| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Androscoggin County | 5.5% | 0% | 5.5% | Lewiston |
| Aroostook County | 5.5% | 0% | 5.5% | Caribou |
| Cumberland County | 5.5% | 0% | 5.5% | Portland |
| Franklin County | 5.5% | 0% | 5.5% | Farmington |
| Hancock County | 5.5% | 0% | 5.5% | Bar Harbor |
| Kennebec County | 5.5% | 0% | 5.5% | Augusta |
| Knox County | 5.5% | 0% | 5.5% | Rockland |
| Lincoln County | 5.5% | 0% | 5.5% | Wiscasset |
| Oxford County | 5.5% | 0% | 5.5% | Paris |
| Penobscot County | 5.5% | 0% | 5.5% | Bangor |
| Piscataquis County | 5.5% | 0% | 5.5% | Dover-Foxcroft |
| Sagadahoc County | 5.5% | 0% | 5.5% | Bath |
| Somerset County | 5.5% | 0% | 5.5% | Skowhegan |
| Waldo County | 5.5% | 0% | 5.5% | Belfast |
| Washington County | 5.5% | 0% | 5.5% | Machias |
| York County | 5.5% | 0% | 5.5% | Alfred |
The Maine sales tax rate is 5.5% as of 2026. This rate applies to most purchases made within the state, with some exceptions for certain goods and services. Maine has a relatively low sales tax rate compared to other states, with a range of 0% to 5.5% depending on the location and type of purchase.
One unique aspect of Maine’s tax system is that it does not have a local sales tax, so the state rate of 5.5% applies uniformly across all counties and municipalities. This makes it easier for businesses and consumers to navigate the tax system, as there are no varying rates to keep track of.
Maine also has some specific exemptions and exclusions from sales tax, including groceries, clothing, and prescription medication. These exemptions help to reduce the burden of sales tax on low-income households and essential items.
It’s worth noting that while Maine has a relatively low sales tax rate, the state does have other taxes, such as income tax and property tax, that may apply to certain individuals and businesses.
Maine sales tax is collected by the Maine Revenue Services, which is responsible for administering and enforcing the state’s tax laws. The agency collects sales tax from businesses and individuals who make taxable purchases within the state.
Maine has a relatively simple sales tax system, with a single state rate of 5.5% that applies uniformly across all counties and municipalities. However, businesses that sell taxable goods and services must still register with the Maine Revenue Services and obtain a sales tax permit.
Maine also has a economic nexus threshold of $100,000 or more in annual gross sales, which requires out-of-state businesses to collect and remit sales tax on sales made to Maine customers. This threshold applies to businesses that sell taxable goods and services through online marketplaces, catalogs, or other remote sales channels.