Maine Sales Tax Guide: Rate, Rules & Filing

Maine applies a flat 5.5% state sales and use tax with no local sales taxes. A few categories carry higher rates: prepared food is taxed at 8% and short-term lodging at 9%.

Because the general rate is uniform, there is no city-by-city variation to track.

To look up the combined rate for a specific Maine address, use our US sales tax calculator.

Maine economic nexus applies once your gross sales into the state exceed $100,000 in the current or prior calendar year. The 200-transaction threshold was repealed effective January 1, 2022, so the dollar amount is the only economic trigger. Physical presence creates nexus immediately.

Maine has required marketplace facilitators to collect and remit sales and use tax on facilitated retail sales since October 1, 2019, under 36 M.R.S. § 1754-B(1)(K). A facilitator without substantial physical presence in the state must register once its gross sales of tangible personal property, products transferred electronically, or taxable services delivered into Maine exceed $100,000 in the current or previous calendar year — the same threshold used for Maine's general remote-seller nexus; the former 200-transaction alternative was repealed effective January 1, 2022. Marketplace sellers whose sales are collected under a registered facilitator's written statement are not required to separately collect tax on those facilitated sales, and those facilitated sales do not count toward the seller's own $100,000 threshold.[8]

Maine assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 15th of the month following the reporting period — earlier than most states' 20th. For the portal, return, and step-by-step, see our guide to filing Maine sales tax online.

Maine exempts groceries and prescription drugs. Access-only SaaS, where the customer uses software remotely without receiving a copy, is not taxable. Prewritten software delivered electronically or on physical media is taxable, while custom software is exempt.

Maine Revenue Services issues a Resale Certificate directly to registered retailers who report at least $3,000 in gross sales over 12 months; the buyer gives it to suppliers to purchase inventory for resale [7]. Certificates are reviewed each November and are valid for five calendar years, renewing automatically for qualifying sellers [7].

For the official form, multistate certificate rules and expiry, see the Maine resale certificate guide.

Late filing carries a penalty of 10% of the tax due, and late payment adds 1% per month up to a 25% maximum, plus interest from the due date. Our Maine filing guide lists late filing penalties, interest, and what to do if you missed a return.

You must file a written reconsideration request with the State Tax Assessor within 60 days of an assessment, and Maine Revenue Services must act within 90 days [5]. You can then appeal to the Maine Board of Tax Appeals within 60 days for disputes between $1,000 and $500,000 [6].

• [1] Maine Revenue Services — Sales Tax Rates and Due Dates (5.5% and special rates)

• [2] Maine Legislature — 36 M.R.S. 1754-B (economic nexus, 200-transaction repeal)

• [3] Maine Revenue Services — Rule 326 (remote-access SaaS not taxable)

• [4] Maine Revenue Services — Instructional Bulletin 12 (grocery staples exempt)

• [5] Maine Legislature — 36 M.R.S. 151 (reconsideration, 60 days)

• [6] Maine Board of Tax Appeals — Filing

• [7] Maine Tax Portal — Registration and resale certificates

• [8] Maine Revenue Services — Marketplace Facilitator FAQ

Verified July 2026 against Maine Revenue Services published guidance.

• Are Retailers Exempt From Sales Tax in Maine? Explained
• Does Maine Have Sales Tax on Clothing? Key Insights for Business Owners