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Rule by State A plain-language register of state law · revised 2026
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Chapter · Maine

§ Maine ME

Four frequently-searched legal facts about Maine, current as of 2026. Each should be verified against the state's official site before you rely on it.

§ 1 Personal income tax. State income tax applies

The state taxes personal income; rates and brackets vary.

§ 2 Statewide sales tax. Statewide sales tax applies

A statewide sales tax applies; local add-ons often raise the combined rate.

§ 3 Right-to-work. Not a right-to-work state

No right-to-work statute; union-security agreements are permitted.

§ 4 Cannabis. Recreational legal

Adult recreational use is legal under state law (cannabis remains federally illegal).

Note. Not legal advice. This is a high-level summary that can go out of date and omits local rules and conditions. Check the state's official government website or ask a licensed attorney before acting.