Starting a Business in Maine: Licenses, Registrations & Checklist

Maine start-up checklist

Form your LLC or corporation with Maine Secretary of State, Bureau of Corporations. Official page
A trade name (DBA) is registered with the Municipal clerk.

Register for state taxes with Maine Revenue Services. Official page
Business-level tax: Corporate income tax.
Sales tax: get a Maine sales tax registration (Retailer's Registration) from Maine Revenue Services before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
There are no local sales taxes.
If you have employees, withhold Maine income tax from wages and register for withholding. Official page

Register for unemployment insurance with Maine Department of Labor. The 2026 taxable wage base is $12,000 per employee; experience-rated rates run from 0% to 6.29%. Official page
New employers start at 2.23%.
Workers' compensation through Maine Workers' Compensation Board and private insurers. Required when: 1 employee
Maine Paid Family and Medical Leave contributions (Maine Department of Labor, PFML Division). Applies from 1 employee.
Paid sick leave is required statewide from 11 employees.
Post the required labor notices at your workplace. Official page

(LLCs, corporations and nonprofits): every year by June 1; fee $85.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: Maine Secretary of State, Bureau of Corporations. Official page
Taxes: Maine Revenue Services. Official page
Unemployment insurance and labor rules: Maine Department of Labor. Official page
Workers' compensation: Maine Workers' Compensation Board.
Real estate licensing: Maine Real Estate Commission.
Alcohol licensing: Maine Bureau of Alcoholic Beverages and Lottery Operations.
Child care licensing: Maine Department of Health and Human Services.
Health facility licensing: Maine Department of Health and Human Services.

Municipal licenses (Town or city clerk): Maine has no general business license; municipalities license specific activities.
Cannabis: adult-use licensing, regulated by Maine Office of Cannabis Policy (Department of Administrative and Financial Services).

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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