Maine: Sales Tax Handbook
Maine Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
2023 Maine Sales Tax Handbook
Maine Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Maine's Sales Tax By The Numbers:
Maine has a lower-than-average sales tax, including when local sales taxes from Maine's 1 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 41st highest by combined state + local sales tax
Ranked 35th highest by per capita revenue from state + local sales taxes ($801 per capita)
Rankings by State Sales Tax Only:
Ranked 11th highest by state sales tax rate
Ranked 25th highest by per capita revenue from the statewide sales tax ($807 per capita)
Printable PDF Maine Sales Tax Datasheet
Maine has a statewide sales tax rate of 5.5%, which has been in place since 1951.
Municipal governments in Maine are also allowed to collect a local-option sales tax that ranges from 0% to 0% across the state, with an average local tax of N/A (for a total of 5.5% when combined with the state sales tax). The maximum local tax rate allowed by Maine law is <span class='text-muted'>N/A</span>. You can lookup Maine city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Maine. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Maine Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Maine?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Maine taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Maine sales tax see Maine sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Maine? Taxation of vehicle purchases in particular are discussed in the page about Maine's sales tax on cars.
Are services subject to sales tax in Maine?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Maine, specified services are taxable.
About the Maine Sales Tax
The state of Maine has a simple sales tax system, and utilizes a flat state tax rate that was last raised in 2007.
This state has special 8% sales tax rates for lodging (including hotels and motels) and prepared food, as well as a 10% tax on short-term vehicle rentals. These percentages are all officially sales taxes.
Is the Maine Sales Tax Destination-Based or Origin-Based?
Maine is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Maine from a Maine vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Maine a Streamlined Sales Tax State?
Maine is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.
Contact the Maine Revenue Services
The Maine Sales Tax is administered by the Maine Revenue Services. You can learn more by visiting the sales tax information website at www.maine.gov.
Phone numbers for the Sales Tax division of the Revenue Services are as follows:
- Local Phone: (207) 624-9693
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Maine sales taxes, we recommend the following books:
Small Business Taxes For Dummies
This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics.Buy on Amazon
A Guide to Sales and Use Tax
This book provides information and insights on how to comply with a multitude of sales and use tax laws and regulations. This is our recommendation if you need an in-depth look into sales taxes.Buy on Amazon
Simplify Maine sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Maine Sales Tax Rates by Zip Code:
Need an updated list of Maine sales tax rates for your business? Download our Maine sales tax database!