Estimate only — not tax advice. For decisions specific to your situation, consult a qualified professional. See methodology and sources.
Maine Sales Tax
State + average local combined rate, category exemptions, and how it compares to neighbors.
State rate
5.50%
Average combined (state + local)
5.50%
Category exemptions
| Category | Rule | Detail |
|---|---|---|
| Groceries | Exempt | Unprepared food at grocery stores. |
| Clothing | Taxed (full rate) | Everyday apparel and footwear. |
| Prescription drugs | Exempt | Prescribed medications dispensed by a licensed pharmacist. |
Example: $100 purchase
- State sales tax only: $5.50
- Combined (state + average local): $5.50
- Total with combined tax: $105.50
Major cities in Maine
| City | Combined rate | vs state avg |
|---|---|---|
| Portland | 5.50% | +0.00% |
| Lewiston | 5.50% | +0.00% |
| Bangor | 5.50% | +0.00% |
| South Portland | 5.50% | +0.00% |
| Auburn | 5.50% | +0.00% |
Border shopping — vs neighboring states
For larger purchases, driving to a neighbor with lower combined rate can save real money.
| State | State rate | Avg combined | vs ME | Save on $1,000 |
|---|---|---|---|---|
| Maine (current) | 5.50% | 5.50% | — | — |
| New Hampshire | 0.00% | 0.00% | -5.50% | $55.00 |
Common questions
- What is the sales tax rate in Maine?
- Maine levies a 5.50% state sales tax. With local taxes added, the statewide average combined rate is 5.50%. Actual rate at the register depends on your city and county.
- Does Maine tax groceries?
- Groceries are exempt from state sales tax in Maine. Hot or prepared food typically remains taxable.
- Does Maine have a sales tax holiday?
- Maine does not run an annual sales tax holiday. For tax-free shopping, consider neighboring states with holidays, or use online retailers based in no-sales-tax states (OR, MT, NH, DE) — though use tax may still apply on out-of-state purchases.
- Who collects sales tax in Maine?
- The Maine Department of Revenue collects state-level sales tax; counties and cities add local rates that are remitted through the same return. Out-of-state sellers shipping to Maine must collect if they exceed economic nexus thresholds (typically $100k in sales or 200 transactions).
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local rates vary by city and county — your actual rate at the register may differ from the state average. Category-specific exemptions (groceries, prescription drugs, clothing) and tax holidays change by year; check the Maine DOR for current rules. All states →
Last reviewed: · Beforeview Editorial · editorial policy