Maine Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 15th day of the month.
• Other: Quarterly, if monthly tax is $100 or less; semiannually, if monthly tax is $50 or less; annually, if monthly tax is $25 or less.
• Administration:
  Bureau of Taxation
  Sales and Use Tax Division
  P.O. Box 1065
  Augusta, ME 04332-1065
  Phone: 207-287-2336