Official fees
Maine car sales tax chart
Standard rate
5.5%
dealer and private sales, statewide, no local tax
Dealer sale base
price − qualifying trade-in
Private ('casual') sale base
price on bill of sale
use tax, paid at your town office
True gift (no consideration)
$0
excise, title, and registration still apply
Gift where debt is assumed
5.5% of fair market value
assuming a loan balance counts as consideration
Figures verified July 2026 against official sources (listed below). Always confirm the final amount with your town office (Maine BMV) - counties can add small local fees.
- State rate
- 5.5% flat
- Local add-ons
- None, anywhere
- Private sales
- Still taxed (use tax)
- True gift
- $0 tax
- Trade-in credit
- Vehicle-for-vehicle only
Overview
This calculator applies the right Maine rule for each case, including the trade-in restriction that trips people up: Maine's credit only applies when you're trading one self-propelled road vehicle for another, not a boat, a snowmobile, or cash-equivalent property against a car purchase.
Same state, other costs
More Maine vehicle costs
Common questions
Maine car sales tax FAQ
- Is a private-party car sale really tax-free in Maine?
- No - that's the most common misunderstanding. A 'casual sale' between individuals is still taxed at 5.5%, collected as a use tax at your town office when you register, based on the bill of sale price. Only a true gift with no payment or assumed debt avoids the tax.
- Does Maine have city or county sales tax on top of the state rate?
- No. Maine is one of the few states with no local option sales tax at all - 5.5% is the entire rate everywhere in the state, on vehicles or anything else.
- How does the trade-in credit actually work?
- Under 36 M.R.S. §1765, tax applies only to the difference between the new vehicle's price and your trade-in's value - but only when you're trading a self-propelled road vehicle for another self-propelled road vehicle. Trade a boat or a snowmobile toward a car and you get no credit; the full price is taxed.
- My daughter is taking over my car loan - is that still a gift?
- No. If the recipient assumes a loan balance or pays anything of value, Maine treats that as consideration, and the transfer is taxed at 5.5% of fair market value, not treated as a gift - regardless of the family relationship.
- Who collects the 5.5% - the dealer or the state?
- Dealers collect and remit sales tax at the point of sale on new and dealer-sold vehicles. On a private sale, nobody collects it until you register: you bring the bill of sale (or a signed Use Tax Certificate, Form STMV6U) to your town office and pay the 5.5% there, alongside excise and registration.
- Are any vehicle transfers fully exempt in Maine?
- Yes - true gifts, transfers between spouses, inheritances, and a handful of government/nonprofit transactions are exempt under 36 M.R.S. §1483. Everything else, including low-dollar private sales, is taxed on the actual sale price shown on the bill of sale.
Receipts
Official sources
Every number on this page comes from these documents - check them yourself.
