What is the sales tax in Maine?
Combined rate, the threshold that makes you register, and the rules that decide what you charge.
The Maine state sales tax rate is 5.5%. There are no local sales taxes, so 5.5% applies statewide. A remote seller has to register once sales into Maine pass $100,000 in sales into the state over the previous or current calendar year. Charge the rate at the buyer’s address.
- State rate
- 5.5%
- Average local rate
- 0%
- Combined average
- 5.5%
- Highest in the state
- 5.5%
Do you have to register?
Economic nexus threshold
$100,000
Measured over the previous or current calendar year. Order count does not matter here, only the dollar figure. Physical presence — staff, an office, or stock sitting in a 3PL in the state — creates the obligation immediately, before any threshold applies.
What you charge, and on what
- Which address sets the rate Charge the rate at the buyer’s address.
- Is shipping taxed Not taxable. Separately stated delivery by common carrier is exempt.
- Clothing Taxed at the same rate as everything else.
- Groceries Exempt
- Marketplace sales Amazon, Walmart, Etsy, and eBay collect and remit on the orders they process. Sales through your own store stay yours to collect on.
- Registering Register directly with the Maine Revenue Services. This state runs its own registration.
Worth knowing about Maine
- No local sales taxes.
- The transaction-count test was removed in 2022.
Maine sales tax questions
What is the sales tax rate in Maine?
The state rate is 5.5%. There are no local sales taxes, so 5.5% applies at every address in the state.
When does a remote seller have to register in Maine?
Once sales into the state pass $100,000 in sales into the state over the previous or current calendar year. Order count does not matter here — the dollar figure is the only trigger. Physical presence, including inventory held at a 3PL in the state, creates the obligation immediately, before any threshold applies.
Is shipping taxable in Maine?
Not taxable. Separately stated delivery by common carrier is exempt.
Is clothing taxed in Maine?
Clothing is taxed at the same rate as other goods. Maine does not exempt apparel.
Where the authoritative number is
Rates and thresholds change, and the Maine Revenue Services sets them. Check there before you register or file.
Other states with a $100,000 threshold
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into Maine this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the Maine Revenue Services or a tax professional.