Sales, Fuel & Special Tax Division USE TAX CERTIFICATE - Instructions

Sep 19, 2026

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Use tax certificate and return instructions from Maine Revenue Services for reporting taxable purchases made from someone not engaged in selling in the business. The document explains auditing expectations, requirements under Maine sales and use tax law, and where to submit the completed return and payment. It provides form fields to identify the vehicle or traded-in watercraft details and calculate full purchase price, trade-in allowance, net taxable amount, and use tax due, including exemptions and authorization statements.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Vehicle use tax certificate fields

Vehicle and trade-in details

Purchaser and lienholder authorization

Instructions for completing and submitting

When to present bill of sale

Submission with tax payment

Sales, Fuel & Special Tax Division USE TAX CERTIFICATE Maine Revenue Services Augusta, ME 04332-1060 PLEASE READ THE FOLLOWING BEFORE COMPLETING THIS RETURN: THIS TAX RETURN WILL BE AUDITED. YOU ARE REQUIRED TO COMPLETE THIS USE TAX RETURN IN ACCORDANCE WITH THE MAINE SALES AND USE TAX LAW. FAILURE TO REPORT ALL THE TAX DUE WILL RESULT IN YOUR BEING ASSESSED FOR TAX, PLUS INTEREST AND PENALTY CHARGES. INSTRUCTIONS ARE PROVIDED ON THE REVERSE. IF YOU NEED ASSISTANCE, CONTACT MAINE REVENUE SERVICES AT (207) 624-9693. | VEHICLE PURCHASED | | | | | | | | | | | | | | | | VEHICLE TRADED-IN (see reverse) | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Kind of Vehicle | | | | | | | Watercraft | | | | | | Kind of Vehicle (see “Allowance for trade-in” on reverse) | | | | | | | | | | | | | | | | | | | | Length | | | HP | | | | | | | | | | | | | | | | Make | | | | | Model | | | | Year | | | | | | Make | | | | | Model | | Year | | | | Vin/Serial Number (last 8 digits) | | | | | | | | | | | | | | Vin/Serial Number (last 8 digits) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Seller’s Name | | | | | | | | | | | | | | | | | Date of Transfer | | | | | | | | | Seller’s Address | | | | | | | | | | | | | | | | | | | | | | | | | | 1. | Full purchase price of vehicle (see instructions on back) | | | | | | | | | | | | | | | | | | | $ | | | | | | 2. | Allowance for trade-in; enter amount only if it meets all the conditions explained on reverse | | | | | | | | | | | | | | | | | | | $ | | | | | | 3. | Net amount subject to tax (line 1 minus line 2) | | | | | | | | | | | | | | | | | | | $ | | | | | | 4. | Use tax due (multiply line 3 by the applicable rate, subtract any amount shown in C on reverse) | | | | | | | | | | | | | | | | | | | $ | | | | | | 5. | Exempt Purchase-Please enter exemption type (see instructions on back) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Name under which vehicle is registered, if different from purchaser | | | | | | | | | | | | | | | | | | | | | | | | | | Lienholder | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Name | | | | | | | | Address | | | | | | | | | | | | | I hereby authorize the lienholder and/or seller to disclose to Maine Revenue Services any information necessary to verify the purchase price of the above vehicle. I also authorize Maine Revenue Services to furnish a copy of this certificate to the lienholder and/or seller as my consent to disclose such information. I certify under the pains and penalty of perjury that the statements above are true, accurate and complete. Failure to truthfully report any information required on this form is a crime. | | | | | | | | | | | | | | | | | | | | | | | | | | Purchaser
Please Print | | | | | | | | | | | | | | | | | | | | | | | | | | | | First Name Last Name | | | | | | | | | | | Social Security Number | | | | | | | Signature | | | | | | Purchaser’s Address | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Street or Box No. | | | | | | | | | | City or Town | | | | | | State | | Zip | | | | REGISTRATION OFFICE WILL INDICATE REGISTRATION NO. | | | | | | | | | | | | | | DO NOT WRITE IN THIS SPACE
(For Use of Tax Collectors Only) | | | | | | | | | | | | | | | | | | | | Date | | | | | Date Paid | |

FAQs

Who must complete this Maine use tax return and when is a bill of sale required?

The person seeking registration must complete the return and present a bill of sale at the time of registration when completing the return.

How is the use tax due calculated on the form?

Use tax due is calculated by multiplying the net amount subject to tax (line 3) by the applicable rate, then subtracting any amount shown in section C on the reverse.

Where should the completed return be submitted for property that will not be registered in Maine?

Fully complete the return and mail it to Maine Revenue Services, P.O. Box 1060, Augusta, ME 04332-1060, with payment of any tax due by check or money order payable to the Treasurer, State of Maine.

Sep 19, 2026

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