CHAPTER 133
H.P. 903 - L.D. 1246
An Act Regarding Sales Tax Trade-in Credits and Farm Machinery
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1752, sub-§14-B, as enacted by PL 1987, c. 128, §1, is amended to read:
14-B. Special mobile equipment. "Special mobile equipment" means any self-propelled vehicle not designed or used primarily for the transportation of persons or property which that may be only incidentally operated or moved only incidentally over the highways, including, but not limited to, road construction or maintenance machinery, farm tractors, lumber harvesting vehicles or loaders, ditch-digging apparatus, stone crushers, air compressors, power shovels, cranes, graders, rollers, well drillers and wood sawing equipment.
Sec. 2. 36 MRSA §1764, as amended by PL 1995, c. 281, §17, is further amended to read:
§1764. Tax against certain casual sales
The tax imposed by chapters 211 to 225 must be levied upon all casual sales involving the sale of camper trailers, motor vehicles, special mobile equipment except farm tractors and lumber harvesting vehicles or loaders, livestock trailers, watercraft or aircraft except those sold for resale at retail sale or to a corporation, partnership, limited liability company or limited liability partnership when the seller is the owner of a majority of the common stock of the corporation or of the ownership interests in the partnership, limited liability company or limited liability partnership.
Sec. 3. 36 MRSA §1765, sub-§2, as repealed and replaced by PL 1987, c. 402, Pt. A, §180, is repealed.
Sec. 4. 36 MRSA §1765, sub-§5, as amended by PL 1987, c. 467, §§1 and 2, is repealed.
See title page for effective date.
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