State guide

Maine sales tax rate and guide (2026)

Last updated Checked monthly

Maine’s state sales tax rate is 5.5%. Maine has no local sales taxes, so every sale pays the same rate.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Maine state rate

5.5%

Combined rate
5.5%
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Maine sales tax calculator

Choose a city or enter an address.

Delivered to a Maine city
Sales tax$5.50on $100.00 · total $105.50
Taxable5.5% combined rate
  • MaineState · 5.5%$5.50

General merchandise delivered to Portland, ME 04104.

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Maine sales tax at a glance

Rates

State rate
5.5%
Local rates
None
Combined rates
5.5%

Selling into Maine

Economic nexus
$100,000 in sales a year
Sourcing
One statewide rate: Maine has no local sales taxes.
SaaS
Exempt
Shipping
Taxable with the item

Registering and filing

Filing portal
Maine Tax Portal
Returns due
The 15th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Maine’s largest cities

Sales tax rates in the largest Maine cities
CityCountyBreakdownRate
PortlandCumberland CountyState 5.5%5.5%
LewistonState 5.5%5.5%
BangorState 5.5%5.5%
South PortlandState 5.5%5.5%
AuburnState 5.5%5.5%
SanfordState 5.5%5.5%
BiddefordState 5.5%5.5%
WestbrookState 5.5%5.5%
SacoState 5.5%5.5%
AugustaState 5.5%5.5%
WatervilleState 5.5%5.5%

What’s taxable in Maine?

The tax on a $100 sale in Portland.

Everyday goods

  • General merchandiseTaxable$5.50
  • ClothingTaxable$5.50
  • Clothing accessoriesTaxable$5.50
  • Personal care productsTaxable$5.50
  • Feminine hygiene productsExempt$0
  • Children’s diapersTaxable$5.50
  • Pet foodTaxable$5.50

Food and drink

  • Groceries (food for home)Exempt$0
  • Prepared foodTaxable$8.00
  • CandyTaxable$5.50
  • Snack foodTaxable$5.50
  • Soft drinksTaxable$5.50
  • Bottled waterTaxable$5.50
  • Juice (70–99% juice)Exempt$0
  • Dietary supplementsTaxable$5.50

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsExempt$0

Software and digital

  • SaaS (consumer)Exempt$0
  • SaaS (business)Exempt$0
  • AI softwareExempt$0
  • Downloaded softwareTaxable$5.50
  • Digital productsTaxable$5.50
  • eBooksTaxable$5.50
  • Streaming subscriptionsTaxable$5.50
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesExempt$0

Maine sales tax due dates for 2026

Returns are due the 15th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026February 16
February 2026March 16
March 2026April 15
April 2026May 15
May 2026June 15
June 2026July 15
July 2026August 17
August 2026September 15
September 2026October 15
October 2026November 16
November 2026December 15
December 2026January 15 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 15
Q2 (April–June) 2026July 15
Q3 (July–September) 2026October 15
Q4 (October–December) 2026January 15 2027
Annual
PeriodDue
2026January 15 2027

Never miss a Maine due date.

Zamp files and pays every Maine return on time and answers the state’s notices. You approve; we handle the rest.

Maine sales tax guide

Nexus, registration, collecting and filing.

Maine has a simple sales tax system, with a single rate for most goods and services. However, some products have special tax rates, so knowing what’s taxed differently is important.

This Maine sales tax guide will simplify the process, help you understand sales tax nexus, and explore how to collect taxes in the state.

We’ll also share a reliable solution for streamlined sales tax management that ensures sales tax compliance across the United States.

Maine Sales Tax Rate 2026

Maine has a state sales tax rate of 5.5%, with no additional local sales taxes.

However, the rate can vary depending on the type of product you sell. For example, prepared food has a sales tax rate of 8% in some establishments, while short-term auto rentals are taxed at 10%.

Collecting Maine Sales Tax from Customers

Here’s what you should know about collecting sales tax in Maine:

Do I Have to Collect Maine Sales Tax from Customers?

You should collect sales tax in the state if you sell tangible personal property or taxable services.

What Creates Sales Tax Nexus in Maine?

If you meet any of the following conditions, you have sales tax nexus in Maine:

  • Physical nexus: Businesses that own, rent, or lease offices and warehouses and use personal property to conduct any business operations or activities in Maine.
  • Employees: Businesses with employees, contractors, or other individuals involved in creating and maintaining a market for their products.
  • Services: Repair or installation of tangible personal property, either performed by the seller’s own employees or by a third-party contractor hired by the seller.
  • Delivery of taxable goods and services: Businesses that transport tangible personal property into Maine using their own vehicles or a third-party carrier other than interstate common carriers.
  • Economic nexus: Marketplace facilitators and remote sellers who make more than $100,000 in sales in the state.

Learn more about sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect Sales Tax from Maine Customers if I Sell on Amazon, Walmart, eBay, or Etsy?

No.

Maine has a marketplace facilitator law requiring platforms like Etsy or Amazon to collect sales tax of third-party sellers on their platforms. If a marketplace seller’s sales don’t exceed $100,000, they don’t have to register, collect, or remit Maine sales tax.

Zamp Tip

You must collect sales tax on your other non-marketplace Maine sales if you still meet the state’s other sales tax nexus rules.

Taxable Products in Maine

Sales tax in Maine may be different for some specific products. For instance, the sales tax rate is 8% for prepared food and alcoholic beverages sold in establishments licensed for on-premises liquor consumption. Meanwhile, certain rentals of living quarters are taxed at 9%.

Here’s a comprehensive breakdown of the items subject to tax in Maine:

Are Groceries Taxable in Maine?

Grocery items are generally exempt from the state’s sales tax.

Is Clothing Taxable in Maine?

Yes, clothing is taxed in Maine.

Are Digital Products Taxable in Maine?

Yes, products transferred electronically are taxable in Maine.

Is Software-as-a-Service (SaaS) Taxable in Maine?

While Maine imposes tax on sales of prewritten software and other digital products delivered electronically, it does not explicitly extend this treatment to software accessed remotely or cloud-hosted. SaaS is likely exempt from sales tax.

Note: The state has not issued direct guidance on the taxability of SaaS.

Are Services Taxable in Maine?

Certain services are subject to a 6% service provider tax in the state. Some of these services are:

  • Cable and satellite television services
  • Satellite radio services
  • Fabrication services
  • Telecommunications services
  • Private nonmedical institution services

Zamp Tip

You must collect sales tax on your other non-marketplace Maine sales if you still meet the state’s other sales tax nexus rules.

Tax-Exempt Items

Some items that are sales tax exempt in Maine are:

  • Groceries for human consumption,
  • Medical prescriptions (does not include medical cannabis),
  • Fuels used for home cooking or heating (except gas and electricity),
  • Air or water pollution control facilities certified by the Department of Environmental Protection and
  • Printed materials, such as advertising flyers and promotional content, purchased to include in a publication.

How to Register for a Maine Sales Tax Permit

Register for a sales tax permit online at the Maine Tax Portal.

Learn how to register for a seller’s permit in every US state.

Do I Need a Maine Sales Tax License if I’m Only a Wholesaler?

Yes, you need a state tax permit even if you’re a wholesaler. However, businesses with annual gross sales over $3,000 can use a resale certificate to be exempt from taxes on purchases made for resale.

How to Collect Sales Tax in Maine

Maine follows destination-based sales tax sourcing for both in-state and out-of-state businesses. This means that if you sell to a Maine resident, you must apply the sales tax rate based on the buyer’s shipping address.

Should You Collect Sales Tax on Shipping Charges in Maine?

In Maine, shipping charges are usually exempt from if you meet the following conditions:

  • The shipment is made directly from the retailer’s business or another location to the purchaser
  • The transportation charges are listed separately
  • The delivery is handled by a common carrier, contract carrier, or the U.S. mail

How to File and Pay Sales Tax in Maine

There are multiple ways to file and pay Maine sales tax:

  • Automated: Let Zamp handle your Maine sales tax filing and remittance so you won’t ever have to deal with a sales tax return.
  • File online: File electronically through the Maine Tax Portal.
  • File by mail: Mail Form ST-7 to:
    • State Treasurer
      Maine Revenue Services
      PO Box 1065
      Augusta, Maine

Explore how you can file and pay sales tax in other US states.

All 11 Maine cities

A

  • Auburn5.5%
  • Augusta5.5%

B

  • Bangor5.5%
  • Biddeford5.5%

L

  • Lewiston5.5%

P

  • Portland5.5%

S

  • Saco5.5%
  • Sanford5.5%
  • South Portland5.5%

W

  • Waterville5.5%
  • Westbrook5.5%

Maine sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in Maine?

The Maine state sales tax rate is 5.5%. Maine has no local sales taxes, so the rate is the same everywhere in the state. The most common combined rate is 5.5%.

What is the sales tax rate in Portland, Lewiston, Bangor and South Portland?

Portland: 5.5%. Lewiston: 5.5%. Bangor: 5.5%. South Portland: 5.5%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Maine sales tax if my business is in another state?

Yes, once your sales into Maine pass $100,000 in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Maine Revenue Services, collect tax on taxable sales to Maine buyers and file returns.

Is SaaS taxable in Maine?

No. Software as a service isn’t subject to sales tax in Maine.

Are groceries and clothing taxed in Maine?

Groceries (food for home) are exempt in Maine. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Maine?

Yes. Delivery charges on a taxable sale are taxed at the same rate as the item in Maine: 5.5% in Portland.

Has the Maine sales tax rate changed recently?

Not in the 11 cities we checked: every one has the same combined rate today as in July 2023.

Which rate do I charge: my location or my customer’s?

One statewide rate: Maine has no local sales taxes. A seller based in Maine charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

Use tax applies to items purchased without paying sales tax at the time of purchase. The use tax rate is usually the same as the sales tax.

What is the penalty for filing and/or paying Maine sales tax late?

If you file a return after the due date, Maine Revenue Services will charge a late filing penalty of $25 or 10% of the tax due, whichever is greater. And if you don’t file even after receiving a formal “demand notice” from the MRS, the penalty will increase to $25 or 25% of the tax due.

Can I amend a Maine sales tax return?

Yes, you can amend a Maine sales tax return when you file electronically via the Maine Tax Portal.

How often do I need to file and pay sales tax in Maine?

Here’s how your tax liability determines your filing and paying frequency:

  • Monthly: Average monthly liability is $600 or more
  • Quarterly: Average monthly liability is between $100 and $600
  • Semiannual: Average sales tax liability is less than $100 per month but more than $50 per year
  • Annual: Average annual sales tax liability is less than $50

Sources. Maine Revenue Services · Maine Tax Portal · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

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