Maine Sales Tax Calculator
Calculate the exact sales tax for any purchase in Maine. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
ME Base State Rate: 5.5%
Cumberland
Total Amount
$105.50
$100.00 + $5.50 tax
Tax Components
Maine Sales Tax Highlights
Maine has a flat 5.5% state sales tax
No local sales taxes
Groceries exempt
Maine Sales Tax FAQ
What is Maine's sales tax rate?
Maine has a flat 5.5% state sales tax with no local taxes.
Maine Sales Tax Rate Structure in 2026
Maine imposes a flat 5.5% state sales tax with no local sales taxes. The rate is the same in every city, town, and county across the state — Portland, Bangor, Augusta, and every other municipality charge exactly 5.5%. This uniformity makes Maine straightforward for businesses and consumers alike.
While 5.5% is the standard rate, Maine applies different rates to specific categories. Short-term lodging and prepared food are taxed at 8%, while auto rentals carry a 10% rate.
| Category | Tax Rate | Notes |
|---|---|---|
| General merchandise | 5.5% | Standard rate statewide |
| Prepared food / restaurants | 8% | Meals tax — higher than general rate |
| Short-term lodging | 8% | Hotels, motels, vacation rentals |
| Auto rentals | 10% | Short-term vehicle rentals |
Because there are no local tax additions, the rate you see is the rate you pay everywhere in Maine. The only variation comes from the product category, not the location.
Tax-Exempt Items and Special Rules in Maine
Maine exempts groceries (food for home consumption) from sales tax. Prescription drugs are also exempt. Clothing is fully taxable at the standard 5.5% rate — Maine does not offer a clothing exemption.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | All food for home consumption |
| Prepared food / restaurants | Yes — 8% | Higher meals tax rate |
| Clothing | Yes — 5.5% | No clothing exemption |
| Prescription drugs | Exempt | All prescription medications |
| Over-the-counter medicine | Yes | Non-prescription drugs are taxable |
| Heating fuel | Exempt | Fuel for home heating exempt (critical for Maine winters) |
| Electricity (residential) | Exempt | Residential electricity exempt |
Maine's exemption for residential heating fuel and electricity reflects the state's harsh winters and the significant heating costs residents face. This exemption covers wood, pellets, oil, propane, and other heating fuels used in residential dwellings, as well as residential electricity.
Filing and Compliance for Maine Sales Tax
Maine Revenue Services (MRS) administers all sales tax collection. Businesses register for a Sales Tax Registration Certificate through the Maine Tax Portal. Filing frequency: monthly (annual liability over $3,600), quarterly ($600–$3,600), or annually (under $600).
Maine adopted economic nexus effective July 1, 2018, requiring remote sellers with more than $100,000 in sales or 200 transactions to Maine customers to collect and remit sales tax.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective October 1, 2019 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Maine Revenue Services (MRS) |
| Late filing penalty | 1% per month on unpaid tax (up to 25%) |
| Sourcing method | Destination-based |
Maine is a member of the Streamlined Sales Tax (SST) agreement. The flat rate with no local variations makes Maine one of the simplest SST states for compliance. Sellers registered through the SST system handle Maine with minimal additional effort.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Maine Revenue Services
Official Maine tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.