Maine Sales Tax Guide: 5.5% General Rate, 8% Prepared Food, 9% Lodging, Free Registration and the $100,000 Remote Seller Rule
Maine Sales Tax Guide: 5.5% General Rate, 8% Prepared Food, 9% Lodging, Free Registration and the $100,000 Remote Seller Rule
Maine's sales tax is a state tax with no local add-on, so one set of rates applies whether you sell in Portland, Lewiston, Bangor, or a small town on the coast. This guide covers the Maine sales tax rate for each type of sale, how sales tax registration works with Maine Revenue Services (MRS), when remote sellers must register, and how often you file. The rates here are the ones in effect for 2026.
This guide is informational content, not legal or tax advice. Confirm your obligations with MRS, and consult a CPA or tax attorney before making decisions based on it.
Maine Sales Tax Rates at a Glance
Maine sets its sales tax rates by statute (36 MRSA 1811(1)(D)). The rates in effect for 2026 are:
| Type of sale | Rate |
|---|---|
| General sales | 5.5% |
| Prepared food and liquor sold in licensed establishments | 8% |
| Lodging | 9% |
| Short-term car rental | 10% |
| Adult-use cannabis (from January 1, 2026) | 14% |
| Medical cannabis | 5.5%, or 8% if sold as prepared food |
Maine has no local sales tax. The rates above apply statewide, whether you operate in one of the 23 cities, 430 towns or 29 plantations that make up the state's 482 organized municipalities.
What Counts as a Taxable Sale
Maine's list of taxable services is closed. A service is taxable only if it appears on that list. Lawn care, towing, handyman work and junk removal do not appear on it, so those services are not subject to Maine sales tax. Maine has also repealed its Service Provider Tax, so that tax no longer applies to any services.
Sales of goods and the other categories in the rate table are taxable at the rate that matches the sale. If you are unsure whether a particular sale is taxable, check with MRS before you start or stop charging tax on it.
Sales Tax Registration: No Statutory Fee, One Certificate per Location
Many people search for a maine sales tax permit, but the document MRS issues is a registration certificate. You register through MRS using the sales tax registration page at revenue.maine.gov, and general MRS information is at maine.gov/revenue. The key points are:
- No fee in the statute. The Maine statute sets no registration fee (36 MRSA 1754-B(2)). Confirm on the MRS site when you apply that no charge applies.
- One certificate per place of business. Each location where you sell needs its own certificate.
- Not transferable. A certificate cannot pass to a buyer. If you sell a business, the buyer must register in its own name. Check with MRS on the steps for closing or transferring a registered account.
- Processing time. This guide does not state how long a registration takes. Check with MRS before your first taxable sale so you know when you can begin collecting tax.
Sales tax registration is separate from forming your entity. Filing a Certificate of Formation for an LLC (Form MLLC-6) or Articles of Incorporation for a corporation (Form MBCA-6) with the Secretary of State does not register you to collect sales tax. Maine also has no general state or town business license, so registration is the step that lets you collect tax, not a license to operate.
Remote Sellers and Marketplace Facilitators: The $100,000 Rule
A remote seller must register with MRS when gross sales into Maine exceed $100,000 in the previous or current calendar year (36 MRSA 1754-B(1-B)). Marketplace facilitators must register under the same threshold.
The test has no transaction-count requirement. A seller with a handful of large orders can cross the line, while a seller with thousands of small orders totaling $100,000 or less does not. For example, a seller whose 2026 Maine sales total exactly $100,000 has not exceeded the threshold, but a seller at $100,001 has.
Because either the previous or the current calendar year can trigger registration, track gross sales into Maine for both years. Waiting until the year ends to look at your numbers can leave you collecting tax late.
Lodging and Short-Term Car Rentals
Lodging is taxed at 9%, and short-term car rentals are taxed at 10%. Both rates are separate from the 5.5% general rate and from the 8% rate for prepared food. If you operate a hotel, inn or rental property, check with MRS whether your rental arrangement counts as lodging before you set your rate, because that classification determines which rate applies.
Filing Returns and Due Dates
By statute default, sales tax returns are due on the 15th of the month following the reporting period (36 MRSA 1951-A). MRS assigns each registrant a filing frequency, which may be monthly or seasonal, quarterly, semiannual or annual. Do not assume your schedule. Check the frequency on your registration, compare it against the MRS due-date chart, and calendar each deadline as soon as you have it.
Municipal Licenses and Local Rules
Maine issues no general statewide business license and has no general town license either. Municipal officers license specific activities by local ordinance, and fees vary widely from town to town, so contact your municipal office directly. Maine's 16 counties license nothing for ordinary businesses.
Some activities need approval from a state agency. The Health Inspection Program within the Department of Health and Human Services licenses eating places, which matters if you sell prepared food. The Department of Agriculture, Conservation and Forestry licenses food processors. Some trades are licensed by state boards under the Department of Professional and Financial Regulation, so confirm which board covers your trade. Maine has no HVAC or general contractor license. The free Business Answers licensing assistant at maine.gov/businessanswers can help you identify which licenses your activity requires.
Practical Steps for Setting Up Sales Tax in Maine
- Confirm that each product or service you sell is a taxable sale under Maine's closed list of taxable services.
- Apply the correct rate: 5.5% general, 8% for prepared food and liquor sold in licensed establishments, 9% for lodging, 10% for short-term car rentals, and 14% for adult-use cannabis.
- Register with MRS, obtaining one certificate for each place of business.
- Confirm your filing frequency on your registration and mark every due date.
- If you sell from outside Maine, track gross sales into Maine for the current and previous calendar years against the $100,000 threshold.
- Check with your municipal office for any local license your activity needs, and with the relevant state agency for any state license.
- Keep sales records that show the rate charged on each transaction.
Common Mistakes to Avoid
- Charging tax on lawn care, towing, handyman work or junk removal, none of which are on the taxable list.
- Charging the general rate on prepared food or on-premises liquor when the 8% rate applies.
- Assuming you file monthly or quarterly without checking the frequency MRS assigned to you.
- Believing that forming an LLC or corporation also registers you to collect sales tax.
- Ignoring the $100,000 remote seller threshold because you have no office or employees in Maine.
Where to Confirm the Details
- Maine Revenue Services: https://www.maine.gov/revenue/
- Sales tax registration: https://revenue.maine.gov/_/
- Business Answers licensing assistant: https://maine.gov/businessanswers
- Maine Small Business Development Centers: https://www.mainesbdc.org/
When to Bring in a Professional
Sales tax gets complicated quickly when you sell into several states, use online marketplaces, operate lodging, or sell cannabis. A CPA or tax attorney who works with Maine businesses can review your setup and your filing schedule. This guide is informational, not legal or tax advice, and rates and rules can change, so confirm current figures with MRS before you act on them.