# Maine — Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference

For Maine, trade-in credit allowed is full credit; statute or regulation citation is 36 M.R.S. § 1765, recorded from its source on 2026-08-20.

- **State:** Maine _(our reading, not quoted from the source)_
- **Trade-in credit allowed:** full credit _(our reading, not quoted from the source)_
- **Statute or regulation citation:** 36 M.R.S. § 1765 _(verified: appears in the quote below)_

## What the source says

> When one or more of the items listed in 36 M.R.S. § 1765 are traded in toward the sale price of another item of the same kind (e.g., motor vehicle traded for a motor vehicle, trailer for a trailer, etc.), the sales or use tax is levied only on the difference between the sale price of the purchased item and the trade-in value allowed for the item or items taken in trade, except for transactions between dealers involving the exchange of property from inventory.

## Source

- https://www.maine.gov/future/sites/maine.gov.revenue/files/inline-files/IB42OriginalRegistrationofVehicles10282019.pdf

Last verified: 2026-08-20. Review by: 2027-08-20.
Part of [Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference](https://referencesource.org/vehicle-trade-in-sales-tax-credit-by-state/).