The Maine state sales tax rate is 5.5% in 2026. When county and city taxes are added, the combined rate ranges from 5.5% in areas with no local additions up to 5.5% in the highest-taxed jurisdictions. The most populated areas of Maine — including Cumberland County — have a combined rate of 5.5%.
Maine has a flat 5.50% statewide rate with no local additions. Maine is one of the few states that exempts both groceries AND clothing from sales tax.
💡 Quick Reference: $100 purchase in Maine at the average combined rate costs approximately $105.50 after tax. Use the calculator above to find the exact amount for any county or city in Maine.
Groceries in Maine are exempt from Maine sales tax. Clothing purchases are exempt from Maine sales tax. Prescription drugs and medical devices are generally exempt from sales tax in Maine, as they are in most US states.
Common Maine Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Maine sales tax.
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Grocery Food
Unprepared groceries are exempt from Maine sales tax in Maine.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Maine.
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Clothing
Clothing is exempt from Maine sales tax in Maine.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Maine Sales Tax Work?
Sales tax in Maine is collected at the point of purchase by retailers and remitted to the Maine Department of Revenue. The total rate you pay is the sum of the Maine state rate (5.5%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Maine — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Maine sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Maine annual sales or 200+ Maine transactions must also register and collect Maine sales tax even without a physical presence.
📅 Maine Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Maine Department of Revenue based on your sales volume. File and pay online through the Maine state tax portal.
The Maine state sales tax rate is 5.5% in 2026. With county and city additions, combined rates range from 5.5% to 5.5% depending on your location. The most common combined rate in populated Maine counties is around 5.5%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Maine are exempt from Maine sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Maine sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Cumberland County at 5.5%: $200 × 0.55 = $11.00 in sales tax, making the total $211.00. Or simply use the free Maine sales tax calculator at the top of this page.
Yes, if you meet Maine’s economic nexus threshold. Remote sellers must collect and remit Maine sales tax if they have $100,000 or more in Maine sales or 200+ separate Maine transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Maine.
Most services are not subject to Maine sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Maine — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Maine Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Maine is 5.5%, which occurs in areas with the maximum local tax additions on top of the 5.5% state base rate. The lowest rate is the state base rate of 5.5% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Maine.