# Does Maine Have Sales Tax on Clothing? A 2026 Guide for Retailers Canonical: https://trykintsugi.com/blog/does-maine-have-sales-tax-on-clothing-business-guide Published: 2025-01-16 Maine has no clothing exemption: apparel and footwear are taxed at 5.5% statewide. See what's taxable, remote seller rules, and how to file. Yes, Maine charges sales tax on clothing. Maine does not have a general clothing exemption, so shirts, pants, coats, shoes, and most other apparel are taxable tangible personal property at the state's 5.5% sales tax rate. Maine also has no local sales taxes, so the rate on a clothing sale is the same everywhere in the state. This guide covers which clothing sales are taxable, the few related charges that are treated differently, how remote sellers become responsible for collecting, and how to file. ## Is Clothing Taxable in Maine? Clothing is taxable in Maine. Maine Revenue Services imposes sales tax at 5.5% of the sale price on retail sales, leases, and rentals of tangible personal property, and apparel falls squarely in that category. Unlike some states, Maine does not carve out a price threshold, a category of everyday wear, or a year-round clothing exemption. That means a Maine retailer, or a remote seller that is registered in Maine, should treat apparel as taxable by default. ## What Maine Taxes at 5.5% ### Everyday apparel and footwear General clothing is subject to Maine sales tax at 5.5%. This includes everyday items such as T-shirts, jeans, sweaters, jackets, and shoes. Leather apparel such as leather coats and jackets is taxed the same way, and so is purchased (not rented) wedding apparel like bridal gowns and suits. ### Workwear, safety apparel, and protective footwear Maine does not treat work clothing differently from other apparel. Work clothes, safety apparel that isn't meant for everyday wear, and protective footwear such as steel-toe boots are all taxable at 5.5%. ### Custom and decorated clothing If you sell customized apparel, the decoration generally follows the garment. Screen printing on clothing is taxable at 5.5% when the customer receives taxable tangible personal property. Embroidery performed on clothing you sell to the customer is part of the taxable retail sale, whether the embroidery charge is bundled into the price or listed separately. ### Alterations and repairs Alterations are the one clothing-related charge that can be partly nontaxable. When you alter or repair a customer's own clothing, separately stated labor is not subject to sales tax, but any parts you transfer to the customer are taxable. If you don't separately state labor and parts, the entire charge is taxable. Itemizing your alteration invoices matters. ## What Maine Does Exempt Maine's exemptions are specific and limited, and clothing is not one of them. According to Maine Revenue Services, exempt products include: - Grocery staples for human consumption - Prescription medicines for humans - Menstrual products designed for feminine hygiene - Durable medical equipment for home use, crutches, and wheelchairs Beyond products, sales to certain organizations, such as the United States government and the State of Maine, are exempt when the proper documentation is in place. Purchases for resale are also not taxed when the buyer gives the supplier a valid resale certificate. If you sell to wholesale buyers, collect that certificate before you skip the tax. ## No "Tax-Free" Promotions in Maine Some retailers are used to running "we pay the sales tax" or "tax-free weekend" promotions in other states. In Maine, that approach can get you in trouble. Maine Revenue Services states that a retailer may not advertise that no sales tax will be charged on otherwise taxable items, or that no sales tax will be charged on certain days, which it describes as a "tax holiday." Retailers also may not say the tax will be absorbed or refunded. If you don't show the tax separately on the receipt, Maine requires a statement on the sales slip or invoice that the price includes Maine sales tax. ## Worked Example: A Clothing Order Shipped to Maine An online apparel store that is registered in Maine ships this order to a customer in Portland: - Wool sweater: $89.00 - Rain jacket: $149.00 - Socks: $18.00 The subtotal is $256.00. Every item is taxable clothing, so the store applies the 5.5% rate: $256.00 x 5.5% = $14.08 in sales tax The customer pays $270.08. Because Maine has no local sales taxes, the result would be identical for a customer in Bangor or anywhere else in the state. Maine lets retailers compute tax item by item or on the total of several items. When the tax works out to a fraction of a cent, carry it to the third decimal place and round to the nearest whole cent (1 through 4 rounds down, 5 through 9 rounds up). ## Remote Sellers and Economic Nexus Out-of-state sellers don't need a store in Maine to owe Maine sales tax. A remote seller must register and collect when its gross revenue from sales of tangible personal property, products transferred electronically, or taxable services delivered into Maine exceeds $100,000 in the previous or current calendar year. Maine repealed its former 200-transaction test effective January 1, 2022, so revenue is the only measure. Sales are sourced to where the customer receives the goods. If you're required to be registered and you ship clothing to a Maine address, you collect Maine sales tax on that sale. If you sell through a marketplace, sales that a registered marketplace facilitator collects tax on under its written statement to you don't count toward your own $100,000 threshold. Only your direct Maine sales count. ## Filing and Paying Maine Sales Tax Maine assigns filing frequency based on your average sales and use tax liability: - **Monthly:** average liability of $600 or more per month (the default) - **Quarterly:** at least $100 but less than $600 per month - **Semiannual:** less than $100 per month but more than $50 per year - **Annual:** less than $50 per year Returns are due on the 15th of the month following the end of the reporting period. If the 15th falls on a weekend or holiday, the return is due the next business day. Maine requires electronic filing through the Maine Tax Portal, and you must keep sales records for six years. ## Frequently Asked Questions ### Is clothing tax-exempt in Maine? No. Maine has no general clothing exemption. Everyday apparel, footwear, workwear, and protective clothing are all taxable at the 5.5% state rate. ### What is the sales tax rate on clothing in Maine? Clothing is taxed at Maine's general 5.5% sales tax rate. There are no local sales taxes in Maine, so the rate doesn't change by city or county. ### Are clothing alterations taxable in Maine? Partly. When you alter or repair a customer's own clothing, separately stated labor is not taxable, but parts are. If labor and parts are not separately stated, the whole charge is taxable. ### Can a Maine retailer advertise a sales-tax-free sale? No. Maine prohibits retailers from advertising that sales tax won't be charged on taxable items or won't be charged on certain days. The tax must be collected. ### Do out-of-state clothing sellers have to collect Maine sales tax? Yes, once their sales delivered into Maine exceed $100,000 in the current or previous calendar year. At that point they must register with Maine Revenue Services and collect 5.5% on taxable sales shipped to Maine. ## Manage Your Maine Clothing Sales Tax with Kintsugi Maine's clothing rules are simpler than most, but the details still add up: separating alteration labor from parts, tracking your sales against the $100,000 threshold, and filing on the right schedule. Kintsugi automates sales tax calculation at checkout, monitors your economic nexus exposure across states, manages exemption and resale certificates, and files your returns on time. Instead of rechecking rates and deadlines, your team can focus on running the business. --- **Related resource:** For current rates, nexus thresholds, filing deadlines, and FAQs, see Kintsugi's [Maine Sales Tax Guide](/sales-tax-guides/usa/maine).