Maine Sales Tax Calculator
Uses the Maine rate of 5.5%. Replace it with the combined rate on your receipt for an exact check.
Sales tax on common prices
| Price | Tax | Total |
|---|---|---|
| $25 | – | – |
| $50 | – | – |
| $100 | – | – |
| $500 | – | – |
| $1,000 | – | – |
Need more options? Open the full reverse sales tax calculator.
Rates checked November 2026. The Maine sales tax rate is 5.5%.
Use this Maine sales tax calculator to work out the tax on a purchase in Maine. The general rate is 5.5%, and there is no city or county sales tax to add. A $100 taxable purchase costs $105.50 in total. The calculator on this page is preset to 5.5%. Some things use a higher rate instead, so check the category table below first.
Maine has one flat rate and no local sales tax
Maine keeps the rate simple. The state rate and the combined rate are both 5.5%. No town, city, or county adds a sales tax of its own.
These large cities all charge 5.5% on general goods: Portland, Lewiston, Bangor, South Portland, Auburn, Biddeford, Sanford, and Augusta. There is no city table on this page because every row would show the same number. A short list proves the flat rate better than a long table of identical rows.
The rate on a receipt never depends on the ZIP code. It is 5.5% in Portland and in a small town with no stoplight.
Maine sales tax rates by category
The category is what changes the answer in Maine, not the place. These rates come from the Maine Revenue Services rate table, in effect from 1 January 2026.
| Category | Rate | $100 total |
|---|---|---|
| General sales | 5.5% | $105.50 |
| Prepared food | 8% | $108.00 |
| Liquor sold in licensed establishments | 8% | $108.00 |
| Rentals of lodging | 9% | $109.00 |
| Short-term auto rental (under one year) | 10% | $110.00 |
| Long-term auto rental | 5.5% | $105.50 |
| Adult use cannabis | 14% | $114.00 |
| Medical cannabis | 5.5% | $105.50 |
Prepared food means food made ready to eat, such as a restaurant meal, a hot deli item, or a sandwich sold ready to eat. Liquor at 8% covers drinks sold in licensed establishments, including drinks served for on-premises use at a licensed brewery, winery, or distillery. Rentals of lodging covers hotels, motels, rooming houses, and tourist or trailer camps, and it covers short-term rentals of living quarters too.
Two rival pages gave different figures. One said lodging and prepared food were both 7%. Another said lodging was 8%. Both are wrong. The Maine Revenue Services rate table gives 8% for prepared food and 9% for lodging, and the state law, Title 36, section 1811, says the same.
How to calculate sales tax in Maine
Multiply the taxable price by the rate as a decimal. Then add the tax to the price.
A $100 general purchase at 5.5%:
$100 x 0.055 = $5.50 tax. The total is $105.50.
A $500 general purchase at 5.5%:
$500 x 0.055 = $27.50 tax. The total is $527.50.
A $200 restaurant bill at the 8% prepared food rate:
$200 x 0.08 = $16.00 tax. The total is $216.00.
A $100 hotel night at the 9% lodging rate costs $109.00 in total. A $100 short-term car rental at 10% costs $110.00 in total.
To remove the tax from a total that already includes it, divide the total by 1 plus the rate as a decimal. A $105.50 receipt at 5.5% holds $100.00 of price and $5.50 of tax, because $105.50 divided by 1.055 is $100.00. A $216.00 restaurant bill at 8% holds $200.00 of food and $16.00 of tax, because $216.00 divided by 1.08 is $200.00.
To check a figure with a tool, use the main sales tax calculator and enter 5.5% as the rate, or 8% for a meal and 9% for a hotel night. For state by state comparison, see the sales tax rates page.
What is taxed and what is exempt in Maine
Maine taxes most retail sales of tangible personal property. That means physical goods you can hold, such as clothing, electronics, furniture, and household items. Clothing is taxed at the full 5.5% rate. Maine has no clothing exemption.
Grocery staples are exempt. Grocery staples are food products ordinarily consumed for human nourishment, such as bread, milk, produce, meat, fish, and dairy. The line is drawn at food that is ready to eat or made for instant use. Candy, soft drinks, and prepared food are not grocery staples, so they are taxed.
Prescription drugs are exempt. Most services are not taxed, but some are. From 1 January 2026, Maine repealed its separate service provider tax and moved the services it covered into the 5.5% sales tax, including cable and satellite services, telecom services, and fabrication services. Digital audio and video streaming services are also taxed at 5.5% from 1 January 2026. A business that buys goods to resell does not pay sales tax on that purchase, but it must give the seller a resale certificate.
No lookup is needed in Maine
Maine has no official rate lookup by address, and none is needed. The rate does not change by address, so there is nothing for a lookup to return. The Maine Revenue Services rate table is the source to check. It lists every rate and its effective date on one page.
Maine Revenue Services does offer a certificate lookup, which checks a sales tax certificate, not a rate.
No sales tax holiday, and the rate changes that matter
Maine has no sales tax holiday. There is no week or weekend when a category of goods becomes tax free.
The general rate has held at 5.5% since 1 October 2013. The changes since then are in the categories, not in the general rate.
| Change | Date |
|---|---|
| General rate set at 5.5% | 1 October 2013 |
| Lodging rate rose from 8% to 9% | 1 January 2016 |
| Adult use cannabis taxed at 10% | 1 October 2019 |
| Adult use cannabis rose from 10% to 14% | 1 January 2026 |
| Service provider tax repealed, covered services moved to 5.5% sales tax | 1 January 2026 |
Cars: sales tax plus excise tax
A car buyer in Maine pays two different taxes. The sales tax is a one-time state tax of 5.5% on the purchase price. The excise tax is a yearly municipal tax, paid to your town office, based on the car’s original list price and its age.
The Maine Bureau of Motor Vehicles states the rule plainly. A private sale or an out-of-state dealer purchase owes Maine sales tax of 5.5% on the price, plus excise tax at your town office. A purchase from a licensed Maine dealer also pays the excise tax at the town office as part of registration. The title application fee is $33 for vehicle models 25 years old and newer.
A $25,000 car bought in a private sale owes $1,375.00 in sales tax at 5.5%, for a total of $26,375.00 before excise tax, title, and registration fees.
The excise tax uses a mill schedule set by state law, Title 36, section 1482. A mill is $1 of tax per $1,000 of list price. The rate falls as the car ages. It is 24 mills in the first year, 17.5 mills in the second year, 13.5 mills in the third year, 10 mills in the fourth year, 6.5 mills in the fifth year, and 4 mills in the sixth year and later. The minimum excise tax is $5. A new car with a $30,000 list price owes $720 in excise tax in its first year, and $120 a year once it reaches its sixth year.
For a fuller car worked example, including trade-in and fees, use the car sales tax calculator.
Filing and use tax, in short
Here are the short facts. Maine Revenue Services sets how often a seller files, based on the seller’s tax liability, and returns are due no later than the 15th of the month after the reporting period ends. Sellers file through the Maine Tax Portal.
Use tax is the companion to sales tax. It applies at the same rate when you buy a taxable item and no Maine sales tax was charged. The general use tax rate is 5.5%. Maine Revenue Services lists an Individual Use Tax Return for personal purchases.
Buying in a state with no sales tax does not remove the use tax. New Hampshire has no general sales tax, so a Maine resident who buys goods there and brings them home for use in Maine can still owe Maine use tax at 5.5%. The same applies to an online order where the seller charged no Maine tax. For the New Hampshire side of that comparison, see the New Hampshire sales tax calculator . Massachusetts, the other neighbour most Maine buyers visit, charges 6.25%. See the Massachusetts sales tax calculator.
Frequently asked questions
What is Maine sales tax rate?
The Maine sales tax rate is 5.5% on general goods and taxable services. Prepared food is 8%, lodging is 9%, short-term auto rental is 10%, and adult use cannabis is 14%.
Does Maine have local sales tax?
No. Maine has no city, county, or local option sales tax. The 5.5% state rate applies everywhere in the state.
How do I calculate sales tax in Maine?
Multiply the taxable price by 0.055 for general goods. A $100 purchase gives $5.50 of tax and a $105.50 total. Use 0.08 for prepared food and 0.09 for lodging.
How do I remove Maine sales tax from a total?
Divide the total by 1.055 for a general purchase. A $105.50 total gives a $100.00 price before tax. For a restaurant bill at 8%, divide by 1.08.
Are groceries taxed in Maine?
Grocery staples are not taxed. Bread, milk, produce, meat, fish, and dairy bought for home use are exempt. Candy, soft drinks, and prepared food are taxed, even when bought in a grocery store.
How much is sales tax on a $25,000 car in Maine?
The sales tax is $1,375.00 at 5.5%, for a total of $26,375.00 before excise tax, title, and registration fees. The excise tax is separate, paid yearly to your town, based on the car’s list price when new and its age.
Is Maine excise tax the same as Maine sales tax?
No. Sales tax is a one-time state tax of 5.5% on the purchase price. Excise tax is a yearly municipal tax based on the car’s original list price and its age, from 24 mills in the first year down to 4 mills in the sixth year and later.
What is the prepared food tax rate in Maine?
Prepared food is taxed at 8%. That covers restaurant meals, hot deli food, and other food sold ready to eat. A $200 bill owes $16.00 of tax, for a $216.00 total.
How much is sales tax on $1,000 in Maine?
At 5.5%, the tax on a $1,000 general purchase is $55.00, for a total of $1,055.00.
Sources
- Maine Revenue Services, Sales and Use Tax Rates and Due Dates. https://www11.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates
- Maine Revenue Services, Sales, Use and Service Provider Tax. https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax
- Maine Legislature, Maine Revised Statutes Title 36, Chapter 213, section 1811 (Sales tax). https://legislature.maine.gov/legis/statutes/36/title36ch213.pdf
- Maine Bureau of Motor Vehicles, Register a Passenger Vehicle. http://www.maine.gov/sos/bmv/vehicles/register-a-passenger-vehicle
