Sales tax rate
Maine sales tax rate (2026)
Here's the Maine sales tax rate for 2026 — the statewide base, why the rate you actually charge is usually higher, and what it means for online sellers.
- State base rate
- 5.5%
- Local rates vary?
- No
- Economic threshold
- $100,000 in sales
- Tax authority
- Maine Revenue Services
Source: Maine Revenue Services
Maine base rate
Maine's statewide base sales tax rate is 5.5%.
The Maine sales tax rate
Maine has no local sales taxes — it is a single-rate jurisdiction statewide. Special rates apply to prepared food (8%), lodging (9%), short-term auto rental (10%), adult-use cannabis (10%), and service provider tax (6%). The 5.5% general rate has been in effect since October 1, 2019.
What rate do online sellers charge?
Maine's rate is 5.5% without varying local add-ons in the usual case.
You only charge Maine tax once you have nexus there — physical presence or crossing $100,000 in sales.
Who collects it
On marketplace sales (Amazon, Etsy, eBay), the marketplace facilitator collects and remits Maine tax for you. On your own store (Shopify, WooCommerce) you collect it yourself once you're registered.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and makes sure you're only registered to charge Maine tax where you actually have to be. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.
Maine Sales tax rate FAQ
- What is the sales tax rate in Maine?
- The statewide base rate is 5.5%.
- Do I have to charge Maine sales tax as an online seller?
- Only once you have nexus in Maine — physical presence, or crossing $100,000 in sales.
- Is this tax advice?
- No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.
More on Maine sales tax
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Primary sources reviewed for this page. Data current as of June 2026.
- https://www.maine.gov/revenue/faq/marketplace
- https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/guidance-documents/remote-sellers
- https://www.maine.gov/revenue/faq/sales-use-service-provider-tax
- https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates
- https://revenue.maine.gov/_/
- https://www.mainelegislature.org/legis/statutes/36/title36sec1951-C.html
- https://www.taxjar.com/blog/nexus/economic-nexus-maine
- https://www.taxjar.com/blog/2021-10-maine-transaction-threshold-removed
TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.