Maine's Sales Tax Rate

Maine has a 5.5% sales tax on most goods and services. This is the statewide rate that applies when you buy something at a store, online, or from a service provider. Unlike some states, Maine does not allow cities or counties to add their own local sales tax on top of the state rate, so the 5.5% is what you pay everywhere in the state.

The 5.5% rate has been in place since 2011. It applies to tangible goods—things you can touch and take home—as well as certain services. However, not everything sold in Maine is taxed at this rate. Some items are taxed at a lower rate, and others are not taxed at all.

Key Takeaways

  • Maine's statewide sales tax is 5.5%, with no additional local taxes added on top.
  • Groceries, prescription medications, and most medical equipment are exempt from sales tax in Maine.
  • Prepared foods, restaurant meals, and certain services like haircuts are taxed at the full 5.5% rate.
  • Some items like clothing under $175 per piece are tax-exempt, but this exemption has specific rules about bundles and sets.

What Is Taxed at the Full 5.5% Rate

Most items you buy in Maine are subject to the full 5.5% sales tax. This includes clothing and footwear, electronics, furniture, household goods, and tools. Restaurant meals and prepared foods—anything you buy ready to eat—are also taxed at 5.5%. Services like haircuts, repairs, and cleaning are taxed as well.

Alcohol and tobacco products carry the 5.5% sales tax in addition to their own excise taxes. Motor vehicles are taxed at 5.5% when you purchase them, though the tax is calculated on the sale price. Rental cars also fall under the standard rate.

Items Exempt From Sales Tax in Maine

Groceries and food for home preparation are not taxed in Maine. This includes bread, milk, vegetables, meat, frozen foods, and other items you cook yourself. The key distinction is that the food must be uncooked or unprepared—once it is ready to eat, the tax applies.

Prescription medications and certain medical devices are exempt. This includes insulin, inhalers, and other prescription items. Over-the-counter medications like pain relievers and cold medicine are also tax-free. Durable medical equipment prescribed by a doctor—such as wheelchairs, walkers, and oxygen equipment—is exempt as well.

Clothing and footwear under $175 per item are not taxed in Maine. This is one of the more unusual exemptions in the country. However, the rule applies to individual pieces, not sets or bundles. If you buy a pair of shoes for $150, they are tax-free. If you buy a clothing set marketed as a single item for $200, the entire set is taxed because the bundle exceeds the threshold.

Services and What Gets Taxed

Most services in Maine are taxable. Haircuts, salon services, and personal grooming are taxed at 5.5%. Repair services—whether for appliances, vehicles, or other goods—are taxed. Plumbing, electrical work, and other skilled trades are subject to sales tax on the labor portion of the bill.

Lodging is taxed in Maine. Hotel rooms, motels, and short-term rentals are subject to the 5.5% sales tax. Some municipalities add a local occupancy tax on top of this, so the total can be higher in certain areas.

Online and Out-of-State Purchases

If you order something online from a retailer outside Maine, you may still owe Maine sales tax. This depends on whether the seller has a physical presence or significant business activity in Maine. Many large online retailers now collect Maine sales tax automatically at checkout. If they do not, you are technically required to report the purchase on your Maine tax return, though this is rarely enforced for individual purchases.

If you order from a Maine-based online retailer, the 5.5% tax will be added to your order. The same rules about what is taxable and what is exempt explore whether you shop in person or online.

Who Collects and Pays the Tax

The retailer or service provider collects the sales tax from you at the point of sale. They then send the collected tax to the Maine Department of Revenue Services. Businesses register with the state to collect sales tax and file returns showing how much they collected and paid.

As a consumer, you do not file anything or send money to the state for sales tax—the business handles that. Your only responsibility is to pay the tax when you make a purchase.

Frequently Asked Questions

Is clothing always tax-free in Maine?

No. Only individual clothing items under $175 are tax-free. A single shirt for $100 is not taxed, but a $200 jacket is. Clothing bundles or sets sold as a single item are taxed if the bundle costs $175 or more, even if the individual pieces would be under the limit.

Do I pay sales tax on groceries at the supermarket?

No. Uncooked groceries like produce, meat, dairy, and pantry staples are not taxed. However, prepared foods from the deli counter, hot foods, and items sold ready to eat are taxed at 5.5%.

What about sales tax on a car purchase?

Yes, you pay 5.5% sales tax when you buy a vehicle in Maine. The tax is calculated on the sale price. If you trade in a vehicle, the tax is usually applied only to the net amount after the trade-in credit.

Do I owe Maine sales tax if I buy something online from out of state?

It depends on the seller. Large retailers and many online companies now collect Maine sales tax automatically. If they do not, you are technically required to report it on your state return, though enforcement is minimal for individual purchases.

Are prescription glasses and contact lenses taxed?

Prescription eyeglasses and contact lenses are taxed at 5.5% in Maine. However, the eye exam itself may not be taxed if it is performed by an optometrist or ophthalmologist, since professional services have different rules. Check with your eye care provider about what portion of your bill is taxable.