Does Maine Collect Sales Tax on Out of State Purchases?

Maine has a 5.5% statewide sales tax rate.
Groceries, prescription medication, and medical equipment are exempt.
There is no local sales tax.
Out-of-state purchases are not taxed.
Ice cream is taxed at 5.5% in Maine.
Businesses must collect sales tax on taxable goods sold to Maine consumers, whether sold in-store or online.
Out-of-state businesses are only required to collect sales tax if they have nexus in Maine.

You have sales tax nexus in Maine if you have physical presence in the state.
You can register for a sales tax ID online or by contacting Maine Revenue Services directly.
Nonprofits are exempt from sales tax and property tax in Maine.
Sales tax returns are due on or before the 15th of the month following the month taxes were collected.
You can file manually using Form ST-7 or electronically.
Semi-annual and annual filers have return due dates of January 15 and July 15 or January 15, respectively.