The formulas
- Sales tax = sale x (5.5% + local rate)
- Nexus when counted sales are more than $100,000 in the previous or current calendar year
- Counted sales = direct sales only
How it works
Figures current as of November 2026.
The general rate is 5.5 percent. Maine has no local sales tax. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (zero: Maine has no local sales tax) and shows the state and local parts separately.
A seller with no physical presence in Maine must register and collect once it has more than $100,000 of gross sales from delivery into Maine in the previous or current calendar year. Sales made through a marketplace facilitator do not count toward your own Maine threshold; only your direct sales count.
A seller with a physical presence in Maine, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Maine sales tax rate?
The general rate is 5.5 percent. Maine has no local sales tax.
What is the Maine economic nexus threshold?
More than $100,000 of gross sales from delivery into Maine in the previous or current calendar year.
Do marketplace sales count toward the Maine threshold?
Sales made through a marketplace facilitator do not count toward your own Maine threshold; only your direct sales count.
Sources
- Maine Revenue Services, Sales, Use & Service Provider Tax
- Maine Revenue Services, Marketplace FAQ
- 36 M.R.S. 1754-B, Registration of sellers
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.