EXCISE TAX
This brochure is intended solely for
informational purposes and has been
designed to provide the public with
answers to some of the most commonly
asked questions regarding the Motor
Vehicle Excise Tax.
The Maine State Statutes regarding excise
tax can be found in Title 36, Section 1482.
PLEASE NOTE
The State of Maine Property Tax Division
only provides quotes to the Municipal
Excise Tax Collector and not to
individuals.
Property Tax Division
14 Edison Drive, PO Box 9106
Augusta, Maine 04332-9106
Phone (207) 287-2012
WWW.STATE.ME.US/REVENUE/PROPERTYTAX/
HOMEPAGE
EXCISE TAX
Maine Revenue Services
Informational Brochure
WHAT IS EXCISE TAX?
Excise Tax is an annual tax that must be
paid prior to registering a vehicle. Except
for a few statutory exemptions, all vehicles
registered in the State of Maine are subject
to the excise tax.
Excise Tax is defined by State Statute as a
tax levied annually for
the privilege of
operating a motor
vehicle or camper
trailer on the public
ways.
WHERE DO I PAY THE
EXCISE TAX?
Excise tax is paid at the local town office
where the owner of the vehicle resides.
When a vehicle needs to be registered, an
excise tax is collected prior to the
registration.
HOW MUCH IS THE EXCISE TAX
The amount of tax you pay depends on two
things:
1. The age of the vehicle
2. MSRP (manufacturers suggested
retail price)
Newer vehicles will generally be m
expensive to excise than older vehi
HOW IS THE EXCISE TAX
CALCULATED?
Excise Tax is calculated by multiplying
MSRP by the mil rate as shown below
The rates drop back on January 1st eac
year.
car with an
pay $263.25.
263.25)
TAX GO?
e excise tax can
WHY IS THE TAX BASED ON
MSRP?
Excise Tax was designed with equity in mind.
In 1925, this tax was enacted as a Maine Law.
At that time, the Legislature decided that the
fairest tax assessment would be based on
what the manufacturer suggests it sell for.
This law ha