The Complete Guide to Maine Business Licenses
Maine does not have a general business license. Sellers register with Maine Revenue Services for sales tax, licensed professions are overseen by state boards, and your town or city may license specific activities. This guide explains each step for a new Maine business.
Step 1: Form the LLC
File a Certificate of Formation with the Secretary of State for $175. Every LLC files an $85 annual report by June 1. See the Maine LLC guide for every formation step.
Step 2: Sales tax registration
Register with Maine Revenue Services through the Maine Tax Portal; there is no fee. From January 1, 2026 the rates are 5.5% general, 8% on prepared food and 9% on lodging. Maine's separate Service Provider Tax was repealed on January 1, 2026. Remote sellers register once their Maine sales pass $100,000.
Step 3: Town and city licenses
Maine towns and cities license specific activities such as food service, victualers and peddlers. Check with your municipal clerk, and confirm zoning before you sign a lease.
Step 4: Professional licenses
The Office of Professional and Occupational Regulation (OPOR) oversees many professions. Among the building trades, only plumbers and electricians are licensed statewide — general contractors are not. Home construction or repair work over $3,000 needs a written contract.
Hiring staff and assumed names
Employers register for withholding with Maine Revenue Services, for unemployment tax with the Maine Department of Labor, and separately for Maine Paid Family and Medical Leave. LLCs file an assumed name with the Division of Corporations; sole proprietors file with the municipal clerk.
Checklist
| Registration | Agency | Cost |
|---|---|---|
| Certificate of Formation | Secretary of State | $175; $85 annual report |
| Sales tax registration | Maine Revenue Services | Free |
| Plumbing or electrical license | OPOR boards | Set by board |
| Town activity licenses | Your municipality | Set locally |
Frequently Asked Questions
Does Maine require a business license?
No. Maine has no general business license. Sellers register with Maine Revenue Services, and towns license specific activities.
How much does sales tax registration cost in Maine?
Nothing. Register free with Maine Revenue Services through the Maine Tax Portal.
What is the Maine sales tax rate?
5.5% general, 8% on prepared food and 9% on lodging.
How much does it cost to form an LLC in Maine?
The Certificate of Formation costs $175, and the annual report is $85, due June 1.
Do contractors need a license in Maine?
General contractors are not licensed statewide. Plumbers and electricians are, and home repair work over $3,000 needs a written contract.