Maine Sales Tax Calculator 2026 — 5.5% Rate

The Maine Sales Tax Calculator is a free, browser-based tool that works out the sales tax and total price on any Maine purchase. Maine charges a flat 5.5% general rate with no county or city add-ons, plus higher statutory rates of 8% on prepared food, 9% on lodging and 10% on short-term auto rental. Updated 2026-09-07.

Maine Sales Tax Rate: State vs Combined

The Maine state sales tax rate is 5.5%, and unlike most states, that is the whole story for a general purchase. Maine has no county, city, or local option sales tax — the rate is identical in Portland, Bangor, Augusta, Lewiston, and every unorganised township in the state. This is why the statewide average combined rate published for Maine is also 5.5% (Tax Foundation, rates as of July 1, 2026): the local component is zero, not a rounding artefact.

That makes Maine unusual. Of the 45 states that levy a statewide sales tax, eight — Maine among them — have no local sales taxes (Tax Foundation, rates as of July 1, 2026). In practice it means a $100 general purchase costs $105.50 anywhere in Maine, and you never need to look up a rate by ZIP code the way you would in Alabama, Louisiana, or Colorado. The rate that does change is not the location but the category of what you are buying, which is covered below.

What Is and Isn't Taxed in Maine

Maine exempts grocery staples for human consumption from sales tax; candy, soft drinks and prepared food are not grocery staples and are taxed. Clothing is not exempt in Maine — it is taxed at the 5.5% general rate like other goods. Prescription medicines for humans are exempt. Source: Maine Revenue Services, Business Guide to Sales and Use Tax (revised December 22, 2025) and Instructional Bulletin No. 12.

Maine's Higher Rates: 8% Prepared Food, 9% Lodging, 10% Auto Rental

Because Maine has no local rates, the number that actually changes your bill is the category of the sale. Maine law sets four rates above the 5.5% general rate, and getting the category wrong is the most common reason a hand calculation misses the receipt:

• 5.5% — general rate on tangible personal property and taxable services.
• 8% — prepared food, and alcoholic drinks sold in establishments licensed for on-premises consumption. A rotisserie chicken or a restaurant meal is 8%; the raw chicken from the same store is exempt.
• 9% — rentals of living quarters: hotels, motels, and short-term rentals. Relevant on any Maine coast or ski trip.
• 10% — short-term automobile rental (under one year).
• 14% — adult use cannabis and adult use cannabis products (10% before January 1, 2026).

These figures come from the official rate schedule published by Maine Revenue Services — Sales and Use Tax Rates and Due Dates. To price any of them here, pick the category in the calculator above rather than the 5.5% general rate.

How to Calculate Maine Sales Tax

Multiply the purchase price by the rate for that category. General goods: price × 5.5%. A $200 general purchase gives $11.00 tax and a $211.00 total. A $200 restaurant bill is taxed at 8%, giving $16.00 tax and $216.00 total. Three nights of lodging at $200 a night is taxed at 9%, giving $54.00 tax on $600. Because there is no local rate to look up, the only judgement call is which of the five rates applies — the location never changes the answer.

Maine Use Tax: What You Owe on Online and Out-of-State Purchases

If a seller does not charge you Maine sales tax, Maine still expects the tax — it is just called use tax, and it is levied at the same 5.5% general rate. Use tax applies to goods bought online from a retailer with no Maine collection obligation, items bought in New Hampshire (which has no sales tax) and brought home for use in Maine, and equipment shipped in from another state.

Individuals report it on the Maine individual income tax return, either from actual receipts or using the use tax table Maine Revenue Services publishes for taxpayers who did not keep records. Businesses report it on the sales and use tax return. Full guidance is on the Maine Revenue Services Sales, Use & Service Provider Tax page.

To estimate what you owe, run the purchase price through the calculator above at the 5.5% general rate. A $1,200 laptop bought tax-free out of state carries $66.00 of Maine use tax. Note the practical exception most people miss: since the 2018 South Dakota v. Wayfair decision, large online marketplaces do collect Maine tax at checkout, so check the order confirmation before reporting anything twice.

Tips for Accurate Sales Tax Calculations

Check the category before the arithmetic: prepared food at 8% versus exempt groceries at 0% is a bigger swing than any rate difference you would find between towns. Grocery stores in Maine routinely ring both up on the same receipt, so a deli sandwich and a bag of flour bought together are taxed differently. Keep receipts that show the rate charged; this helps verify the correct rate was applied and supports refund claims on exempt purchases. Large purchases like vehicles, appliances, or electronics are where an error compounds fastest — vehicles are taxed at 5.5% on the purchase price (less any trade-in of another vehicle), not at the auto rental rate. If you are buying for resale, register for a Maine resale certificate so you are not paying tax on inventory you will collect tax on later.

Maine Sales Tax on a Car — and the Excise Tax That Is Not Sales Tax

A vehicle bought in Maine is taxed at the same 5.5% general rate as anything else, but two things trip buyers up. First, a dealer trade-in reduces the taxable amount: tax is charged on the difference between the new vehicle's price and the trade-in allowance, not on the sticker price, so a trade-in is worth more than its cash value. Second, if you buy privately rather than from a dealer, no tax is collected at the sale — you pay Maine use tax when you register the vehicle, along with a separate municipal excise tax. Excise tax is not sales tax: it is an annual tax paid at your town office before registration, calculated by multiplying the manufacturer's suggested retail price by a mill rate that falls as the vehicle ages (0.0240 in year one, stepping down to 0.0040 in year six), and it is not part of the figure the calculator above produces. Budget for both. Vehicle rules are published by Maine Revenue Services; excise tax by its Property Tax Division. Updated 2026-10-07.

Which Maine Rate Should You Enter? A 10-Second Decision Guide

Maine has no local rates, so the only question is category, never location. Use 5.5% for general merchandise — electronics, furniture, a car, anything bought at a till in any Maine town. Use 8% when the food was prepared for you: restaurant meals, a hot deli counter, a coffee, anything heated or served ready to eat. Use 9% for a hotel, motel or short-term rental stay. Use 10% for a rental car booked for under a year, and 14% for adult use cannabis. Grocery staples you cook at home are exempt, so the tax is zero rather than 5.5% — if your receipt shows tax on a bag of raw groceries, query it. Clothing is not exempt in Maine: use 5.5%. When a single receipt mixes categories, run each line separately; that is the most common reason a hand-checked total does not match the till. Updated 2026-10-07.

Last updated: October 2026. Sources: Maine Revenue Services — Sales and Use Tax Rates & Due Dates; Maine Revenue Services — Business Guide and Instructional Bulletins; Maine Revenue Services — Excise Tax; Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026).