Maine Vehicle Tax Overview
Maine applies a sales tax to vehicle purchases and has specific registration requirements that vary by municipality. The state also requires annual excise tax payments based on the vehicle's age and original value.
Sales Tax Structure
- State Rate: 5.5%
- Tax Base: Purchase price or book value
- Casual Sale Rate: 5.5%
- Trade-In Credit: Full value deducted
Registration Fees (2024)
- Initial Registration: $35
- Renewal Registration: $35
- Title Fee: $33
- Plate Fee: $15
- Municipal Agent Fee: $4
Excise Tax
- First Year: 24 mills per $1,000
- Second Year: 17.5 mills per $1,000
- Third Year: 13.5 mills per $1,000
- Fourth Year: 10 mills per $1,000
- Fifth+ Year: 6.5 mills per $1,000
- Base: Manufacturer's suggested retail price
Tax Exemptions
- Vehicles sold to qualifying nonprofits
- Certain government vehicles
- Vehicles transferred between spouses
- Inherited vehicles
- Certain agricultural vehicles
- Amputee veterans (specific conditions)
Registration Requirements
- New Residents: 30 days to register
- Insurance: Mandatory liability coverage
- Documentation:
- Maine driver's license
- Proof of insurance
- Vehicle title
- Bill of sale
- Excise tax receipt
Inspection Requirements
- Annual Safety Inspection: Required
- Cost: $12.50
- Emissions Test: Cumberland County only
- Items Checked:
- Braking system
- Steering and suspension
- Lights and signals
- Tires and wheels
- Body components
Special Vehicle Categories
- Antique Autos:
- 25+ years old
- Reduced registration fee
- Special plates available
- Farm Vehicles:
- Special registration rates
- Limited use restrictions
- Modified inspection rules
Regional Considerations
- Cumberland County:
- Enhanced emissions testing
- Additional fees
- Rural Areas:
- Farm vehicle provisions
- Different excise tax valuations
Money-Saving Tips
- Use trade-in credits
- Consider antique auto registration
- Maintain inspection compliance
- Research municipal excise tax rates
- Check for veteran exemptions
Common Questions
- Q: How is excise tax calculated?
A: Based on MSRP and vehicle age
- Q: Where do I pay excise tax?
A: At your local municipal office
- Q: Can I transfer plates?
A: Yes, with proper documentation