The Ultimate Maine Sales Tax Guide

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 2025

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.

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?

Canned or prewritten computer software is taxed in Maine. However, custom computer software and services are tax-exempt in the state.

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

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.

FAQs on Paying and Filing Maine Sales Tax

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 

Maine Sales Tax Due Dates

Maine monthly sales tax filing due dates:

Taxable Period	Filing Due Date
January 2025	February 18, 2025
February 2025	March 17, 2025
March 2025	April 15, 2025
April 2025	May 15, 2025
May 2025	June 16, 2025
June 2025	July 15, 2025
July 2025	August 15, 2025
August 2025	September 15, 2025
September 2025	October 15, 2025
October 2025	November 17, 2025
November 2025	December 15, 2025
December 2025	January 15, 2026

Maine quarterly sales tax filing due dates:

Taxable Period	Filing Dates
Q1 (Jan-March) 2025	April 15, 2025
Q2 (Apr-June) 2025	July 15, 2025
Q3 (July-Sept) 2025	October 15, 2025
Q4 (Oct-Dec) 2025	January 15, 2026

Maine semiannual sales tax filing due date:

Taxable Period	Filing Dates
Jan-June 2025	July 15, 2025
July-Dec 2025	January 15, 2026

Maine annual sales tax filing due date:

Taxable Period	Filing Dates
2025	January 15, 2026

Let The Experts Handle Your Maine Sales Tax Filing

Are sales tax complexities holding your business back?

Well, Zamp is here to change that.

With a simple setup, accurate calculations, and one-click filing and registration, Zamp takes the headache out of sales tax.

Get started with Zamp today and watch your business thrive!