Sales tax in Maine — rates, nexus, and filing

Maine’s 5.5% flat rate with no locals is operationally clean for most sellers. The notable nuances are category-specific rates (food, lodging) and Maine’s non-SST status.

Key facts

Detail	Maine
State rate	5.5%
Local taxes	None
Prepared food rate	8%
Lodging rate	9%
Vehicle rental rate	10%
Economic nexus threshold	$100,000 OR 200 transactions
SST member	No
Marketplace facilitator law	Yes
Registration	Maine Revenue Services (Maine.gov/revenue)
Return due date	15th of the following month

Taxability highlights

Food and groceries: Unprepared grocery food is exempt from the 5.5% rate. Prepared food sold for immediate consumption is taxed at 8%.

Digital goods and SaaS: Maine taxes downloaded software and certain digital goods. SaaS is generally not taxable in Maine: the distinction between hosted software (taxable) and SaaS accessed remotely (generally not taxable) matters.

Clothing: Taxable in Maine, no clothing exemption.

Shipping: Taxable when the underlying product is taxable and included in the shipping charge or not separately stated.

Non-SST status

Maine is not an SST member state. This means:

Maine does not accept the SST Exemption Certificate as a substitute for Maine-specific exemption forms
Sellers filing through a CSP don’t receive the SST audit liability protection for Maine specifically
Maine manages its own registration, forms, and administrative procedures independently

Marketplace facilitators

Maine’s marketplace facilitator law requires platforms like Amazon and Etsy to collect and remit Maine sales tax on third-party sales. Sellers on those platforms do not separately collect Maine tax on marketplace-facilitated orders.

Frequently asked questions

What is Maine's sales tax rate?

Maine's standard sales tax rate is 5.5% with no local taxes: a single statewide rate applies. Maine also has elevated rates for specific categories: 8% on prepared food sold in restaurants, 9% on lodging, and 10% on rental of vehicles. The 5.5% rate applies to general taxable sales including most tangible goods.

What is Maine's economic nexus threshold?

Maine's economic nexus threshold is $100,000 in gross sales or 200 or more transactions into Maine in the current or prior calendar year. Maine is not an SST member state and administers its own sales tax program through Maine Revenue Services.