Maine

Sales Tax Rules

5.5%

State Rate

5.5%

Max Combined

Taxable

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate5.5%

Max Combined Rate5.5%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)200 transactions

SaaS TaxableYes

Digital Goods TaxableYes

Groceries ExemptYes

Clothing ExemptNo

Filing FrequencyMonthly, Quarterly, or Annual

Online FilingAvailable

SaaS Tax Details

New legislation effective Jan 1, 2026, taxes subscription-based digital services.

Grocery Details

Most grocery items are exempt; prepared food is taxed at 8%.

Official Source

Maine Department of Revenue

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.