Maine sales tax
Maine charges a state sales tax of 5.5%. There are no local add-ons, so 5.5% is the rate everywhere in Maine. That combined rate is the 45th highest of the 51 US states and DC.
What is the Maine sales tax rate in 2026?
| Component | Rate | What it means |
|---|---|---|
| State rate | 5.5% | Charged everywhere in Maine. |
| Typical combined rate | 5.5% | With no local add-ons, this is the rate statewide. |
To put the numbers in a sentence: the Maine state rate is 5.5%, and with no local add-ons the combined rate is 5.5% statewide.
What is the sales tax rate in my county in Maine?
Every one of Maine's counties has its own page with the rate, its components, and what the rate does not cover: Maine sales tax by county. The rate does not vary in Maine, but the county pages carry the exemptions and the caps, which is where it gets complicated.
What is unusual about sales tax in Maine?
No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.
How do I calculate sales tax on a purchase in Maine?
Multiply the taxable price by the combined rate. On a $100 purchase at the typical Maine combined rate of 5.5%, the tax is $5.50, for a total of $105.50. On a $1,000 purchase the tax is $55.00.
Two things change that arithmetic. Not everything is taxable: most states exempt some combination of groceries, prescription drugs and certain services. Use the sales tax calculator to run a different amount or a different state.
When does a business have to collect Maine sales tax?
A business with a physical presence in Maine has always had to register and collect. Since the Supreme Court's 2018 Wayfair decision, a remote seller with no physical presence also has to collect once it crosses the state's economic nexus threshold.
In Maine that threshold is $100,000 in sales, with no transaction-count test, measured over the current or previous calendar year. Note that exempt sales count toward the threshold in Maine, so you can cross it on revenue you never charged tax on.
Maine removed its 200-transaction threshold effective January 1, 2022 (LD 1416 / HP 891). The $100,000 figure is measured on gross sales, not just taxable sales.
You can check your own numbers against every state with the economic nexus checker.
How do I find the exact sales tax rate for an address in Maine?
Use the state's own lookup rather than an average. Maine publishes an official rate finder at https://www.maine.gov/revenue/, which returns the combined rate for a specific address. That is the figure that governs what you charge or what you should have been charged.
The flat truth on Maine sales tax
The number worth remembering is 5.5%, the typical combined rate, and because Maine has no local add-ons it is the actual rate everywhere in the state.
See also: Maine property tax by county and state income tax rates.
Sources
- Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)
- Maine official rate lookup
- Maine economic nexus guidance (Maine Revenue Services, Guidance for Remote Sellers)
- Rates reviewed August 30, 2026. State base rates verified against each state's Department of Revenue; average local rates from the Tax Foundation and are statewide averages, not the rate at any single address. Use officialLookupUrl for an exact combined rate.