The Maine sales tax is 5.5% on most retail purchases, with higher rates for a few specific categories: 8% on prepared food and liquor served on-premises, 9% on short-term lodging, and 10% on both short-term auto rentals and adult-use cannabis. Maine has no local or county sales taxes, so the rate on your receipt is the full amount owed anywhere in the state.
Rates by Type of Purchase
Maine sets its sales tax rates by statute, and they apply uniformly in every city and county.1Maine State Legislature. Maine Code Title 36 Section 1811 – Sales Tax
- 5.5% general rate on most tangible goods and taxable services sold at retail.
- 8% on prepared food, and on liquor sold for on-premises consumption at licensed bars, restaurants, breweries, wineries, and distilleries.
- 9% on short-term lodging, including hotels, motels, rooming houses, and tourist or trailer camps.
- 10% on auto rentals of less than one year, including loaner vehicles provided outside of warranty service.
- 10% on adult-use cannabis and cannabis products at retail.
Maine does not run sales tax holidays. There is no tax-free weekend for back-to-school shopping or emergency supplies; the tax applies year-round.
How to Calculate What You Owe
Multiply the purchase price by the decimal form of the applicable rate. For the standard 5.5% rate, that’s 0.055. A $200 pair of boots carries $11.00 in tax, for a total of $211.00. A $45 restaurant meal at 8% adds $3.60, bringing the total to $48.60.
When the math produces a fraction of a cent, Maine law requires you to carry the calculation to the third decimal place. If that third digit is 5 or higher, round up to the next whole cent; if it’s 4 or lower, round down. A $17.99 item at 5.5% produces $0.98945 in tax, and because the third decimal is 9, the tax rounds up to $0.99.2Maine State Legislature. Maine Code Title 36 Section 1812 – Adding Tax to Sale Price
Because Maine has no local surcharges, you never need to look up a ZIP code or a city rate. The statewide rate for the category of purchase is the only rate that applies.
What’s Taxable
Maine taxes most physical goods sold at retail: electronics, furniture, clothing, motor vehicles, building materials, and the like. The tax also reaches products transferred electronically, such as downloaded software and digital media.1Maine State Legislature. Maine Code Title 36 Section 1811 – Sales Tax
Starting January 1, 2026, Maine repealed its separate Service Provider Tax and folded those services into the regular sales tax at 5.5%. The affected services include cable and satellite television or radio, telecommunications, installation and repair of telecom equipment, fabrication services, and rental of video media and equipment.3Maine Revenue Services. Notice to Service Provider Tax Accounts
Shipping is excluded from the taxable price only when the shipping cost is separately stated on the invoice and the goods move by common carrier, contract carrier, or the U.S. Postal Service. If a retailer bundles shipping into the item price without breaking it out, the whole amount is taxable. Delivery by the retailer’s own truck, rather than a common carrier, can also make the shipping charge taxable.
Common Exemptions
Several everyday categories are exempt from Maine sales tax:
- Grocery staples bought for home consumption. Prepared food from restaurants and delis is not exempt and is taxed at 8%.
- Medications sold on a doctor’s prescription for human use.
- Prosthetic and orthotic devices ordered by a licensed health care practitioner.
- Crutches and wheelchairs purchased (not rented) for sick, injured, or disabled individuals.
- Sales to the state, its political subdivisions, and the federal government.
Commercial agriculture and aquaculture get targeted relief as well: seed, fertilizer, pesticides, feed, breeding stock, and similar inputs used in production are exempt.4Maine Legislature. Maine Code Title 36 Section 1760 – Exemptions
Retailers can buy inventory tax-free with a resale certificate. Maine Revenue Services automatically issues one to any retailer with an active sales tax account and at least $3,000 in gross annual sales. Below that threshold, you pay tax to your vendor and take a credit on your next sales tax return for tax paid on goods you resold.5Maine Revenue Services. Sales, Use, and Service Provider Tax FAQ
Use Tax on Out-of-State Purchases
If you buy something from an out-of-state seller who doesn’t charge Maine sales tax and then use the item in Maine, you owe use tax at the same rate the sale would have carried, generally 5.5%.6Maine State Legislature. Maine Code Title 36 Section 1861 – Imposition This most often applies to online purchases from smaller retailers without a Maine tax obligation.
Most people report use tax on their Maine individual income tax return. If you don’t know the exact total of your untaxed purchases for the year, you can estimate using a table in the income tax instruction booklet or by multiplying your Maine adjusted gross income by 0.08%. Any single item costing more than $5,000 has to be reported separately on an individual use tax return, filed with payment by the 15th of the month after the purchase.5Maine Revenue Services. Sales, Use, and Service Provider Tax FAQ
If You Collect Sales Tax as a Business
Registered retailers file returns with Maine Revenue Services. Monthly is the default and is required at higher volumes. Smaller operations may qualify for less frequent filing based on average monthly tax liability: quarterly if that average is at least $100 but under $600, semiannual if it’s under $100 per month but over $50 per year, and annual if it’s under $50 per year. Returns are due by the 15th of the month following the end of your reporting period, whatever the frequency.7Maine Revenue Services. Sales and Use Tax Rates and Due Dates
Out-of-state sellers must register once their gross revenue from deliveries into Maine exceeds $100,000 in the current or previous calendar year. Marketplace facilitators such as Amazon, Etsy, and eBay collect and remit the tax on sales they facilitate, which usually means third-party sellers working exclusively through such a platform don’t need their own Maine registration, provided the facilitator has confirmed in writing that it handles the tax.8Maine Revenue Services. Marketplace FAQ