Maine charges a 5.5% sales tax on most goods, with some major exceptions
Maine's sales tax rate is 5.5% on the purchase price of taxable items. This is one of the lower rates in the country. However, Maine does not tax all purchases the same way. Some items are taxed at the full rate, some are taxed at a lower rate, and some are not taxed at all. Understanding which category your purchase falls into matters when you are budgeting or comparing prices.
The tax is collected by the seller at the point of sale and sent to the Maine Department of Revenue Services. You do not file a separate form or claim the tax back — it is simply added to your bill when you check out. If you buy something online from a Maine seller, the tax is usually added. If you buy from an out-of-state seller, whether tax is added depends on that seller's location and their sales volume in Maine.
Key Takeaways
- Maine's sales tax rate is 5.5% on most goods, but groceries, prescription drugs, and medical equipment are not taxed.
- Clothing and footwear under $175 per item are exempt from sales tax in Maine.
- Restaurant meals and prepared foods are taxed, but raw ingredients you buy at a grocery store are not.
- You pay sales tax when you buy from a Maine seller; out-of-state sellers may or may not charge it depending on their business structure.
What is not taxed in Maine
Maine exempts several categories of purchases from sales tax entirely. Groceries — meaning unprepared food you cook at home — are not taxed. This includes meat, produce, dairy, bread, and canned goods. The rule is whether the food is ready to eat or requires preparation. If you buy a rotisserie chicken at the grocery store, it is taxed. If you buy a raw chicken, it is not.
Prescription medications are not taxed, regardless of price. Over-the-counter medications like pain relievers or cold medicine are taxed. Medical equipment — including wheelchairs, walkers, hearing aids, and diabetic testing supplies — is also exempt. You may need to show a prescription or medical documentation at the pharmacy or medical supply store to receive the exemption.
Clothing and footwear under $175 per item are exempt from sales tax. This means a pair of shoes costing $100 is not taxed, but a pair costing $200 is taxed on the full amount. The $175 threshold applies to each individual item, not your total purchase. If you buy five shirts for $30 each, none are taxed. If you buy one coat for $200, the entire $200 is subject to tax.
What is taxed at the full 5.5% rate
Most goods and services are taxed at Maine's full rate. Restaurant meals and prepared foods are taxed, including takeout, delivery, and food from a deli counter. Clothing and footwear over $175 per item are taxed. Household goods — furniture, appliances, tools, electronics — are taxed. Personal care items like shampoo, soap, and cosmetics are taxed.
Services are generally taxed if they are performed in Maine. This includes haircuts, car repairs, plumbing, and home cleaning. Some services are exempt — for example, professional medical services performed by a doctor or dentist are not taxed, but the supplies used in those services may be.
How sales tax works for online and mail orders
If you order from a Maine-based online retailer, sales tax is usually added to your order. If you order from an out-of-state retailer, whether you pay Maine sales tax depends on whether that retailer has nexus in Maine — meaning they have a physical presence, employees, or significant sales activity there. Large national retailers like Amazon typically collect Maine sales tax on orders shipped to Maine addresses. Smaller out-of-state sellers may not.
You are not responsible for tracking this or filing a form. The seller either collects the tax or they do not. If a seller fails to collect tax they should have collected, that is between the seller and the Maine Department of Revenue Services, not you.
Sales tax on specific categories
| Category | Taxed? | Notes |
|---|---|---|
| Groceries (unprepared) | No | Raw meat, produce, dairy, bread, canned goods |
| Restaurant meals | Yes | Includes takeout and delivery |
| Prescription drugs | No | Over-the-counter drugs are taxed |
| Clothing under $175 | No | Per item; $175 and above are taxed |
| Furniture and appliances | Yes | Full 5.5% rate |
| Medical equipment | No | Wheelchairs, hearing aids, diabetic supplies |
| Haircuts and repairs | Yes | Most personal services taxed |
What to do if you think you were charged incorrectly
If you believe a seller charged you sales tax on an item that should be exempt — for example, a pair of shoes under $175 — ask the seller to review the transaction. Keep your receipt. Many point-of-sale systems are programmed to apply tax to all clothing, and the cashier may not have entered the price correctly or may not have known about the $175 threshold.
If the seller will not correct it, you can contact the Maine Department of Revenue Services to report the issue. They investigate complaints about incorrect tax collection. You can reach them through their website or by calling their taxpayer assistance line. Bring your receipt and a description of what you purchased.
Frequently Asked Questions
Do I pay Maine sales tax if I live out of state but buy something in a Maine store?
Yes. Sales tax is based on where the sale happens, not where you live. If you are in Maine and buy something from a Maine retailer, you pay Maine sales tax regardless of your home address.
Is there a sales tax on gasoline?
No. Gasoline and diesel fuel are not subject to Maine sales tax. However, they are subject to state and federal fuel excise taxes, which are included in the price you see at the pump.
What about used items or secondhand sales?
Used items sold by a business — like a used car lot or consignment shop — are taxed. Private sales between individuals are generally not taxed, though this depends on the circumstances. If you sell a used item to a friend, no tax is owed. If you sell through a business, tax applies.
Do I have to pay sales tax on items I order for delivery from another state?
Only if the seller has nexus in Maine and is required to collect it. You cannot avoid Maine sales tax by ordering from out of state if the seller is required to collect it. If the seller does not collect it, you are not responsible for paying it yourself.
Is there sales tax on subscriptions or memberships?
It depends on what the subscription is for. Subscriptions to digital services like streaming or software are generally not taxed. Memberships to gyms or clubs are taxed. Ask the business directly if you are unsure.