Maine sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 5.5% |
| Local rates | None: one rate statewide |
| Average combined rate | 5.50% |
| Groceries | Exempt (grocery staples)Grocery staples are exempt. Prepared food is taxed at 8%, and items that are not staples, such as candy and soft drinks, at 5.5%. |
| Prescription drugs | ExemptPrescription drugs are exempt. Over-the-counter drugs are taxable. |
| Clothing | TaxedClothing is taxed at 5.5%. Maine has no sales tax holiday. |
Official rates: Maine Revenue Services: Sales and use tax rates.
Worked examples
A $400 kayak paddle set in Portland (5.5%)
| Rate | 5.5% |
|---|---|
| Price before tax | $400.00 |
| Sales tax | $22.00 |
| Total | $422.00 |
Working: $400.00 × 5.5% = $22.00. General goods pay 5.5% everywhere in Maine. A restaurant meal on the same trip would be taxed at 8% instead.
Working back from a $52.75 receipt at 5.5%
| Rate | 5.5% |
|---|---|
| Price before tax | $50.00 |
| Sales tax | $2.75 |
| Total | $52.75 |
Working back: $52.75 ÷ 1.055 = $50.00, so the tax was $2.75. Divide by 1.055 for the price before tax. For a restaurant bill, use the 8% rate and divide by 1.08.
Maine's rate table
Maine Revenue Services publishes one rate table for the whole state. From 1 January 2026 it lists 5.5% on general sales, 8% on prepared food, 9% on lodging, 10% on short-term auto rentals and 5.5% on long-term auto rentals. Adult-use cannabis rose from 10% to 14% on 1 January 2026. The Service Provider Tax, which applied to certain services, was repealed from the same date. There are no local sales taxes.
Groceries and medicine
Maine exempts grocery staples, such as bread, milk, meat, fruit and vegetables bought to prepare at home. Food that is not a staple, such as candy and soft drinks, is taxed at 5.5%, and prepared food from restaurants and stores is taxed at 8%. Prescription drugs are exempt, but over-the-counter medicines are taxable. Maine does not hold a sales tax holiday.
Maine vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Maine | 5.5% | 5.50% | Exempt (grocery staples) |
| New Hampshire | 0% | 0.00% | No sales tax |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.