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 2026-08-30.

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 "average combined" rate published for Maine is also 5.5%: the local component is zero, not a rounding artefact.

That makes Maine unusual. Of the 45 states that levy a sales tax, only a handful — Maine among them — give municipalities no authority to add a local rate. 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 most unprepared grocery items from state sales tax, which helps reduce the cost of essential food purchases. Maine exempts most clothing items from state sales tax, making it a tax-friendly state for apparel purchases. Prescription drugs are also exempt from sales tax in Maine.

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 Revenue Services sets four statutory 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 liquor sold in licensed establishments. 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).
• 10% — adult use cannabis.

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, enter the category rate rather than 5.5% and the tax and total update immediately.

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.

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 when registered, 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.