The Maine sales tax is a statewide 5.5% charge on most retail goods and taxable services, with no city or county tax added on top. A handful of categories carry higher rates: prepared meals at 8%, short-term lodging at 9%, short-term car rentals at 10%, and adult-use cannabis at 14%. Groceries bought for home use and prescription medicines are exempt.
What the 5.5% Rate Covers
Most tangible goods sold at retail in Maine are taxed at 5.5% of the sale price. That includes everyday purchases like electronics, furniture, clothing, and household items. The seller collects the tax at checkout and sends it to Maine Revenue Services.1Maine State Legislature. Maine Revised Statutes Title 36 Section 1811 – Sales Tax
Starting January 1, 2026, several services that used to fall under a separate Service Provider Tax are taxed at the same 5.5% rate. These include telecommunications, cable and satellite television or radio, fabrication services, and certain equipment rentals. Businesses that filed those sales separately now report them on the regular sales tax return.2Maine.gov. General Information Bulletin No. 115
Categories Taxed Above 5.5%
Four categories are singled out for higher rates:
- Prepared food served at restaurants, bars, and other licensed establishments is taxed at 8%.1Maine State Legislature. Maine Revised Statutes Title 36 Section 1811 – Sales Tax
- Short-term lodging — stays under 90 days in hotels, rooming houses, tourist camps, trailer camps, and short-term vacation rentals — is taxed at 9%.3Maine State Legislature. Maine Revised Statutes Title 36 Section 1811 – Sales Tax
- Renting a car for less than one year is taxed at 10%.3Maine State Legislature. Maine Revised Statutes Title 36 Section 1811 – Sales Tax
- Adult-use cannabis and cannabis products are taxed at 14% as of January 1, 2026, up from 8%.2Maine.gov. General Information Bulletin No. 115
No Local Sales Tax
Maine does not let cities, counties, or municipalities add their own sales tax. The rate on a given purchase is the same in Portland, Bangor, or any small town, so there are no local codes for shoppers or sellers to track.4Maine Revenue Services. Sales, Use, and Service Provider Tax FAQ
What’s Exempt
Grocery staples bought for home consumption — bread, milk, produce, and similar items — are not taxed. That exemption does not reach prepared meals, which are taxed at 8%.5Maine Legislature. Maine Revised Statutes Title 36 Section 1760 – Exemptions
Prescription medicines for human use are also exempt, but the exemption does not apply to adult-use cannabis products.5Maine Legislature. Maine Revised Statutes Title 36 Section 1760 – Exemptions Sales to qualifying nonprofits and government agencies are generally exempt as well, provided the buyer gives the seller a valid exemption certificate at the time of purchase.
Use Tax on Out-of-State Purchases
When you buy a taxable item from a seller that doesn’t collect Maine sales tax, you owe use tax at the same 5.5% rate. This covers online orders and goods brought in from other states for personal use.6Maine State Legislature. Maine Revised Statutes Title 36 Section 1861 – Use Tax
Individuals report use tax on their Maine income tax return for items priced at $5,000 or less. For items of $1,000 or less each, you can skip itemizing and instead report an estimate equal to 0.04% of your Maine adjusted gross income. If any single item cost more than $1,000 but no more than $5,000, add the actual tax for that item on top of the estimate. Items over $5,000 are reported separately to Maine Revenue Services.7Maine State Legislature. Maine Revised Statutes Title 36 Section 1861-A – Reporting Use Tax on Individual Income Tax Returns
Registering as a Seller
Any business selling taxable goods or services in Maine must register with Maine Revenue Services before making sales. Registration is free.8Maine Revenue Services. Marketplace FAQ You can apply online through the Maine Tax Portal by selecting “Register a New Business,” or submit a paper application. The form asks for your business name, physical address, federal employer identification number (or Social Security number for sole proprietors), your business activity, and expected sales volume.4Maine Revenue Services. Sales, Use, and Service Provider Tax FAQ Once approved, you’ll receive a retailer certificate showing your sales tax registration number.
Resale Certificates
A resale certificate lets a retailer buy inventory without paying sales tax, since tax will be collected when the goods are sold to the final customer. Maine Revenue Services issues a resale certificate alongside the retailer certificate at registration, but only if the business expects at least $3,000 in gross sales over the coming year. Retailers below that threshold pay sales tax on their purchases upfront. The certificate is valid for up to five calendar years, and renewal requires at least $3,000 in reported gross sales over the previous 12 months.9Maine Revenue Services. Instructional Bulletin No. 54 – Resale Certificates
Remote Sellers
Out-of-state sellers without a physical presence in Maine must still register if their Maine-directed sales cross either of two thresholds in the current or previous calendar year: gross revenue above $100,000, or 200 or more separate transactions with Maine buyers.10Maine Revenue Services. Guidance for Remote Sellers
Filing Frequency and Deadlines
Maine Revenue Services reviews each active account once a year and assigns a filing frequency based on average monthly tax liability:
- Monthly, for average liability of $600 or more per month
- Quarterly, for at least $100 but less than $600 per month
- Semiannual, for under $100 per month but more than $50 per year
- Annual, for less than $50 per year
Every return and payment is due by the 15th of the month after the reporting period ends.11LII / Legal Information Institute. 18-125 C.M.R. ch. 304, Section 2 – Sales and Use Tax Returns A monthly filer’s January return is due by February 15; a quarterly filer’s January–March return is due by April 15.4Maine Revenue Services. Sales, Use, and Service Provider Tax FAQ
Penalties for Late Filing or Payment
If you don’t file a return and your liability tops $25, the penalty is the greater of $25 or 10% of the tax due when you file within 60 days of a formal demand, rising to the greater of $25 or 25% once that 60-day window closes. If you file on time but pay late, a separate penalty of 1% of the unpaid tax accrues each month or partial month the balance sits open, capped at 25%. Interest runs on the unpaid balance as well.12Maine State Legislature. Maine Revised Statutes Title 36 Section 187-B – Penalties Even at low sales volumes, staying current on filings keeps these from stacking up.