LD 204
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LD 204 Title Page An Act To Require That the Excise Tax on Vehicles Be Based on the Purchase Pric... Page 2 of 2
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LR 976
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §1482, sub-§1, śC, as amended by PL 2001, c. 671,
§32, is further amended to read:

 
C. For the privilege of operating a motor vehicle,
including a commercial motor vehicle, as defined in Title
29-A, section 101, subsection 17, paragraph A, and special
mobile equipment, as defined in Title 29-A, section 101,
subsection 70, or camper trailer on the public ways, each
motor vehicle, other than a stock race car, or each camper
trailer to be so operated is subject to excise tax as
follows, except as specified in subparagraph (3): a sum
equal to 24 mills on each dollar of the maker's list
purchase price for the first or current year of model, 17
1/2 mills for the 2nd year, 13 1/2 mills for the 3rd year,
10 mills for the 4th year, 6 1/2 mills for the 5th year
and 4 mills for the 6th and succeeding years. The minimum
tax is $5 for a motor vehicle other than a bicycle with
motor attached, $2.50 for a bicycle with motor attached,
$15 for a camper trailer other than a tent trailer and $5
for a tent trailer. The excise tax on a stock race car is
$5.

 
(1) On new registrations of automobiles, trucks and
truck tractors, the excise tax payment must be made
prior to registration and is for a one-year period
from the date of registration.

 
(2) Vehicles registered under the International
Registration Plan are subject to an excise tax
determined on a monthly proration basis if their
registration period is less than 12 months.

 
(3) For commercial vehicles manufactured in model
year 1996 and after, the amount of excise tax due for
trucks or truck tractors registered for more than
26,000 pounds and for Class A special mobile
equipment, as defined in Title 29-A, section 101,
subsection 70, is based on the purchase price in the
original year of title rather than on the list price.
Verification of purchase price for the application of
excise tax is determined by the initial bill of sale
or the state sales tax document provided at point of
purchase. The initial bill of sale is that issued by
the dealer to the initial purchaser of a new vehicle.

 
Verification of purchase price for the application of
excise tax is determined by the initial bill of sale or
the state sales tax document provided at point of
purchase.__The initial bill of sale is that issued by the
dealer to the initial purchaser of a new vehicle.


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