Is clothing taxed in Maine?
Quick answer
Yes. Clothing is fully taxable in Maine at the combined state and local rate.
Clothing is taxable at 5.5%.
Rule summary
How Maine treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (5.5%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | None |
Source: Maine Revenue Services · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Maine Revenue Services or a tax professional before relying on it for filing.
Combined rates in Maine
What a taxable purchase actually costs in Maine.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in Maine?
- Yes. Clothing is fully taxable in Maine at the combined state and local rate.
- Are shoes taxed in Maine?
- Yes, footwear is taxed at the same combined rate as other clothing.
More Maine guides
Other Maine rules that change the total.