Maine has a uniform 5.5% statewide rate with no local add-ons, making it one of the simpler sales tax states in New England. Maine applies higher rates to tourism-related categories: 9% on lodging, 8% on prepared food and alcohol, and 10% on short-term vehicle rentals — reflecting Maine's heavy reliance on tourist revenue.
Maine sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 5.50% |
| Avg local add-on | 0.000% |
| Avg combined | 5.50% |
| Maximum combined | 5.50% |
Note: Maine has no local sales tax. Higher rates apply to lodging (9%), prepared food (8%), short-term auto rentals (10%).
Maine sales tax by city
Combined state + local sales tax rates for major cities in Maine:
| City | Combined Rate |
|---|---|
| Portland ME | 5.50% |
| Lewiston | 5.50% |
What's exempt in Maine
Groceries
Exempt from Maine state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
How Maine sales tax is calculated
Sales tax in Maine is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 5.50% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (5.50%) plus any local city or county add-ons. Maine does not allow local sales taxes — the rate is uniform statewide at 5.50%.
Quick calculation examples at average rate 5.50%:
$100 item
$5.50 tax
$105.50 total
$250 item
$13.75 tax
$263.75 total
$500 item
$27.50 tax
$527.50 total
$1,000 item
$55.00 tax
$1055.00 total
Additional tax-free items in Maine
Beyond the standard exemptions, Maine also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Maine Department of Revenue for complete rules.
Maine sales tax in context: rates, history, and neighbors
Maine's uniform 5.5% statewide rate (no local add-ons) has been stable since 2013 (raised from 5%). Specialized higher rates apply: 9% on lodging and short-term rentals, 8% on prepared food and alcoholic beverages, 10% on short-term auto rentals — reflecting Maine's heavy reliance on tourism revenue. Maine exempts groceries and prescription drugs. Maine borders New Hampshire (no sales tax) — Maine residents living in southern Maine commonly cross to NH for major purchases, particularly cars and electronics. Maine's tax structure emphasizes tourism extraction (high lodging/meals tax) while keeping retail relatively modest. Compared to neighbors: New Hampshire (0%), Vermont (~6.36% combined), Massachusetts (6.25%) — Maine sits in the lower middle of New England rates. Maine's lobster tax is unique — a 1.4-2.2¢/lb tax on commercial lobster sales funds Maine Lobster Marketing Collaborative.
Online shopping & Maine sales tax
Maine requires remote sellers with $100,000+ or 200+ Maine transactions to collect Maine's 5.5% sales tax. Maine also taxes digital goods — downloaded music, movies, e-books, and streaming subscriptions are taxable in Maine. Marketplace facilitators collect and remit Maine tax on all third-party sales.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Maine sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Maine state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Maine sales tax on common purchases?
Using Maine's average combined rate of 5.50%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | $6.60 | $126.60 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $54.95 | $1053.94 |
| Laptop / tablet | $1,299 | $71.45 | $1370.44 |
| New car ($35,000) | $35,000 | $1925.00 | $36925.00 |
| Home appliance | $1,500 | $82.50 | $1582.50 |
| Restaurant meal | $60 | $3.30 | $63.30 |
Based on Maine's average combined rate of 5.50%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Maine: business guide
If you sell goods or taxable services to Maine customers, here's what you need to know:
- Registration: Register for a Maine sales tax permit/license through the Maine Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Maine annual sales or 200+ transactions, you must collect Maine sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). The rate is uniform at 5.50% statewide.
- Destination vs origin sourcing: Maine uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Maine sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Maine Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Maine sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Maine resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Maine is not currently a member of the Streamlined Sales Tax (SST) Agreement — check Maine Department of Revenue for filing specifics.
Maine-specific business compliance details
Maine businesses register with Maine Revenue Services (MRS) at revenue.maine.gov for a Sales Tax Account. Filing frequency: monthly for $1,500+/year tax, quarterly for $300-$1,500, annually for under $300. Out-of-state sellers with $100,000+ in Maine sales (or 200+ transactions) must collect Maine tax (economic nexus, since 2018). Marketplace facilitators collect Maine tax. Maine uses destination-based sourcing — but with no local taxes, sourcing complexity is low. Maine taxes most digital goods including streaming services and SaaS. Specialized 9% lodging tax requires hotels, motels, B&Bs, and short-term vacation rentals (Airbnb, VRBO) to collect and remit separately. Penalties: 1% per month (capped at 25%) plus interest. Maine is generally a moderate-complexity state for sales tax compliance.
Maine sales tax frequently asked questions
What is the sales tax on a restaurant meal in Maine?
Restaurant meals and prepared food in Maine are taxed at 8% — higher than the standard 5.5% retail rate. This includes sit-down restaurants, take-out orders, and any food sold in a ready-to-eat state. Grocery store items like fresh produce, bread, and packaged foods (not prepared) remain exempt. Alcohol served at restaurants is also taxed at 8%.
How much is Maine's lodging tax for hotels and vacation rentals?
Maine charges a 9% sales tax on all transient lodging — hotels, motels, bed & breakfasts, and short-term vacation rentals (Airbnb, VRBO) all pay the 9% rate. On a $200/night hotel room, you'd pay $18 in lodging tax plus any local occupancy fees. Maine collects lodging tax from short-term rental platforms directly, simplifying compliance.
Does Maine have any sales tax holidays?
No — Maine does not offer any sales tax holidays. Maine's legislature has considered back-to-school holidays but has not enacted them. Maine's relatively low 5.5% base rate and full grocery exemption are seen as providing sufficient consumer relief without needing periodic holidays. New Hampshire (no sales tax) is easily accessible for tax-free shopping for many Maine residents.