Form your Maine LLC today

Step 4: Create a Maine LLC operating agreement

Every LLC needs a limited liability company operating agreement, whether you write it before, after, or alongside your certificate of formation filing. Even single-member LLCs need one, though it doesn't have to be written; an oral or implied understanding technically counts.

That being said, an unwritten agreement is a weak plan. If you disagree with a co-owner over ownership percentages or signing authority, an informal understanding won't hold up the way a signed document will.

Additionally, banks often want to see an operating agreement before they’ll open a business account, and since your certificate of formation doesn't list members or ownership percentages, this document becomes your main proof of ownership. Multi-member LLCs need this most, but solo owners benefit too. LegalZoom can help you create an operating agreement by answering a few questions online.

Step 5: Get an EIN for your Maine LLC

Many Maine LLCs need an employer identification number (EIN), which is a nine-digit federal tax ID. This step happens outside the Secretary of State's process entirely. Apply directly with the IRS and it's free.

Multi-member LLCs generally need one, as do LLCs with employees and LLCs that elect corporate tax treatment. A single-member LLC with no employees that hasn't elected corporate taxation may not need an EIN for federal income-tax purposes, although a bank or state tax registration may still require one.

Step 6: Register for Maine state taxes and business licenses

Forming your LLC doesn't automatically register it for state taxes or give you any licenses or permits your business may need. What you need depends on your business activities, whether you have employees, and where you operate. Register for the appropriate tax accounts with Maine Revenue Services and check state and local licensing requirements before you start doing business.

Maine business licenses

Maine doesn't require a general statewide business license. Local licensing varies a lot: A home-based consultant might need nothing at all, while a restaurant or salon in Portland or Bangor could need health inspections, zoning approval, and a local operating license. Certain professions (attorneys, accountants, contractors, healthcare providers) need a state board license regardless of location, and that's separate from anything the Secretary of State handles. A professional LLC doesn't replace the individual license each member has to maintain.

Maine's business licensing assistant tool generates a list of applicable licenses based on your answers. LegalZoom's service can also give you a personalized report with direct links to applications.

Maine state taxes

Some Maine LLCs need to register with Maine Revenue Services for one or more tax accounts (income tax withholding, sales and use tax, etc.). Register online through the Maine Tax Portal under the new business registration option; there's no fee. You'll need your EIN and a NAICS code.

Not every LLC needs every account type. Selling goods or taxable services means you need sales and use tax registration; Maine's general sales tax rate is 5.5%, while prepared food is generally taxed at 8%, lodging at 9%, and short-term automobile rentals at 10%. Hiring employees means you need income tax withholding registration.

Maine has no separate franchise tax or annual LLC privilege tax beyond the annual report fee. Members report pass-through income on individual Maine returns.

A single-member LLC with no employees and no taxable sales might not need to register with Maine Revenue Services at all beyond federal obligations.

Step 7: File your Maine LLC annual report

Every Maine LLC, domestic or foreign, must file an annual report to keep its information current and remain in good standing. The report is separate from your state and federal tax filings and is due each year after formation, so make sure you understand the filing fee, deadline, and consequences of missing it.

Domestic LLCs pay $85; foreign LLCs pay $150, and it’s owed every year regardless of revenue. The report mostly confirms or updates information already on file (registered agent, principal office address, management structure) rather than asking for financial disclosures.

The report is due by June 1 each year, starting the year after formation. Any late filing incurs a $50 late fee. Keep missing it, and the state can administratively dissolve your LLC, which strips away your liability protection and legal standing.

Maine LLC costs: Filing fees, annual report fees, and optional costs

The $175 filing fee is the only absolutely required fee until your LLC files its first $85 annual report fee. However most LLC owners budget for a name reservation, registered agent service, and potential business permit or license fees.