Reseller tax guide

Maine resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Maine: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Maine quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 5.50%^[1]
Resale certificate: Maine Resale Certificate (issued by Maine Revenue Services)^[1]
Certificate expiry (as listed): Dec 31, valid up to 5 calendar years (auto-renewed for active retailers)^[1]
Permit or registration: Maine sales tax registration (Retailer Certificate), plus a separate Resale Certificate for qualifying retailers^[1]
Online application offered: Yes^[3]
Where to apply: State application page^[3]

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Maine sales tax registration (Retailer Certificate), plus a separate Resale Certificate for qualifying retailers.^[1] The state says it offers an online application.^[3] State application page.^[3]

The resale certificate the state lists is Maine Resale Certificate (issued by Maine Revenue Services). Expiry: Dec 31, valid up to 5 calendar years (auto-renewed for active retailers).^[1] The state's certificate form asks for a permit or registration number.^[1]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Multistate Tax Commission uniform certificate.^[1]

Out-of-state buyers

A resale certificate issued by the buyer's home state is not valid in Maine, but the Multistate Tax Commission Uniform Sales and Use Tax Certificate is accepted from out-of-state retailers with no Maine sales tax account.^[1]

Other points the sources mention

Maine Revenue Services issues the Resale Certificate, which displays the business's sales tax registration number. Everyone who registers gets a Retailer Certificate, but only retailers who indicate they expect $3,000 or more in gross sales over the next year also get a Resale Certificate.^[1]
A retailer without a Resale Certificate pays tax on inventory purchases and claims a credit on the return line for sales tax paid on goods purchased for resale. Maine says a retailer that holds one and pays tax anyway may apply for a refund through the Maine Tax Portal or on Form APP-153.^[1]
A supplier can treat the Resale Certificate on file as a blanket certificate for repeat purchases, as long as the purchaser states at each sale that the purchase is for resale and the certificate is still valid. The bulletin sets a 6 year minimum for sellers to keep customer certificates.^[1]
Maine says a sales tax registration number alone does not support a tax-free purchase, and describes a properly completed and signed Resale Certificate as what supports it.^[1]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Maine. According to the state's information, a purchaser who paid sales tax to a seller can file the refund claim directly.^[4]

Who files, per the state: Purchaser files directly, per the state^[4]
Refund form named by the state: Form APP-153 (Application for Refund of Sales or Use Tax)^[4]
How the state says to submit: Maine Tax Portal or Form APP-153 to Maine Revenue Services^[4]
Time limit the state describes: Generally 3 years^[4]

The state says refunds are disallowed when an application is received more than 3 years after the date of overpayment.^[4]

Illustration

Illustration: the Maine state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 5.50% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

Do I need a sales tax permit to sell on eBay in Maine?

Maine says a seller with no physical presence in Maine that sells only through a marketplace is not required to register if the marketplace facilitator gave it a written statement that the facilitator collects the tax. Maine also says a seller with a physical presence in Maine is required to register regardless of volume of sales. Registration is done on the Maine Tax Portal.^{[2, 3]}

How do I get a Maine resale certificate?

Maine's process starts with registering for a sales tax account on the Maine Tax Portal. A registrant that indicates it expects $3,000 or more in gross sales over the next year is issued a Resale Certificate by Maine Revenue Services along with its Retailer Certificate. According to Maine, one that expects less does not receive one, pays tax at purchase, and claims a credit on its return.^{[1, 3]}

Does a Maine resale certificate expire?

Yes, on December 31. One issued before October 1 is valid for the rest of that year and the next three calendar years; one issued on or after October 1 is valid for the rest of that year and the next four. Active retailers that reported $3,000 or more in gross sales over the previous 12 months are renewed automatically for four calendar years.^[1]