Maine Amazon Sales Tax
Maine enforces its marketplace facilitator law since October 2019 and applies a flat 5.5% rate with no local sales tax.
Overview
Maine's marketplace facilitator law took effect October 1, 2019. Maine applies a single statewide rate of 5.5% with no local option sales taxes, so the rate is 5.5% everywhere in the state. Amazon collects and remits Maine sales tax on orders it facilitates into the state.
Maine is not a major Amazon fulfillment-center state, so marketplace sellers' Maine exposure is generally driven by economic nexus rather than warehoused inventory. Maine originally used a $100,000-or-200-transactions standard, but the 200-transaction prong was removed effective January 1, 2022, leaving a $100,000 sales threshold only.
For Amazon-only sellers, Amazon's collection covers Maine marketplace orders, so there is no separate ongoing registration obligation tied solely to those sales. Sellers with direct (non-Amazon) Maine sales should evaluate the $100,000 threshold and consult a tax professional for edge cases.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers with more than $100,000 in gross sales into Maine (the 200-transaction prong was removed January 1, 2022) must register and remit.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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