How do I get a business license?
Maine Secretary of State (entity formation) / Maine Revenue Services (sales tax registration) / Municipal Clerk or Town Office (local business license)
Step by Step
How to do it
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Determine your business structure: sole proprietor, LLC, corporation, partnership
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Register your business entity with the Maine Secretary of State (for LLCs and corporations) - file online at maine.gov/sos/busfiled or through the Maine Business Registration portal
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Obtain an EIN (Employer Identification Number) from the IRS at irs.gov if forming an entity, hiring employees, or operating as a partnership
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Register with Maine Revenue Services for applicable taxes - register online at maine.gov/revenue or through the Maine Tax Portal:
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- Sales Tax Registration (if selling taxable goods/services; Maine's Service Provider Tax also applies to many services)
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- Withholding Tax (if you have employees)
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- Other applicable Maine taxes
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Check with your MUNICIPALITY for local business licenses - Maine municipalities each set their own requirements; some require local business licenses or permits; others do not; contact your Town Office or City Hall
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Check for industry-specific state licenses: contractors (Maine Office of Professional and Occupational Regulation - OPOR at maine.gov/pfr/professionallicensing), health professionals, real estate, cosmetologists, engineers, and others require licenses through OPOR or relevant state boards
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Renew entity annual report with Secretary of State; renew local license per municipality schedule
Details
What you need to know
Required Docs
- Business name and type of activity
- Maine business address
- Entity formation documents if LLC or corporation
- EIN or Social Security number
- Industry-specific certifications if applicable
Fee
LLC formation: $175 online (one of the higher LLC fees nationally); corporation: $145 online; annual report: $85 (LLC), $85 (corporation); Sales Tax Registration: free; local license: varies by municipality
RENEWAL: Entity annual report due June 1 each year (NOTE: Maine used to have an annual report; verify current year requirements at maine.gov/sos/busfiled); local license: annual per municipality
ONLINE OPTION: Yes - maine.gov/sos/busfiled (entity formation); maine.gov/revenue or Maine Tax Portal (tax registration); maine.gov/pfr/professionallicensing (professional licenses)
WHERE TO GO: Maine Secretary of State (entity); Maine Revenue Services (tax); Town Office/City Hall (local license); OPOR (professional licenses)
Online Option
Yes - maine.gov/sos/busfiled (entity formation); maine.gov/revenue or Maine Tax Portal (tax registration); maine.gov/pfr/professionallicensing (professional licenses)
Where to Go
Maine Secretary of State (entity); Maine Revenue Services (tax); Town Office/City Hall (local license); OPOR (professional licenses)
Maine Notes
Important state-specific details
- Maine LLC formation: $175 - among the higher fees nationally (along with Massachusetts and a few others).
- Maine annual report: $85 - also on the higher end; due June 1.
- Maine sales tax: 5.5% (one of the lower state rates nationally); food for home consumption exempt; prepared food, lodging, and car rentals have different rates.
- Maine SERVICE PROVIDER TAX: Maine taxes many services that most states don't - confirm which services apply to your business at maine.gov/revenue.
- Maine OPOR (Office of Professional and Occupational Regulation): oversees contractors, real estate, cosmetology, engineering, and many other professions - maine.gov/pfr/professionallicensing | (207) 624-8603.
- Maine has a graduated state income tax (up to 7.15% for individuals; corporate income tax at 3.5%-8.93%).
- Maine does not have a general occupational license for all businesses at the state level - licensing is profession-specific through OPOR or relevant boards.
Official Source
State office contact
State Office
Maine Secretary of State, Business Services - maine.gov/sos/busfiled | (207) 624-7736; Maine Revenue Services - maine.gov/revenue | (207) 624-9595; Maine OPOR - maine.gov/pfr/professionallicensing | (207) 624-8603