Sales Tax in Hallowell, Maine in 2025

In Hallowell, you only have to pay the Maine state sales tax (5.500%). There is no county, city or special sales tax.

We'll walk you through how the sales tax rate is determined for Hallowell and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Hallowell.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Hallowell Sales Tax Rate 2025

Since there are no local sales taxes in Hallowell, the only sales tax you have to pay is to the state of Maine, which is set at 5.500%.

This rate applies to the following zip codes in Hallowell:

What Creates Sales Tax Nexus in Hallowell?

Hallowell has the sales tax nexus rules as Maine. 

Read More: Check out this detailed guide on Sales Tax in Maine.

You have sales tax nexus in Hallowell if you meet one of the following conditions:

• 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.

What Products Are Exempt from Hallowell Sales Tax?

Hallowell doesn't have any special exemptions and follows the same sales tax rules as Maine.

The items exempt from sales tax in Hallowell 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.

Who Needs a Sales Permit in Hallowell?

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

You can register for a sales tax permit online at the Maine Tax Portal. 

How to Collect Sales Tax in Hallowell

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

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Hallowell

You can file Hallowell sales tax returns using the following methods:

• 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