An Act To Require That the Excise Tax on Vehicles Be Based on the Purchase Price
Maine Legislature, Session 121, LD 0204
Committee: Taxation
Sponsors: GLYNN
Amends: 36 MRSA §1482

Legislative Document 
No. 204 
H.P.163 
House of Representatives, January 21, 2003 
An Act To Require That the Excise Tax on Vehicles Be Based on the 
Purchase Price 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative GLYNN of South Portland. 
Printed on recycled paper 
71/~ 
/h.1l/u£~ 
MILLICENT M. MacFARLAND 
Clerk 
Be it enacted by the People of the State of Maine as follows: 
671, 
Sec. 1. 36 MRSA §1482, sub-§I, ~C, as amended by PL 200L c. 
§32, is further amended to read: 
c. 
For 
the 
privilege 
of 
operating 
a 
motor 
vehicleL 
including a commercial motor vehicle, as defined in Title 
29-A, section 10L subsection 17, paragraph A, 
and special 
mobile equipment. 
as defined in Title 29-A, 
section 10L 
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 
followsT-~l;---a£--sfleeiEiea--in---6~~~-apb---{-~t: 
a 
sum 
equal 
to 
mills 
on each dollar of 
the 
ffia*eF~6--±isE 
purchase price for the first or current year of model, 
1/2 mills for the 2nd year, 13 112 mills for the 3rd year, 
mills for the 4th year, 6 1/2 mills for the 5th year and 
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. 
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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. 
Page l-LR0976(1) 
For motor vehicles being registered pursuant to Title 29-A, 
section 405, subsection L 
paragraph C, the excise tax must 
be prorated for the number of months in the registration. 
SUMMARY 
This bill changes the method of computing the excise tax 
that is levied on motor vehicles and campers registered in the 
State. 
Current law requires, with the exception of commercial 
motor vehicles and special mobile equipment, that the excise tax 
be based upon the maker's list price for the motor vehicle; the 
excise 
tax 
on 
commercial 
motor 
vehicles 
and 
special 
mobile 
equipment is based on the purchase price. 
This bill 
requires 
that 
the 
excise 
tax 
for 
all 
motor 
vehicles and campers be based upon the purchase price of the 
vehicle. 
Either the original bill of sale or the state sales tax 
document may be used to certify the purchase price. 
The bill 
repeals the section of law dealing with the computation of excise 
taxes on commercial motor vehicles since all motor vehicles would 
be taxed in the same manner under this bill.