Maine Sales
Tax Rate

Maine's general sales and use tax rate is 5.5% in 2026, with higher special rates for prepared food, lodging, short-term automobile rentals and adult-use cannabis. Maine also made a major structural change on January 1, 2026 by repealing the Service Provider Tax and moving formerly taxed services into the sales and use tax system.

Beginning in 2026, services such as telecommunications, fabrication and digital audiovisual or digital audio services are taxed under Maine sales and use tax rules at 5.5%. This means businesses that previously focused on the Service Provider Tax need to use the sales tax system for current transactions.

Source: Maine Business Guide to Sales and Use Tax

Source: Maine Service Provider Tax Repeal Notice

What Are the Maine Sales Tax Rates in 2026?

Maine uses a 5.5% general sales tax rate in 2026, but several transaction categories have higher statutory rates.

The applicable rate depends on the type of transaction, not merely the seller's industry.

Source: Maine Business Guide to Sales and Use Tax

How to Calculate Maine Sales Tax

Maine sales tax is calculated by multiplying the taxable sale price by the rate assigned to that transaction category.

Taxable Sale Price × Applicable Maine Rate = Sales Tax

For example, a $100 general taxable retail purchase at 5.5% produces $5.50 of sales tax. A $100 prepared-food sale at 8% produces $8 of tax.

Businesses that sell more than one category of taxable product or service need to separate sales by the correct rate on their records and returns.

What Changed in Maine Sales Tax on January 1, 2026?

Maine repealed the Service Provider Tax effective January 1, 2026 and moved formerly covered services into the sales and use tax system.

• Cable and satellite television or radio services
• Fabrication services
• Telecommunications services
• Installation, maintenance or repair of telecommunications equipment
• Ancillary telecommunications services
• Digital audiovisual services
• Digital audio services
• Certain rental services now treated as taxable leases or rentals

These services are generally subject to the 5.5% sales and use tax rate for transactions occurring on or after January 1, 2026. The change also shifted reporting from the old Service Provider Tax return into the sales tax system.

Source: Maine General Information Bulletin 115

What Is Taxable in Maine?

Maine sales tax applies to retail sales of tangible personal property, products transferred electronically and taxable services covered by state law.

• Most tangible personal property
• Products transferred electronically when taxable
• Prepared food at the special rate
• Lodging at the lodging rate
• Certain short-term vehicle rentals
• Telecommunications and related services
• Fabrication services
• Digital audiovisual and digital audio services

Taxability depends on the product or service definition. Businesses should not assume that every service is taxable or that every digital transaction is treated the same way.

Common Maine Sales Tax Exemptions

Maine law exempts several common categories of transactions from sales and use tax.

• Grocery staples
• Qualifying prescription medicines and certain medical items
• Property purchased for resale with proper documentation
• Qualifying government and exempt-organization purchases
• Certain agricultural, fishing, forestry and production-related purchases
• Other specifically exempt transactions under Maine law

Maine updated several exemption rules in 2026, including medical-equipment provisions. Sellers should keep exemption certificates and other supporting documentation when tax is not collected.

Maine Sales Tax vs. Use Tax

Maine use tax applies when taxable property or services are purchased for use in Maine and the retailer did not collect the sales tax that would have applied.

The general Maine use tax rate is 5.5%, but a purchase is subject to the rate that would have applied if the same item had been sold in a taxable Maine retail transaction.

Source: Maine Business Guide to Sales and Use Tax

Maine Remote Seller Economic Nexus

A remote seller is generally required to register for Maine sales and use tax when gross revenue from Maine sales exceeds $100,000 in the current or previous calendar year.

Current Maine Revenue Services guidance focuses on the $100,000 gross-sales threshold for sales of tangible personal property, products transferred electronically or taxable services delivered into Maine.

Once the threshold is exceeded, registration and collection must begin on the timetable set by Maine Revenue Services.

Source: Maine Remote Seller Guidance

Maine Marketplace Facilitator Rules

Marketplace facilitators are treated as retailers for taxable sales they facilitate and can be responsible for collection and remittance of Maine sales and use tax.

A marketplace seller with no physical presence in Maine that only sells through a marketplace can have different registration obligations from a seller making direct Maine sales. Direct sales count separately when determining whether a marketplace seller exceeds the $100,000 threshold.

Source: Maine Marketplace FAQ

Maine Sales Tax Registration and Filing

Businesses located in Maine that regularly sell tangible personal property or taxable services generally must register for a sales tax account.

Maine sales and use tax returns are generally due by the 15th day of the month following the filing period. Filing frequency depends on tax liability, with monthly filing generally required when average monthly sales tax liability is $600 or more.

Registered sellers can still be required to file a return even when all sales for the period are exempt or no tax is due.

Source: Maine Sales and Use Tax Rates and Due Dates

Source: Maine Sales and Use Tax FAQ