Maine Sales Tax Calculator 2026

How to Use the Maine Sales Tax Calculator

Use the Maine sales tax calculator when you need to estimate the total cost of a taxable purchase in Maine. Enter the pre-tax price and the calculator will apply the 5.50% statewide rate to show the tax amount and total.

Because Maine does not have local city or county sales taxes, the rate is the same across all Maine locations for general retail sales. For special rates — such as 8.00% for prepared food, 9.00% for lodging, or 10.00% for short-term auto rentals — adjust the rate in the calculator.

For a quick consumer estimate, use 5.50%. For business compliance, verify the correct rate for the specific product or service type, as special rate categories apply to prepared food, lodging, auto rentals, and cannabis.

How Maine Sales Tax Works

Maine imposes a statewide sales and use tax on the sale, rental, or lease of tangible personal property and specified services. The standard general sales tax rate is 5.50%, and there are no local city, county, or district sales taxes. The rate is uniform across all of Maine.

Maine also imposes separate special rate categories. Prepared food and restaurant meals are taxed at 8.00%. Lodging rentals (hotels, motels, inns, vacation rentals) are taxed at 9.00%. Short-term auto rentals (less than one year) are taxed at 10.00%. Adult-use cannabis is subject to Maine's sales tax at 5.50% plus a separate 10.00% cannabis excise tax effective January 1, 2026.

One notable recent change: Maine now taxes digital audiovisual and digital audio services at the standard 5.50% rate effective January 1, 2026, aligning with the broader trend of states expanding sales tax to digital entertainment. Additionally, Maine has repealed its Service Provider Tax, effectively moving many services previously subject to SPT into the regular sales and use tax framework.

Maine is a destination-based state, meaning the sales tax rate is determined by the location where the buyer receives the goods. For most purchases within Maine, the applicable rate is 5.50%.

Maine Sales Tax Formula

Maine Sales Tax Examples

Example 1: $100 purchase in Maine

Using the standard 5.50% Maine sales tax rate:

This is the standard calculation for most taxable goods purchased in Maine.

Example 2: $250 purchase in Portland, Maine

Using the 5.50% rate that applies statewide including Portland:

Portland uses the same 5.50% general sales tax rate as all other Maine cities.

Example 3: Reverse sales tax from a Maine receipt

Suppose your Maine receipt total is $105.50 and the rate was 5.50%:

Use this reverse calculation when you have a final total and need to determine the original price before Maine sales tax was added.

Major Maine City Sales Tax Rates

All Maine cities and towns use the same 5.50% general sales tax rate. There are no local city or county sales tax add-ons in Maine. The table below shows major Maine cities for reference.

Why Sales Tax Does Not Vary by City in Maine

Unlike many US states, Maine does not permit local city, county, or district sales taxes. The general sales and use tax rate is set at the state level and applies uniformly across all of Maine. This means Portland, Lewiston, Bangor, Augusta, and every other Maine city all apply the same 5.50% rate for standard taxable purchases.

This makes Maine relatively simple for consumers and businesses compared to states with complex local tax structures. However, special rate categories (prepared food at 8.00%, lodging at 9.00%, auto rentals at 10.00%, and cannabis excise tax) apply uniformly across the state as well. The rate for a given product or service type is the same regardless of which Maine city the transaction occurs in.

What Is Taxable in Maine

Online Purchases and Remote Sellers in Maine

Online purchases delivered to Maine may be subject to Maine sales or use tax. Maine follows the economic nexus standard established in South Dakota v. Wayfair. Remote sellers and marketplace facilitators generally must register and collect Maine sales tax if their gross sales into Maine exceed $100,000 in the previous or current calendar year.

Because Maine has no local sales taxes, remote sellers only need to apply the single 5.50% statewide rate, which simplifies compliance compared to states with complex local rate structures. Marketplace facilitators are treated as sellers and are responsible for collecting and remitting Maine sales tax on qualifying marketplace transactions.

Plain-English example: if an ecommerce seller ships taxable goods to Maine customers and crosses $100,000 in Maine sales, the seller should register with Maine Revenue Services and begin collecting 5.50% Maine sales tax on taxable sales.

Maine Special Rate Categories

Maine applies several special rates that differ from the standard 5.50% general sales tax rate. These special rates apply statewide.

8.00% Prepared Food Rate

Prepared food and restaurant meals are taxed at 8.00% in Maine. This includes meals served at restaurants, fast food, deli takeout, catered meals, and similar prepared food sales. The standard grocery exemption for food for home consumption does not apply to prepared food.

9.00% Lodging Rate

Rentals of lodging accommodations in Maine are taxed at 9.00%. This applies to hotels, motels, inns, bed and breakfasts, short-term vacation rentals (including those booked through platforms like Airbnb and VRBO), and similar lodging rentals.

10.00% Short-Term Auto Rental Rate

The rental of passenger vehicles for less than one year is taxed at 10.00% in Maine. This applies to standard short-term car rentals from rental car companies and similar businesses.

Adult-Use Cannabis Rate (Effective Jan. 1, 2026)

Effective January 1, 2026, Maine imposes its standard 5.50% sales tax on adult-use cannabis sales, plus a separate 10.00% cannabis excise tax. This means the combined tax rate on adult-use cannabis purchases can be 15.50% before any local adjustments. Medical cannabis may have different tax treatment.

Common Maine Sales Tax Mistakes

• Assuming local cities or counties add their own sales tax on top of the 5.50% state rate.
• Using 5.50% for prepared food when the correct rate is 8.00%.
• Using 5.50% for lodging when the correct rate is 9.00%.
• Using 5.50% for short-term auto rentals when the correct rate is 10.00%.
• Forgetting that digital audiovisual and audio services became taxable at 5.50% starting in 2026.
• Forgetting that adult-use cannabis is subject to both 5.50% sales tax and 10.00% excise tax.
• Applying the Service Provider Tax rules when SPT has been repealed and services moved into general sales tax.
• Failing to register with Maine Revenue Services when the $100,000 economic nexus threshold is crossed.
• Assuming all services are exempt; many services are now taxable under the general sales tax framework.

Maine Sales Tax for Businesses

Businesses selling taxable goods or services in Maine generally need to register for a Maine sales tax permit with Maine Revenue Services. Registration can be completed through Maine's online tax portal or by filing the appropriate business registration application.

The main compliance considerations for businesses include: correctly classifying products and services at the proper rate (5.50% general, 8.00% prepared food, 9.00% lodging, 10.00% auto rental, 5.50% + 10.00% cannabis), applying destination-based sourcing, collecting tax from customers, filing returns on time, and remitting collected tax. Filing frequency depends on sales volume.

For remote sellers, the $100,000 economic nexus threshold is a key trigger. Sellers crossing this threshold should register with Maine Revenue Services, begin collecting the appropriate Maine sales tax, and file returns according to their assigned cycle. Marketplace facilitators have their own compliance obligations.

Businesses should maintain records of gross receipts, exempt sales, resale certificates, exemption documentation, and filed returns. Purchases of goods for resale can typically be made tax-free with a valid Maine resale certificate. Businesses should also verify whether specific medical equipment or other exempt items apply to their operations.

This calculator is useful for estimates, but businesses should verify exact obligations with Maine Revenue Services, Maine tax law guidance, or a qualified tax professional before filing or making compliance decisions.

Official Maine Sales Tax Sources

Use these sources to verify Maine sales tax data before deployment:

• Maine Revenue Services — Sales and Use Tax Information
• Maine Revenue Services — Special Rate Categories (Prepared Food, Lodging, Auto Rental)
• Maine Revenue Services — Digital Audiovisual and Audio Services Guidance
• Maine Revenue Services — Cannabis Tax Information
• Maine Revenue Services — Service Provider Tax Repeal Information
• Maine Revenue Services — Economic Nexus Guidance
• Maine Revenue Services — Tax Forms and Publications
• Maine Revenue Services Online Tax Portal
• Tax Foundation — 2026 State and Local Sales Tax Rates

Last reviewed: June 2026. Rates and rules can change. Verify with Maine Revenue Services before filing, remitting, or making compliance decisions.