When acquiring an existing business in Maine, the following steps should be taken to register for sales tax:

1. Register the New Entity: If the business structure changes, register the new entity with the Maine Secretary of State.

2. Obtain a Sales Tax Permit: Apply for a sales tax permit through the Maine Revenue Services (MRS) by completing the Sales and Use Tax Registration Certificate application with necessary business details.

3. Secure an Employer Identification Number (EIN): Obtain an EIN from the IRS if not already acquired, as it is required for tax registration.

4. Transfer Existing Permits: Notify MRS of the change in ownership and apply for a new sales tax permit if necessary, transferring any existing permits from the previous owner.

5. Ensure Compliance with Past Obligations: Review past sales tax filings and payments to ensure the business is current with all obligations up to the acquisition date.

6. Understand Tax Obligations: Familiarize yourself with Maine’s sales tax rates, taxable goods and services, exemptions, and filing requirements to maintain ongoing compliance.

7. Notify Suppliers and Customers: Inform suppliers and customers of the ownership change and update sales tax registration details as needed.

8. Review and Update Business Practices: Ensure that all sales and tax collection systems are updated to reflect the new ownership and compliance requirements.

9. Consult a Tax Advisor: Seek advice from a tax professional to ensure all steps are correctly followed and to address any complex tax issues related to the acquisition.

By following these steps, businesses can effectively register for sales tax in Maine upon acquiring an existing business, ensuring compliance and smooth continuation of operations.