Merchant Services in Maine
Last updated:
What a Maine business needs to know before taking card payments: the state sales tax rate, what the law says about card surcharges, and what it costs to form an LLC. Every figure below comes from an official Maine page or statute and links to it. Checked 2026-10-15.
Maine at a glance
| Item | What we found | Source |
|---|---|---|
| State sales tax base rate | 5.5% | Official source |
| Card surcharge rule | Prohibited by statute | Official source |
| LLC formation fee | $175.00 | Official source |
| LLC recurring fee | $85.00 every year | Official source |
| Wage income tax | Up to 7.15% | Official source |
Card surcharges in Maine
What the statute says
9-A M.R.S. section 8-509: a seller in a sales transaction may not impose a surcharge on a cardholder who uses a credit or debit card instead of cash, check or similar means. A discount is not a surcharge. Governmental entities have a limited exception.
Maine bills to change this have been proposed; check the Legislature's site for the current status.
Maine's law does not let a seller add a surcharge when a customer pays by card, so a surcharge is not an option here. The statute does not stop you from offering a discount for another way of paying: a discount is treated differently from a surcharge in the Maine text above. If you want to pass on card costs, price the card amount as your normal price and offer a lower price for cash, and ask your processor and a lawyer how to display it.
Worked example: a $100 card sale
Using a published online card rate of 2.9% + $0.30 (Stripe, checked 2026-10-15), a $100 sale costs you $3.20 to process.
| Your card cost | $3.20 |
|---|---|
| Visa's limit for credit cards (lower of your cost or 3%) | $3.00 |
| Maine's limit | No surcharge allowed |
| Most you could add on this sale | $0.00 |
| Share of your card cost that covers | 0% |
Visa's own rule: Visa's Q&A says U.S. merchants may surcharge credit cards (not debit or prepaid) up to the merchant discount rate for the card or 3%, whichever is lower, must disclose it as a merchant fee at the point of entry, point of sale or checkout and on the receipt, and must notify their acquirer at least 30 days before starting.
This is arithmetic from published rules, not legal advice. Visa's rules apply to credit cards only (not debit or prepaid), require disclosure, and require notice to your processor before you start. Ask your processor before you surcharge.
See the surcharge laws for all states ·Try the surcharge calculator
Sales tax in Maine
The state base rate is 5.5%, which we read on the official page (General Sales 5.5% 5.5% 5.5% 5.5%). That is the 17 lowest of the 46 states whose base rate we have verified. On a $100 purchase the state tax is $5.50; on a $1,250 purchase it is $68.75.
Prepared food and some other categories are taxed at higher rates.
Local taxes may apply on top of the state rate, and the exact rate depends on the address.
Forming an LLC in Maine
The state filing fee for an LLC is $175.00, which is the 41 lowest of the 48 states whose formation fee we have verified.
After that, Maine charges $85.00 every year (annual report), so the state fees in the first year are about $260.00.
Maine filing office ·How to start an LLC
Paying employees in Maine
Maine taxes wages with graduated rates, topping out at 7.15%.
As a rough estimate, a single employee paid $2,000 every two weeks would have about $89.55 of Maine income tax withheld per paycheck. This is an estimate and does not include credits or local taxes.
Estimate: state rates per Tax Foundation 2026; check with Maine.
What this means for a Maine business
Plan on absorbing card fees or building them into your prices. A card surcharge is off the table in Maine.
Frequently asked questions
Can I add a credit card surcharge in Maine?
No. Maine's statute prohibits it. Ask your payment processor and a lawyer before changing how you price card payments.
What is the sales tax in Maine?
The state base rate is 5.5%. Local taxes may apply.
How much does it cost to form an LLC in Maine?
The state filing fee is $175.00.
Other state pages
We publish a state page only when the sales tax rate, the LLC formation fee and the surcharge rule are all verified from official sources.