Maine Vehicle Bill of Sale
Maine has an official SOS/BMV Motor Vehicle Bill of Sale, plus 5.5% state sales tax and a separate town excise tax.
Introduction
Maine publishes an official Secretary of State / Bureau of Motor Vehicles Motor Vehicle Bill of Sale, and it is effectively required for a private-party or out-of-state purchase: the BMV passenger-vehicle registration page lists a signed bill of sale among the documents the buyer must present to register. The official form integrates the odometer disclosure statement inline, so no separate odometer form is usually needed, and it includes a lien-holder certification. The detail that sets Maine apart is its TWO-LAYER tax. First, you pay Maine's 5.5% state sales/use tax on the purchase price to the BMV at registration on a private or out-of-state sale. Second, you pay an annual municipal EXCISE tax at your town office, not the state, computed on the vehicle's MSRP times a declining age-based mill rate, and you must pay it BEFORE you can register. The official Maine bill of sale has signature lines for the seller and buyer only, with no notary block, so it is not notarized for ordinary private transfers. You title and register at the Maine Bureau of Motor Vehicles; titles are required for model-year vehicles 25 years old and newer, with a $33 title application fee. DocDraft drafts a Maine vehicle bill of sale from your facts, with attorney review available.
Key Things to Know
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Maine has an official SOS/BMV Motor Vehicle Bill of Sale. Maine's Secretary of State / Bureau of Motor Vehicles publishes an official Motor Vehicle Bill of Sale (a PDF that carries no printed form number on its face). It is the document the BMV registration page links and requires for private and out-of-state purchases, it integrates the odometer disclosure, and it includes a lien-holder certification. Treat it as required, not optional, for a private-party transfer.
- 2
Notarization is not required. The official Maine Motor Vehicle Bill of Sale has signature lines for the seller(s) and buyer(s) only, with no notary acknowledgment block. The title assignment is signed, not notarized, for ordinary private transfers. Both the buyer and seller should still sign, date, and keep a copy.
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Odometer disclosure is required at transfer. Maine requires the seller to disclose the odometer reading at the time of transfer under 29-A M.R.S. section 752, Maine's implementation of the federal Truth-in-Mileage / 49 CFR 580 rule. The official Maine Bill of Sale integrates the odometer disclosure statement inline, so no separate form is usually needed. A standalone BMV form, MVT-32 Odometer Information, also exists for transactions that need it.
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Two-layer tax: 5.5% state sales tax PLUS a separate town excise tax. Maine runs a two-layer tax on a vehicle purchase. You pay the state's 5.5% sales/use tax on the purchase price to the BMV at registration on a private or out-of-state sale. Separately, you pay an annual municipal EXCISE tax at your town office, computed on the vehicle's MSRP times a declining age-based mill rate. The excise tax goes to your town, not the state.
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Title and register at the Maine BMV, with excise paid first. You title and register at the Maine Bureau of Motor Vehicles. Titles are required for model-year vehicles 25 years old and newer, and the title application fee is $33. You must pay the municipal excise tax at your town office BEFORE you can register the vehicle at the BMV.
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A signed bill of sale is required to register a private sale. For a private or out-of-state purchase, the BMV passenger-vehicle registration page lists a signed bill of sale among the documents the buyer must present, along with a title signed over from the previous owner for vehicles 25 years old and newer, proof of insurance, and the white and yellow copies of the registration application and excise tax receipt.
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The town-office excise tax is Maine's distinctive step. Unlike states with a single DMV tax, Maine adds a municipal excise tax that is paid annually at the town office where the owner resides, for the privilege of operating the vehicle on public ways. It is computed on MSRP times an age-based mill rate that declines as the vehicle ages, and it must be paid before registration. (The use-tax basis on a private sale is the purchase price; the exact statutory basis was not re-confirmed against the primary Maine Revenue Services bulletin, so confirm the current basis with the BMV or Maine Revenue Services.)
Key decisions before you file
Before you file a Bill of Sale in Maine, a few decisions shape the document: which option to choose and what each one means. The Bill of Sale guide walks through them.
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Maine Requirements for Bill of Sale
Maine's Secretary of State / Bureau of Motor Vehicles publishes an official Motor Vehicle Bill of Sale (a PDF with no printed form number). The BMV registration page links and requires it for private and out-of-state purchases. It integrates the odometer disclosure and a lien-holder certification, so a separate odometer form is usually not needed.
The official Maine Motor Vehicle Bill of Sale has signature lines for the seller(s) and buyer(s) only, with no notary acknowledgment block. The title assignment is signed, not notarized, for ordinary private transfers.
Identify the vehicle by year, make, model, VIN, body type, and color so the bill of sale matches the title and the BMV registration application. The official Maine form captures each of these fields.
Maine requires the seller to disclose the odometer reading at the time of transfer under 29-A M.R.S. section 752, implementing the federal Truth-in-Mileage / 49 CFR 580 rule. Record the reading without tenths of a mile. The official bill of sale integrates this disclosure; standalone BMV form MVT-32 also exists for transactions that need it.
Record the purchase price and the date of sale. The price is the basis for the 5.5% state sales/use tax paid to the BMV. (The use-tax basis on a private sale is the purchase price; the exact statutory basis was not re-confirmed against the primary Maine Revenue Services bulletin, so confirm the current basis with the BMV or Maine Revenue Services.)
Maine applies a 5.5% state sales/use tax on the purchase price, paid to the BMV at registration on a private or out-of-state sale. This is the first of Maine's two tax layers and is administered through the BMV and Maine Revenue Services.
Separately from the state sales tax, Maine charges an annual municipal excise tax at the town office where the owner resides, for the privilege of operating the vehicle on public ways. It is computed on the vehicle's MSRP times a declining age-based mill rate, and it must be paid BEFORE you can register at the BMV.
Title and register at the Maine Bureau of Motor Vehicles. Titles are required for model-year vehicles 25 years old and newer, with a $33 title application fee. Bring the signed bill of sale, the title signed over from the previous owner, proof of insurance, and the registration application and excise tax receipt copies. Both the buyer and seller sign and date the bill of sale.
Frequently Asked Questions
Yes. For a private or out-of-state purchase, the Maine BMV passenger-vehicle registration page lists a signed bill of sale among the documents the buyer must present to register. Maine publishes an official SOS/BMV Motor Vehicle Bill of Sale for this purpose, and it integrates the odometer disclosure. Both the buyer and seller should sign and date it and keep a copy as their record of the price, the as-is terms, and the date of sale.
No. The official Maine Motor Vehicle Bill of Sale has signature lines for the seller(s) and buyer(s) only, with no notary acknowledgment block. The title assignment is signed, not notarized, for ordinary private transfers. Both parties should sign, date, and keep a copy, but a notary is not required.
Yes. Maine's Secretary of State / Bureau of Motor Vehicles publishes an official Motor Vehicle Bill of Sale (a PDF with no printed form number on its face). The BMV registration page links and requires it for private and out-of-state purchases. It integrates the odometer disclosure statement and includes a lien-holder certification, so a separate odometer form is usually not needed.
Maine applies a 5.5% state sales/use tax on the purchase price, paid to the BMV at registration on a private or out-of-state sale. On top of that, Maine charges an annual municipal excise tax paid at your town office, computed on the vehicle's MSRP times a declining age-based mill rate, and it must be paid before you can register. The state sales tax goes to the BMV; the excise tax goes to your town.
You title and register at the Maine Bureau of Motor Vehicles. Titles are required for model-year vehicles 25 years old and newer, with a $33 title application fee. First pay the annual municipal excise tax at your town office, then register at the BMV, where you also pay the 5.5% state sales tax on a private or out-of-state sale. Bring the signed bill of sale, the signed-over title, and proof of insurance.
Use the official Maine SOS/BMV Motor Vehicle Bill of Sale. It records the seller and buyer, the purchase price, and the vehicle by year, make, model, VIN, body type, and color, and it integrates the odometer reading and disclosure under 29-A M.R.S. section 752. It also includes a lien-holder certification. The seller(s) and buyer(s) sign and date it; no notarization is required.