Maine State Law

Maine requires electrical, plumbing, and oil burner technician contractors to be licensed by the Department of Professional and Financial Regulation. General contractors are not licensed at the state level but…

Source: ME Department of Professional and Financial Regulation

Maine employers must report all newly hired and rehired employees to the State Directory of New Hires within 7 days of the hire date. Reports must include the employee name,…

Source: ME Department of Health and Human Services

Maine employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: ME Department of Labor

Maine businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the Secretary of State and pay a…

Source: ME Secretary of State

Maine enacted a Paid Family and Medical Leave program effective May 2026. Employees may receive up to 12 weeks of paid leave per year, funded through a payroll contribution shared…

Source: Maine Department of Labor

Coastal Enterprises Inc. (CEI) is a Maine-based CDFI that provides loans and equity investments to small businesses including startups and rural enterprises. CEI focuses on businesses that create quality jobs…

Source: Coastal Enterprises Inc.

Home-based businesses in Maine are governed by local municipal zoning ordinances, which vary by town. Most municipalities permit limited home occupations subject to restrictions on customer visits, exterior signage, and…

Source: Maine Department of Agriculture Conservation and Forestry

Maine offers a Business Equipment Tax Exemption (BETE) for qualifying new business equipment placed in service on or after April 1, 2008. Eligible businesses receive a full exemption from local…

Source: Maine Revenue Services

The Maine Department of Professional and Financial Regulation licenses and regulates numerous professions including contractors, healthcare providers, real estate agents, and financial services. License requirements and fees vary by profession.

Source: Maine Department of Professional and Financial Regulation

Maine requires LLCs to file a Certificate of Formation with the Secretary of State. The filing fee is $175. A registered agent with a ME address is required.

Source: ME Secretary of State

Maine employers must provide workers compensation coverage for all employees including part-time workers. Sole proprietors and partners are exempt but may elect coverage. The Maine Workers Compensation Board oversees compliance…

Source: Maine Workers Compensation Board

Maine LLCs and corporations must file an Annual Report with the Secretary of State each year by June 1. The filing fee is $85. Failure to file results in administrative…

Source: Maine Secretary of State

Maine LLCs are formed by filing a Certificate of Formation with the Secretary of State and paying a $175 filing fee. A registered agent with a Maine street address is…

Source: Maine Secretary of State

The Maine Technology Institute (MTI) provides seed grants of up to $25,000 to early-stage technology-based businesses in Maine. No repayment required for grants.

Source: Maine Technology Institute

The Finance Authority of Maine (FAME) provides direct loans and loan guarantees to Maine small businesses that cannot obtain conventional financing.

Source: Finance Authority of Maine

Maine's minimum wage is $14.65/hour in 2025. The minimum wage is adjusted annually for inflation. Tipped employees must receive $7.33/hour plus tips.

Source: ME Department of Labor

Maine imposes a 5.5% sales tax on tangible personal property and certain services. Prepared food is taxed at 8%. Businesses must register with Maine Revenue Services.

Source: ME Revenue Services

Maine's corporate income tax rate is 8.93% on Maine taxable income. LLCs taxed as pass-through entities pay at the individual income tax rate which ranges from 5.8% to 7.15%.

Source: ME Revenue Services