Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in Maine
Maine has no local sales taxes, so the statewide rate is the rate everywhere — one of the few states where that is true.
- State base rate5.5%
- Local taxesNone. The state rate is the whole rate.
- ShippingExempt alone — taxable if combined with handling
- Taxing jurisdictions we track0
- ZIP codes with more than one rateNone — every ZIP code here carries a single combined rate
- Update frequencyMonthly, delivered two business days before the month begins
See the ME data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 ME rows.
What's in the Maine rate file
Maine data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official Maine sales tax resources
Every link below goes to an official Maine government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- Maine Revenue ServicesThe agency that administers sales tax in Maine (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
How local tax works in Maine. Maine has no local sales taxes. Only the state rate applies, with statutory higher rates for lodging, prepared food and short-term rentals rather than any municipal add-on.
Worth knowing. No local rates, but Maine layers several statutory tiers — general goods against lodging, prepared food and auto rentals — plus a separate Service Provider Tax on certain services.
Questions
Maine sales tax questions
What is the sales tax rate in Maine?
The statewide base rate is 5.5%. Maine has no local sales taxes, so the statewide rate is the rate everywhere — one of the few states where that is true.
Is shipping taxable in Maine?
It depends on how you bill it. In Maine a separately stated shipping charge is generally not taxable — but bill shipping and handling as one combined charge and the whole thing becomes taxable.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in Maine?
None — Maine has no county, city or district sales taxes, so the state rate is the entire rate across all 483 ME ZIP codes. That is rare, and it is why a single statewide number is safe here and almost nowhere else.
Where can I download Maine sales tax rates?
Every Sales Tax Systems edition includes Maine along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the ME rows in it.
Sales tax rates in other states
Maine is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample