Maine state law: no STR registration; lodging-tax seller registration required

The Maine Revised Statutes do not establish a statewide STR registry, database, or permit number requirement. Local STR registration (Portland's STR Registration program, Bar Harbor's VR1/VR2 categories, Kennebunkport's licensing) is enacted under 30-A MRS § 3001 home rule. At the state level, 36 MRS § 1754-B requires every 'person engaged in the business of making sales of tangible personal property or taxable services in this State' to register with the State Tax Assessor. The 9% lodging tax on STR stays under 28 days (36 MRS § 1811) triggers seller registration. Per § 1754-B, a marketplace facilitator (Airbnb, Vrbo, Booking.com) must register and collect once Maine gross sales exceed $100,000 in the current or prior calendar year. Hosts selling exclusively through a registered marketplace facilitator are generally relieved of the direct registration duty, but hosts who sell off-platform or whose own gross sales exceed $100,000 must register directly with Maine Revenue Service. Failure to register when required is a Class E crime; continuing to sell after revocation is a Class D crime.

Class E crime (up to 6 months and $1,000) for failure to register as a Maine sales-tax seller when required; Class D crime (up to 364 days and $2,000) for continuing to sell after registration revocation per 36 MRS § 1754-B.