Checked against Maine Revenue Services pages: September 2026
Maine Revenue Services itself issues the Resale Certificate, a document separate from the Retailer Certificate, only to taxpayers that qualify. You make copies of it to give suppliers.[1] You must have an active Maine sales tax account and report gross sales of $3,000 or more per year to qualify for a Resale Certificate.[2]
Maine resale certificate at a glance
| Agency | Maine Revenue Services[1] |
|---|---|
| Certificate | Resale Certificate issued by Maine Revenue Services (no separate form number)[1] |
| Register first? | Yes — sales tax registration (Retailer Certificate)[2] |
| Registration cost | Not stated by the agency |
| How long it lasts | Expires December 31; valid up to five calendar years; renewals valid four calendar years[1] |
| Multistate (MTC) certificate | With conditions[1] |
| Streamlined (SST) certificate | Not stated by the agency |
How to get a resale certificate in Maine
- When you apply to MRS for a sales tax registration you receive a Retailer Certificate; qualifying retailers also receive a Resale Certificate.[1] You register for a sales tax account through the "Register a New Business – Start Here" link on the Maine Tax Portal, or with a paper application.[2]
- Use Resale Certificate issued by Maine Revenue Services (no separate form number).[1]
- Resale Certificates expire on December 31st. A new one is valid for the rest of the issue year plus three more calendar years (four if issued after October 1st). Renewed certificates are valid for four calendar years.[1]
Giving the certificate to a wholesale supplier
Keep the original and give each supplier a properly completed and signed copy. A copy on file can cover later purchases from that supplier while it stays valid; you must state at each sale that the purchase is for resale.[1]
Sellers can check whether a Retailer, Resale, or Exemption Certificate is valid with the online Resale and Exemption Lookup in the Maine Tax Portal.[2]
Sellers must keep Resale Certificates received from customers on file for a minimum of six years.[1]
Suppliers and buyers across state lines
A resale certificate or similar document issued by the purchaser's home state is not valid in Maine; out-of-state retailers without a Maine account can use the MTC Uniform certificate instead.[1]
For out-of-state retailers without a Maine sales tax account, MRS accepts the Multistate Tax Commission's Uniform Sales & Use Tax Certificate as a resale certificate; on it the buyer gives its home-state sales tax registration number.[1]
The Maine Revenue Services pages we checked do not mention the Streamlined Sales and Use Tax Agreement Certificate of Exemption.
What else the Revenue Services tells resellers
- If you do not qualify for a Resale Certificate, you pay sales tax to your vendor on items bought for resale and claim a credit on your next return on the line "Credit for Sales Tax Paid on Goods Purchased for Resale."[2]
- If you have been issued a Resale Certificate, you do not have the option of paying sales tax to suppliers and claiming the resale credit on your return.[2]
- When a new Resale Certificate is issued, you must give suppliers copies to replace the one on file; otherwise the supplier must charge tax until it receives a valid certificate.[1]
- Giving a supplier only your sales tax registration number does not support a resale claim; the claim must be documented with a valid Resale Certificate.[1]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose Maine as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer Maine certificate replaces the old one when you renew.
Common questions
Does a Maine resale certificate expire?
Resale Certificates expire on December 31st. A new one is valid for the rest of the issue year plus three more calendar years (four if issued after October 1st). Renewed certificates are valid for four calendar years.
Does Maine accept the multistate (MTC) resale certificate?
For out-of-state retailers without a Maine sales tax account, MRS accepts the Multistate Tax Commission's Uniform Sales & Use Tax Certificate as a resale certificate; on it the buyer gives its home-state sales tax registration number.
This is general information, not tax advice. Forms and rules change; confirm with the Revenue Services before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Maine government page. We record the page and the date we read it:
- www.maine.gov/…/IB54ResaleCertificates022020.pdf · checked 2026-09-26
- www.maine.gov/…/sales-use-service-provider-tax · checked 2026-09-26
