Is there sales tax on groceries in Maine?
Quick answer
No. Groceries bought for home preparation are exempt from Maine state sales tax. Prepared and restaurant food is still taxable.
Grocery staples are exempt. Prepared food is taxable at the higher 8% meals rate.
Rule summary
How Maine treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (5.5%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
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 there sales tax on groceries in Maine?
- No. Groceries bought for home preparation are exempt from Maine state sales tax. Prepared and restaurant food is still taxable.
- Is prepared food taxed differently than groceries in Maine?
- Yes. Maine treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in Maine?
- No. Prescription medicine is exempt from sales tax in Maine.
More Maine guides
Other Maine rules that change the total.