PLEASE NOTE: If you do not have a Maine Sales, Use, or Service Provider Tax account already established with Maine Revenue Services, click the button below labeled "Application."

To file original Sales, Use or Service Provider Tax returns, click on the "Internet Filing" button at the bottom of this page.

The forms below are to be used by taxpayers currently registered with Maine Revenue Service needing to file an amended tax return.  A separate return must be completed for each period to be amended. 

Complete the amended return as it should have originally been filed.  If you have already submitted a payment for the period you are amending, enter the payment amount on the line titled “Credit Carry Forward From Prior Period”. 

Mail your sales tax return to:

Maine Revenue Services
P.O. Box 1065
Augusta, ME 04332-1065

Internet Filing   Application
Long Sales Tax Return & Instructions
(periods prior to October 2013)
Long Sales Tax Return & Instructions
(periods October 2013 & later)
Service Provider Tax Return & Instructions
(periods October 2013 and later)
Business Use Tax Return & Instructions
(periods prior to October 2013)
Business Use Tax Return & Instructions
(periods October 2013 and later)
Service Provider Tax Return & Instructions
(periods prior to October 2013)