The Maine Sales Tax Calculator helps you quickly determine the sales tax on a purchase in Maine. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
Maine Sales Tax Calculator
Calculate sales tax for all counties and municipalities in Maine with accurate rates
Total Amount
Tax Amount
Pre-Tax Amount
Total Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Maine Sales Tax Calculator helps you quickly determine the sales tax on a purchase in Maine. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Maine has a state sales tax rate of 5.5%. Unlike many other states, Maine does not have county or city sales taxes. However, there are special tax rates for certain goods and services, such as lodging, prepared food, and auto rentals.
Standard Sales Tax Example
Let’s say you want to calculate sales tax on a $100 purchase of taxable goods in Maine with the standard tax rate of 5.5%:
Pre-Tax Amount = $100
Tax Rate = 5.5% or 0.055
Calculate the tax amount:
Tax Amount = $100 × 0.055 = $5.50
Calculate the total amount:
Total Amount = $100 + $5.50 = $105.50
Lodging Tax Example
In Maine, lodging is subject to a higher tax rate of 9% (7% state sales tax + 2% local option tax). Let’s calculate tax on a $100 hotel room:
Pre-Tax Amount = $100
Tax Rate = 9% or 0.09
Calculate the tax amount:
Tax Amount = $100 × 0.09 = $9.00
Calculate the total amount:
Total Amount = $100 + $9.00 = $109.00
Prepared Food & Beverage Example
Prepared food and beverages in Maine are taxed at 8% (7% state sales tax + 1% local option tax). Let’s calculate tax on a $100 restaurant bill:
Pre-Tax Amount = $100
Tax Rate = 8% or 0.08
Calculate the tax amount:
Tax Amount = $100 × 0.08 = $8.00
Calculate the total amount:
Total Amount = $100 + $8.00 = $108.00
Removing Sales Tax Example
Now, let’s say you have a total amount of $105.50 for a purchase in Maine and want to calculate the pre-tax amount and tax:
Total Amount = $105.50
Tax Rate = 5.5% or 0.055
Calculate the pre-tax amount:
Pre-Tax Amount = $105.50 ÷ (1 + 0.055) = $105.50 ÷ 1.055 = $100.00
Calculate the tax amount:
Tax Amount = $105.50 – $100.00 = $5.50
Maine Sales Tax Rates
Maine has a state sales tax rate of 5.5%, which is uniform across the state. Unlike many other states, Maine does not have county or city sales taxes. However, there are special tax rates for certain goods and services.
Standard Rate
Lodging
Prepared Food
Auto Rental
Maine Counties
Maine has 16 counties. While there are no county-specific sales tax rates, the state tax rate of 5.5% applies uniformly across all counties.
| County | Standard Tax Rate | Lodging Tax Rate | Food Tax Rate |
|---|---|---|---|
| Cumberland | 5.5% | 9% | 8% |
| York | 5.5% | 9% | 8% |
| Penobscot | 5.5% | 9% | 8% |
| Kennebec | 5.5% | 9% | 8% |
| Androscoggin | 5.5% | 9% | 8% |
| Somerset | 5.5% | 9% | 8% |
| Aroostook | 5.5% | 9% | 8% |
| Hancock | 5.5% | 9% | 8% |
| Knox | 5.5% | 9% | 8% |
| Lincoln | 5.5% | 9% | 8% |
| Oxford | 5.5% | 9% | 8% |
| Piscataquis | 5.5% | 9% | 8% |
| Sagadahoc | 5.5% | 9% | 8% |
| Waldo | 5.5% | 9% | 8% |
| Washington | 5.5% | 9% | 8% |
| Franklin | 5.5% | 9% | 8% |
Major Maine Cities
Maine’s major cities all follow the same state tax structure, with no additional local sales taxes.
| City | Standard Tax Rate | Lodging Tax Rate | Food Tax Rate |
|---|---|---|---|
| Portland | 5.5% | 9% | 8% |
| Lewiston | 5.5% | 9% | 8% |
| Bangor | 5.5% | 9% | 8% |
| South Portland | 5.5% | 9% | 8% |
| Auburn | 5.5% | 9% | 8% |
| Augusta | 5.5% | 9% | 8% |
| Scarborough | 5.5% | 9% | 8% |
| Westbrook | 5.5% | 9% | 8% |
| Waterville | 5.5% | 9% | 8% |
| Saco | 5.5% | 9% | 8% |
Maine Sales Tax Exemptions
Maine provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Groceries: Most food for home consumption is exempt from sales tax
- Prescription Drugs: All prescription medications are exempt from sales tax
- Medical Equipment: Prosthetics, wheelchairs, and other medical devices
- Farm Equipment: Machinery and equipment used in agricultural production
- Manufacturing Equipment: Equipment used directly in manufacturing
- Fuel: Gasoline, heating oil, and other fuels
- Newspapers and Magazines: Print media sold by subscription or at newsstands
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
- Electricity: Residential electricity is exempt from sales tax
Maine Sales Tax Holidays
Maine has an annual sales tax holiday that typically occurs on the second Friday and Saturday of August. During this period, certain items are exempt from sales tax, including:
- Clothing and footwear priced under $100 per item
- School supplies priced under $100 per item
- Computers and computer peripherals priced under $1,000 per item
The sales tax holiday is designed to help families save money on back-to-school purchases. It’s important to note that the exemption applies only to personal use and not to business purchases.
Understanding Maine Sales Tax
What is Maine Sales Tax?
Maine has a state sales tax rate of 5.5%, which is uniform across the state. Unlike many other states, Maine does not have county or city sales taxes. However, there are special tax rates for certain goods and services, such as lodging, prepared food, and auto rentals.
Special Tax Rates
Maine imposes higher tax rates on certain goods and services. Lodging is taxed at 9%, prepared food and beverages at 8%, and auto rentals at 6%. These rates include both the state sales tax and additional local option taxes.
Tax Collection
Sales tax in Maine is collected by sellers at the point of sale and remitted to the Maine Revenue Services. Sellers must register with the state and obtain a sales tax permit before collecting tax.
Use Tax
Maine use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in Maine. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state.
Business Registration
Businesses selling taxable goods or services in Maine must register for a sales tax permit with Maine Revenue Services. Registration can be done online through the Maine Revenue Services website.
Filing Requirements
Sales tax returns in Maine are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the Maine Revenue Services’ online system, and payments are due by the 20th of the month following the reporting period.
Maine Sales Tax for Businesses
Nexus Requirements
Businesses must collect Maine sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. Maine follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into Maine. This applies to marketplace facilitators with more than $100,000 in sales into the state.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. Maine has a specific form that must be completed and provided to the seller at the time of purchase.
Shipping and Handling
In Maine, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt.
Penalties and Interest
Maine imposes penalties for late filing and late payment of sales tax. The penalty is 5% of the tax due for late filing, plus interest at the rate of 1% per month. Failure to file or pay can result in additional penalties and legal action.
Tax Calculation Services
Given the complexity of Maine’s sales tax system with special rates for certain goods and services, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax.