls it a sales tax registration (Retailer Certificate), issued by the Maine Revenue Services (MRS).

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on Oct 23, 2026.

Maine in short

Sell only on marketplaces that collect the tax:: Yes: the state says to register
Also sell direct (own site, Facebook, flea market):: Yes: the state says to register; no fee
Resale certificate:: Resale Certificate (issued by Maine Revenue Services)
Garage and occasional sales:: Exempt: an isolated transaction, not one of repeated and successive transactions of like character
Where to register:: Maine Tax Portal (revenue.maine.gov)

If you sell only on eBay, Poshmark and other marketplaces

A marketplace seller with a physical presence in Maine (stores, employees, inventory or representatives there) must register regardless of its sales volume. A seller with no physical presence that only sells through marketplaces doesn't have to register, if each facilitator has given it a written statement that the facilitator is responsible for collecting the tax.

The rule: 36 M.R.S. § 1754-B; MRS Marketplace Facilitator FAQ.

"A marketplace seller with a physical presence in the State of Maine is required to register for Maine sales and use tax regardless of their volume of sales."

Maine Revenue Services, Marketplace Facilitators FAQ, Are marketplace sellers required to register for sales tax in Maine?

"If a marketplace seller does not have such a written statement and is registered to collect the Maine sales tax, the marketplace seller is required to collect the tax on all sales facilitated through the marketplace."

Maine Revenue Services, Marketplace Facilitators FAQ, How does a marketplace seller report sales facilitated by a marketplace facilitator?

Maine's general sales tax rate is 5.5% (MRS's rate table, including the column effective January 1, 2026); higher rates apply to prepared food, lodging and short-term auto rentals. Since October 1, 2019, a marketplace facilitator is the retailer for each sale it facilitates for delivery into Maine, including sales by sellers not required to register.

Sources: Marketplace Facilitators FAQ; Instructional Bulletin No. 43, Registration of Out-of-State Sellers and Other Persons; Business Guide to Sales, Use, and Service Provider Tax (revised October 16, 2023); Sales and Use Tax Rates & Due Dates.

If you also sell direct: your own site, Facebook, flea markets, consignment

MRS requires every seller with any kind of business location or substantial physical presence in Maine, everyone who makes retail sales on behalf of an owner (consignment sales), and remote sellers over $100,000 to register and collect. A registered seller reports marketplace sales in gross sales and as exempt sales when it holds the facilitator's written statement; without one, it collects tax on those sales too. A separate certificate is needed for each place of business.

Fee:: No fee: MRS says there is no fee to register for Maine sales and use tax.
Renewal:: Retailer Certificates have no expiration date; they are valid until you cancel or MRS revokes them. Resale certificates are reissued on MRS's own cycle (see below).
Register:: Maine Tax Portal (revenue.maine.gov)

"There is no fee for registration. Retailer certificates have no expiration date"

Maine Revenue Services, Business Guide to Sales, Use, and Service Provider Tax (revised October 16, 2023), Registration

"Every person that acts as a consignment agent and makes retail sales of tangible personal property or taxable services in Maine on behalf of the owner of the property"

Maine Revenue Services, Instructional Bulletin No. 43, Registration of Out-of-State Sellers and Other Persons, Section 2.D, Mandatory registration by other persons

Sources: Business Guide to Sales, Use, and Service Provider Tax (revised October 16, 2023); Marketplace Facilitators FAQ; Instructional Bulletin No. 43, Registration of Out-of-State Sellers and Other Persons; Title 36, § 1754-B, Registration of sellers; Sales and Use Tax FAQ.

Resale certificate: buying inventory without paying sales tax

The form:: Resale Certificate (issued by Maine Revenue Services)
Do you need your own permit to give one?: Yes: the state ties the certificate to the buyer's own permit or account number

Maine doesn't use a fill-in form: MRS itself issues a resale certificate to active registered retailers reporting annual gross sales of $3,000 or more, and the buyer gives a signed copy to each supplier, saying in the order that the goods are for resale. It covers only the types of items that business ordinarily buys for resale. A registered retailer under $3,000 a year gets no resale certificate, pays tax to suppliers and takes a credit for it on its return.

Thrift stores, estate sales and yard sales

Maine's definition of retail sale excludes any casual sale and any sale by a personal representative settling an estate, unless that sale is made through a retailer or in continuing a business (36 M.R.S. § 1752(11)(B)).

"To qualify for a Resale Certificate, a retailer must have an active account and report gross sales of $3,000 or more per year."

Maine Revenue Services, Sales and Use Tax FAQ, Why didn’t I receive a Resale Certificate?

Sources: Rule No. 301, Sales for Resale and Sales of Packaging Materials; Sales and Use Tax FAQ; Business Guide to Sales, Use, and Service Provider Tax (revised October 16, 2023); Title 36, § 1752, Definitions; Title 36, § 1754-B, Registration of sellers.

Garage sales, yard sales and other occasional sales

Exempt: an isolated transaction, not one of repeated and successive transactions of like character. A casual sale is not a retail sale in Maine, so it isn't taxed: an isolated sale outside the ordinary course of repeated and successive transactions of like character, including sales at a bazaar, fair or rummage sale by a civic, religious or fraternal group that isn't a registered retailer. A retailer selling on behalf of an owner (consignment) is never a casual sale, and casual sales of vehicles, trailers, watercraft and aircraft are taxed.

The rule: 36 M.R.S. § 1752(1-D) and (11)(B)(1); § 1764.

""Casual sale" means an isolated transaction in which tangible personal property or a taxable service is sold other than in the ordinary course of repeated and successive transactions of like character by the person making the sale."

Maine Legislature, Office of the Revisor of Statutes, Title 36, § 1752, Definitions, § 1752(1-D)

Sources: Title 36, § 1752, Definitions; Title 36, § 1764, Tax against certain casual sales and rentals.

Worked examples

Marketplace-only seller in Portland

You live and store inventory in Maine, so you have a physical presence: MRS says you register (free). On your return, the marketplace sales go in gross sales and then in exempt sales, as long as you have each marketplace's written statement that it collects Maine tax.

Adding a flea market table

$300 of table sales in a month are your own retail sales: 5.5% of $300 is $16.50 of Maine sales tax, reported on your return.

A small seller buying for resale

With $2,400 of gross sales a year you get no resale certificate, so you pay the 5.5% tax on a $200 lot ($11.00) and claim it back as a credit for sales tax paid on goods bought for resale on your next return. At $3,000 or more a year, MRS issues a resale certificate.

Edge cases and details

A marketplace's sales don't count toward a seller's own $100,000 remote-seller threshold; only direct Maine sales do.
A retailer that has a resale certificate can't choose to pay tax to suppliers and claim the credit instead.
Suppliers mark resale invoices exempt (MRS's wording: Maine sales tax exempt, for resale) and keep a copy of the buyer's valid resale certificate; without one, the supplier must prove the sale was for resale.
Each November 1, MRS reviews registered retailers' returns (unless a retailer's resale certificate runs past that December 31) and issues a resale certificate good for 5 calendar years to those reporting $3,000 or more in gross sales over the prior 12 months; a retailer under that figure can ask for one by showing a more recent 12 months of $3,000 or more (36 M.R.S. § 1754-B(2-C)).
A new registrant that says on its application it expects $3,000 or more in annual gross sales gets a provisional resale certificate: one issued January 1 to September 30 lasts the rest of that year and the next 3 years; one issued October 1 to December 31 lasts until the end of the 4th following year (§ 1754-B(2-B)).
MRS says marketplace sellers and facilitators are subject to audit like any other business.
Maine's statute makes retail sales by a person who is required to register but isn't registered a Class E crime, and continuing to sell after MRS revokes a registration a Class D crime; both are strict liability crimes (36 M.R.S. § 1754-B(3) and (2-A)).

What to do

Based in Maine and selling on marketplaces: register on the Maine Tax Portal (free) and keep each marketplace's written statement that it collects Maine tax.
Selling direct or through a consignment arrangement where you sell for others: register before you start; a consignment agent registers too.
Buying inventory for resale: once you report $3,000 or more a year, use the resale certificate MRS issues; below that, keep receipts for the credit.
Unsure whether your selling is casual or a business? Check with a tax professional or MRS.

Common questions

Is there a fee to register for Maine sales tax?

No. MRS says there is no fee, and Retailer Certificates have no expiration date.

Why didn't I get a Maine resale certificate?

MRS issues resale certificates only to active retailers reporting $3,000 or more in gross sales a year; below that, you pay tax to suppliers and claim a credit on your return.

Do I need to register in Maine if I only sell on Etsy or Poshmark from out of state?

Not if you have no physical presence in Maine and each marketplace has given you a written statement that it collects Maine tax, according to MRS.

Is a yard sale taxable in Maine?

A casual sale (an isolated sale, not part of repeated sales of the same kind) isn't a retail sale under Maine law, so it isn't taxed, except casual sales of vehicles, trailers, watercraft and aircraft.

General information, not tax or legal advice

This page summarizes Maine's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Maine Revenue Services (MRS) directly.

Sources

Official pages this page is built from, with the day each was read.

Maine Revenue Services: Marketplace Facilitators FAQ; read Oct 23, 2026. Who registers, written statement, reporting facilitated sales, no fee, audits.
Maine Revenue Services: Instructional Bulletin No. 43, Registration of Out-of-State Sellers and Other Persons; read Oct 23, 2026. Mandatory registration, including consignment agents.
Maine Revenue Services: Business Guide to Sales, Use, and Service Provider Tax (revised October 16, 2023), dated Oct 16, 2023; read Oct 23, 2026. 5.5% rate, who registers, no fee, certificates, resale certificates.
Maine Revenue Services: Sales and Use Tax FAQ; read Oct 23, 2026. Retailer vs resale certificate; $3,000 rule; credit for tax paid.
Maine Revenue Services: Rule No. 301, Sales for Resale and Sales of Packaging Materials; read Oct 23, 2026. How sales to active registered retailers are exempt; under $3,000.
Maine Legislature, Office of the Revisor of Statutes: Title 36, § 1752, Definitions; read Oct 23, 2026. Casual sale; retail sale excludes casual sales and estate settlement sales.
Maine Legislature, Office of the Revisor of Statutes: Title 36, § 1764, Tax against certain casual sales and rentals; read Oct 23, 2026. Casual sales of vehicles, trailers, watercraft and aircraft are taxed.
Maine Legislature, Office of the Revisor of Statutes: Title 36, § 1754-B, Registration of sellers; read Oct 23, 2026. Resale certificate issuance and the $3,000 review.
Maine Revenue Services: Sales and Use Tax Rates & Due Dates; read Oct 23, 2026. General sales rate 5.5% (column effective 01/01/2026).

Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices

What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.