Maine's Sales Tax Rate, Explained
Maine's 5.5% rate applies uniformly across the entire state. There are no county, city, or district sales taxes in Maine, so every address from Kittery to Fort Kent carries the same general rate.
The simplicity ends at the general rate. Maine applies higher rates to specific categories: 8% on prepared food, 9% on short-term lodging, 10% on short-term auto rentals, and 14% on adult-use cannabis. Compare New England's approaches with our Massachusetts Sales Tax Calculator.
What's Taxed and What's Exempt in Maine
Most tangible goods are taxable at 5.5%: clothing, electronics, furniture, and household goods. Groceries are exempt, which is the main everyday break.
Restaurant meals face the 8% prepared food rate instead of 5.5%, and hotel stays face 9%. As of January 1, 2026, digital streaming services became taxable for the first time. Most personal and professional services remain untaxed, and prescription drugs are exempt.
Worked Example: A $1,000 Purchase in Portland
A $1,000 appliance bought in Portland is taxed at 5.5%: $1,000 x 5.5% = $55.00 in tax, for a $1,055.00 total. The math is the same in every Maine town.
| Item | Amount |
| Purchase price | $1,000.00 |
| Maine combined rate (Portland) | 5.5% |
| Sales tax | $55.00 |
| Total at checkout | $1,055.00 |
Book a $200 hotel night in Bar Harbor and the 9% lodging rate applies instead, adding $18.00. The calculator above lets you pick lodging, meals, or general merchandise for the right rate.
Local Taxes: How Maine's Total Adds Up
There are no local sales taxes in Maine. The state does not authorize counties or municipalities to add their own sales tax, which keeps the rate map completely flat.
The category-specific rates function as Maine's version of local variation. Tourists feel it most, paying 9% on lodging and 8% on restaurant meals while residents buying everyday goods pay 5.5%.
Online Shopping and Marketplace Rules in Maine
Maine's economic nexus threshold is $100,000 in sales, with no transaction-count test. Marketplace facilitators must collect, so online orders show the flat 5.5% at checkout.
Airbnb and Vrbo collect the 9% lodging tax on short-term rentals as registered transient rental platforms in most cases. Direct bookings with a host may require the host to collect and remit it themselves.
Sales Tax Holidays in Maine
Maine does not offer a sales tax holiday. The state has never created one, and the flat-rate system with category-specific rates leaves little room for a holiday program.
The permanent grocery exemption and the relatively low 5.5% general rate are the year-round breaks. Visitors should budget for the 9% lodging tax instead, which applies every night of the year.
Frequently Asked Questions
What is Maine's sales tax rate in 2026?
A flat 5.5% on general merchandise statewide, with no local add-ons. Prepared food is 8%, lodging 9%, auto rentals 10%, and adult-use cannabis 14%.
Are groceries taxed in Maine?
No. Unprepared food for home consumption is exempt.
What is Maine's lodging tax?
Short-term lodging is taxed at 9% statewide, with no additional local lodging tax.
Are streaming services taxed in Maine?
Yes, as of January 1, 2026, digital audiovisual and audio streaming services became taxable.
Does Maine tax online purchases?
Yes. Remote sellers over $100,000 in Maine sales must collect the flat 5.5%, and marketplace facilitators collect at checkout.
Does Maine have a sales tax holiday?
No. Maine has never offered one.
Related Maine and Sales Tax Tools
Check your take-home pay with the Maine Paycheck Calculator, since sales tax hits harder when budgets are tight, or estimate a big purchase with our Car Loan Calculator. Compare rates with the main Sales Tax Calculator or browse more free tools at USACalculator.
Maine rate snapshot (5.5% flat statewide). Sources: Tax Foundation, State and Local Sales Tax Rates Midyear 2026, TaxCloud on Maine 2026 rates. Figures reviewed for 2026. This calculator provides an estimate for planning purposes and is not tax advice.