Short answer
Maine taxes vehicle sales at 5.5%, no local add-ons. Maine taxes the price after the trade-in is deducted. Maine exempts out-of-state buyers only under specific conditions. Maine credits sales tax legally paid to another state, so the same dollars are not taxed twice. Everything here assumes a retail purchase from a dealer, since most states treat leases and private-party sales differently.
Maine car sales tax quick facts
Last verified August 27, 2026| Sales tax rate on vehicles | 5.5%, no local add-ons[1] |
| Trade-in credit | Maine taxes the price after the trade-in is deducted. The credit applies only when the item traded in is the same kind of item as the one purchased (motor vehicle for motor vehicle, trailer for trailer). It does not apply to property exchanged between dealers out of inventory.[1] |
| Selling to an out-of-state buyer | Maine exempts out-of-state buyers only under specific conditions. Buyer must not be a Maine resident (an individual domiciled in another state or country, or a business with its commercial domicile outside Maine) AND the vehicle must be intended to be driven or transported outside Maine immediately upon delivery. The dealer and the buyer complete the affidavit at the time of sale. If the vehicle comes back into Maine within the first 12 months, the person registering it can be hit with Maine use tax on the original purchase price.[2] |
| Credit for tax paid to another state | Maine credits sales tax legally paid to another state, so the same dollars are not taxed twice.[3] |
| Dealer doc fee | No statutory cap[4] · taxable[2] |
| Temp tag for the drive home | A licensed Maine dealer may attach a temporary registration plate on the sale of a vehicle, and the buyer may drive on it for 30 consecutive days. A nonresident who has applied for but not yet received a registration certificate from their home state can ask the Secretary of State to extend it, free, for another 20 days.[5] |
| Out-of-state buyer registration | A nonresident owner who has complied with the vehicle registration and licensing laws of their home state does not have to register the vehicle in Maine, so an out-of-state buyer titles and registers at home. The exemption covers noncommercial use only.[6] |
Maine car sales tax calculator
Enter the sale price and any trade-in to estimate Maine vehicle tax and the out-the-door total before title and registration. It applies the verified rate, trade-in rule and doc fee treatment from the quick facts above.
From the desk
Maine collects vehicle use tax at registration, not at the dealer, for many transactions, so the desk's job is setting expectations: the town office bill is coming, and the buyer should hear the number from you first.
Selling to an out-of-state buyer in Maine
Maine exempts out-of-state buyers only under specific conditions. Buyer must not be a Maine resident (an individual domiciled in another state or country, or a business with its commercial domicile outside Maine) AND the vehicle must be intended to be driven or transported outside Maine immediately upon delivery. The dealer and the buyer complete the affidavit at the time of sale. If the vehicle comes back into Maine within the first 12 months, the person registering it can be hit with Maine use tax on the original purchase price.[2]
On paper that means Form ST-A-106 (Affidavit of Exemption for Immediate Removal), filled out at delivery. If the form never gets signed, the dealer eats the tax, not the buyer.
The tax question gets settled at the desk; the follow-through does not. Titles, temp tags, and out-of-state registrations sit in flight for weeks, so somebody has to watch the dates.
Buying in Maine from out of state
If you live in another state and buy in Maine, the deciding rule is where the vehicle gets registered: your home state's tax applies at registration, and what happens at the Maine sale depends on the rule above. Maine credits sales tax legally paid to another state, so the same dollars are not taxed twice.[3]
Registration and temp tags
A licensed Maine dealer may attach a temporary registration plate on the sale of a vehicle, and the buyer may drive on it for 30 consecutive days. A nonresident who has applied for but not yet received a registration certificate from their home state can ask the Secretary of State to extend it, free, for another 20 days.[5] A nonresident owner who has complied with the vehicle registration and licensing laws of their home state does not have to register the vehicle in Maine, so an out-of-state buyer titles and registers at home. The exemption covers noncommercial use only.[6]
Bordering states
Cross-border deals from Maine most often involve New Hampshire. Each combination carries its own quirks; run the pair through the out-of-state checker.
Vehicle-type exceptions
Trade-in credit only runs between items of the same kind, and trailers and slide-in truck campers are not "motor vehicles" in Maine, so a camper or trailer traded toward a car earns no credit (trailer traded for trailer does). Short-term auto rentals are taxed at 10%, not 5.5%. Watercraft sold to a nonresident get a 30-day removal window rather than the immediate-removal rule, and only 60% of the price stays exempt if the boat sits in Maine more than 30 days in the first year.[2]
Sources
- www.maine.gov/…/Business%20Guide%20for%20December%202025%20FINAL.pdf · verified 2026-08-27
- www.maine.gov/…/IB24VehicleDealers10042019.pdf · verified 2026-08-27
- www.maine.gov/…/IB42OriginalRegistrationofVehicles10282019.pdf · verified 2026-08-27
- legislature.maine.gov/statutes/29-a/title29-Asec953-A.html · verified 2026-08-27
- legislature.maine.gov/statutes/29-A/title29-Asec954-A.html · verified 2026-08-27
- legislature.maine.gov/statutes/29-a/title29-Asec109.html · verified 2026-08-27
“Maine Car Sales Tax & Out-of-State Rules.” Voltra. Last verified August 27, 2026. https://voltra.ai/car-sales-tax/maine/
More state-by-state guides: trade-in tax credit by state · recent rule changes · all states + the out-of-state checker