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Course Outline

Owners of any watercraft located in Maine, including documented watercraft, must pay their annual excise tax.

  • Maine residents pay the tax to the town where they reside.
  • Non-residents or corporations pay the tax to the Maine town where the watercraft is principally moored, docked, or located.

These watercraft are not required to pay the excise tax:

  • A lifeboat or raft carried by another watercraft
  • A watercraft that is for sale by a dealer
  • A commercial watercraft that has no established base of operation in Maine
  • A watercraft that is not in Maine for more than 75 days
  • A manually propelled watercraft 20 feet or less in length
  • A watercraft exempt from property tax
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