What is the sales tax rate in Maine?

The Maine sales tax rate is 5.500% statewide. This rate applies uniformly across all cities and counties in Maine. There are no local sales taxes in Maine.

Does Maine have local sales tax?

No, Maine does not have county or municipal sales taxes. The 5.500% state rate applies everywhere in Maine, making it simpler and more consistent than most states.

What is the prepared food tax rate in Maine?

Maine charges a higher sales tax rate of 8% on prepared food (ready-to-eat meals), lodging (short-term rentals), and liquor. This is different from the standard 5.5% rate that applies to most other taxable items.

Are groceries taxed in Maine?

No, most grocery items are exempt from sales tax in Maine. Unprepared food items for home consumption are tax-exempt. However, candy and soda are not considered groceries and are taxable at the 5.5% rate. Prepared foods are taxable at 8%.

Is clothing taxed in Maine?

Yes, clothing and footwear are taxable in Maine at the standard 5.5% sales tax rate. Unlike some neighboring states like Massachusetts, Maine does not have a clothing exemption.

Are prescription drugs taxed in Maine?

No, prescription drugs are exempt from sales tax in Maine. Medications prescribed by licensed healthcare providers are not subject to sales tax. However, over-the-counter medications are generally taxable.

Do I pay sales tax on used cars in Maine?

Yes, Maine charges 5.500% sales tax on motor vehicle purchases, whether new or used. The tax is calculated on the purchase price and must be paid when you register the vehicle.

When did Maine last change its sales tax rate?

Maine last changed its sales tax rate in 2013, when it increased from 5% to 5.500%. At the same time, the state introduced a higher 8% rate for prepared foods, lodging, and liquor. The rate has remained at 5.5% since then.

Do I pay Maine sales tax on online purchases?

Yes, most online purchases delivered to Maine addresses are subject to the 5.500% sales tax. Major online retailers typically collect this tax at checkout.

Sales Tax Calculator

Maine Sales Tax
Calculator

Calculate Maine sales tax instantly for any city. Enter any amount to see the exact tax and total.

State Rate

5.500%

Select City

Amount before tax

About Maine Sales Tax

State rate: 5.500%

No local or county sales tax

Combined rate in Lewiston: 5.500%

State Rate

5.500%

Local Tax

Prepared Food

8.00%

Kennebec County

5.500%

Standard Rate

19,206

City	County	Standard Rate	Special District	Population
Lewiston	Androscoggin	5.500%	Standard Rate	38,188
Bangor	Penobscot	5.500%	Standard Rate	31,662
South Portland	Cumberland	5.500%	Standard Rate	26,482
Auburn	Androscoggin	5.500%	Standard Rate	25,641
Brunswick	Cumberland	5.500%	Standard Rate	22,352
Sanford	York	5.500%	Standard Rate	22,267
Biddeford	York	5.500%	Standard Rate	22,175
Saco	York	5.500%	Standard Rate	21,114
Windham	Cumberland	5.500%	Standard Rate	19,988
Augusta (capital)	Kennebec	5.500%	Standard Rate	19,206
Gorham	Cumberland	5.500%	Standard Rate	18,458
Waterville	Kennebec	5.500%	Standard Rate	16,875
York	York	5.500%	Standard Rate	14,368
Falmouth	Cumberland	5.500%	Standard Rate	12,898
Orono	Penobscot	5.500%	Standard Rate	12,259
Wells	York	5.500%	Standard Rate	12,099
Kennebunk	York	5.500%	Standard Rate	12,013
Kittery	York	5.500%	Standard Rate	11,876
Standish	Cumberland	5.500%	Standard Rate	10,822
Topsham	Sagadahoc	5.500%	Standard Rate	9,781
Lisbon	Androscoggin	5.500%	Standard Rate	9,711
Brewer	Penobscot	5.500%	Standard Rate	9,598
Old Orchard Beach	York	5.500%	Standard Rate	9,501
Cumberland (town)	Cumberland	5.500%	Standard Rate	9,064
Bath	Sagadahoc	5.500%	Standard Rate	8,942
Yarmouth	Cumberland	5.500%	Standard Rate	8,904
Portland	Cumberland	5.500%	Standard Rate	7,059
Scarborough	Cumberland	5.500%	Standard Rate	2,453
Westbrook	Cumberland	5.500%	Standard Rate	2,043
Cape Elizabeth	Cumberland	5.500%	Standard Rate	962

Note: All Maine cities charge the same 5.500% rate. Prepared foods, lodging, and liquor are taxed at 8%.

How to Calculate Sales Tax in Maine

Sales Tax Calculation

Maine

Example: Television Purchase

Determine the purchase price

Purchase price (before tax) $500.00

Multiply by the tax rate

$500.00 × 5.500% (0.055)

Sales tax $27.50

Add to the original price

$500.00 + $27.50

TOTAL AMOUNT DUE $527.50

Thank you for your purchase

Reverse Calculation

Know the total? Divide by 1.055 to find the pre-tax price. Example: $105.50 ÷ 1.055 = $100.00

What's Taxed?

Taxable (5.5%): Electronics, furniture, clothing

Higher Rate (8%): Prepared food, lodging

Exempt: Groceries, prescriptions

Special Maine Sales Tax Rules

Higher Rate for Prepared Foods

Maine charges a higher sales tax rate of 8% on prepared foods (ready-to-eat meals), short-term lodging (hotels/rentals), and liquor. This is higher than the standard 5.5% rate.

What counts as prepared food: Ready-to-eat meals from restaurants, food courts, hot food bars, deli sandwiches, and similar items intended for immediate consumption.

Example: A $20 sandwich from a restaurant is taxed at 8% ($1.60 tax), while a $20 shirt is taxed at 5.5% ($1.10 tax).

Items Taxed at 8%

• Restaurant meals and takeout
• Prepared food from grocery stores
• Hot food bars and deli items
• Short-term lodging (hotels, inns, rentals)
• Liquor and spirits

Tax-Exempt Items

Maine exempts several categories from sales tax

•
Groceries: Most unprepared food items for home consumption (candy and soda are taxable)
•
Prescription Drugs: Medications prescribed by licensed healthcare providers
•
Medical Devices: Most major medical devices and recurring medications
•
Manufacturing Equipment: Machinery and equipment used in production
•
Agricultural Products: Seeds, feed, and farm equipment
•
Newspapers & Magazines: Periodicals sold by subscription

Important: Clothing and footwear are NOT exempt in Maine, unlike neighboring states like Massachusetts. All clothing purchases are subject to the 5.5% sales tax.

How Maine Compares to Neighboring States

Here's how Maine's sales tax stacks up against nearby states

5.500%

New Hampshire

0.00%

No sales tax!

Maine

5.500%

No local tax

#42 of 50 states

Massachusetts

6.25%

No local tax

Maine's uniform rate makes it simpler than most states. Neighboring New Hampshire has no sales tax, while Massachusetts has a slightly higher rate at 6.25%.

Got Questions?

Frequently Asked Questions

Maine Sales Tax Rate History

Maine's sales tax was first enacted in 1951. Here's the complete history:

Effective Date	Rate	Change	Notes
2013	5.5%	▲ +0.5%	Current rate; added 8% rate for prepared food
1997	5.0%	▼ -1.5%	Decreased from 6.5%
1991	6.5%	▲ +0.5%	Increased from 6%
1985	6.0%	▼ -1.0%	Dropped after temporary increase
1983	7.0%	▲ +1.0%	Temporary increase for revenue
1980	6.0%	▲ +1.0%	Increased from 5%
1973	5.0%	▲ +1.0%	Increased from 4%
1969	4.0%	▲ +1.0%	Increased from 3%
July 1, 1951	2.0%	—	Original Maine sales tax enacted

Note: The 2013 change was significant as it introduced the two-tier rate system with 5.5% for most goods and 8% for prepared foods, lodging, and liquor.

Related Calculators & Resources

Calculator

Reverse Sales Tax

Find original price from total

50 state sales tax calculators

Resources

Maine Revenue Services

Official ME sales tax information

→

Special Calculator

8% Prepared Food

Higher rate calculator

Disclaimer: This calculator provides estimates based on current Maine sales tax rates as of January 2025. Tax rates are subject to change by state legislation. For official tax rates and specific guidance on your situation, please consult Maine Revenue Services or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: Maine Revenue Services, 36 M.R.S. § 1811 et seq. (Sales and Use Tax)

Last updated: October 10, 2025