Maine Sales Tax Overview
Maine has a statewide sales tax rate of 5.5%. Sales tax applies to most goods and some services, but is not charged on grocery items, prescription medications, medical equipment, or items for commerce.
Tax Collection Responsibilities
As a business owner in Maine, you collect sales tax from customers when selling taxable goods or services. This sales tax belongs to the state of Maine, not your business.
Out-of-State Sales and Taxes
Maine businesses owe sales tax on out-of-state sales only if they have nexus in other states, which means having a physical presence such as an office, employee, or warehouse. Maine’s corporate income tax ranges from 3.50% to 8.93%.
Understanding Sales Tax Obligations
When buying goods in Maine, sales tax is automatically added to your bill. If a retailer does not charge Maine sales tax, you still owe use tax on the purchase at a rate of 5.5%, less any foreign sales tax paid.