Maine Sales Tax on Occasional Sales Maine: Sales Tax Handbook

Maine:

Are Occasional Sales subject to sales tax?

While Maine's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Maine, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Maine.


General Occasional Sales
EXEMPT
In the state of Maine, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
TAXABLE
In the state of Maine, exemptions may apply for certain family and/or corporate transfers and sales.



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Source: http://www.salestaxhandbook.com/maine/sales-tax-taxability/occasional-sales