If you use your trailer for Interstate Commerce more than 80% of time, while the trailer is in use, you are Sales Tax Exempt in the State of Maine and would NOT have to pay any sales tax.

However, if you are using the trailer for personal use or in a capacity that does not meet Maine’s tax exemption policy, you would owe a 5.5% sales tax based on your purchase price. (Please note that if you have paid sales tax previously or registered the trailer in your name, you would not have to pay sales tax to Maine.)