An Act To Repeal the Excise Tax on Motor Vehicles
Maine Legislature, Session 122, LD 0316
Committee: Transportation
Sponsors: FISCHER
Amends: 29-A MRSA §409, 29-A MRSA §531, 29-A MRSA §533-A, 29-A MRSA §654, 29-A MRSA §658, 36 MRSA §1482, 36 MRSA §1484, 36 MRSA §1491

Legislative Document 
No. 316 
H.P.240 
House of Representatives, January 19,2005 
An Act To Repeal the Excise Tax on Motor Vehicles 
Reference to the Committee on Transportation suggested and ordered printed. 
~7J1~ /J1·711~ 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative FISCHER of Presque Isle. (BY REQUEST) 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 29-A MRSA §409. sub-§5. as enacted by PL 1993, c. 683, 
Pt. A, §2 and affected by Pt,. B, §5, is amended to read: 
5. 
Other taxes. 
A motor vehicle, mobile home, camp trailer 
or truck camper may not be registered until the excise tax or 
personal property tax 
or 
real estate tax 
has 
been paid in 
accordance with Title 36, sections 551, 602 r -1486 and 1484. 
Sec. 2. 29-A MRSA §531, sub-§6, as enacted by PL 1995, c. 440, 
§1 and affected by §5, is repealed. 
Sec. 3. 29-A MRSA §533-A. as amended by PL 200L c. 36L 
§15, is repealed. 
Sec. 4. 29-A MRSA §654, sub-§I, 'B-1. as amended by PL 200L c. 
671, §13, is further amended to read: 
B-1. 
Beginning 
January 
1, 
2002, 
the 
manufacturer's 
suggested retail price 
~\:I.Fs\:l.aat:--t~-':U-&~--d.e..,-~i<m--±486T 
s\:I.aseet:ieR-~-~r~~-A minus the destination charge must 
be included on the certificate of title application for a 
new vehicle. 
For a used vehicle sold in this State after 
January 1, 
2002 or sold in another state or country, the 
manufacturer's suggested retail price must be included on 
the certificate of title application if it appears on the 
original certificate of title issued by the State. 
Sec. 5. 29-A MRSA §658. sub-§I, 'E-l, as enacted by PL 200L c. 
18, §3, is amended to read: 
E-1. 
Beginning 
January 
1, 
2002, 
the 
manufacturer's 
suggested retail price 
~\:I.FS\:l.aRt:--t~-~~&~--d.e..,-~i<m--±486T 
s\:l.aseetieR-~-~r~~-A minus the destination charge must 
be included on the certificate of title. 
For a used vehicle 
sold in this State after January 1, 2002 or sold in another 
state or country, the manufacturer's suggested retail price 
must be 
included on the certificate of title if it is 
included on the original certificate of title; or 
Sec. 6. 36 MRSA §1482, sub-§l, ,C, as amended by PL 2001, c. 
671. §32, is repealed. 
Sec. 7. 36 MRSA §1482. sub-§2, as amended by PL 1991, c. 846. 
§16, is further amended to read: 
2. 
Tax 1/2 during certain periods. The excise tax levied in 
this section ssal-l--ee II 112 of the sum named in subsection I 
from November 1st to the last day of Februaryr-eHee~t:-~eF~~ 
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Sec. 8. 36 MRSA §1482. sub-§3. as amended by PL 1973, c. 588, 
§9, is repealed. 
Sec. 9. 36 MRSA §1482. sub-§4. as amended by PL 1997, c. 200, 
§1, is repealed. 
Sec. 10. 36 MRSA §1482. sub-§5. as amended by PL 1997, c. 175, 
§l, is repealed. 
Sec. 11. 36 MRSA §1482. sub-§6. as amended by PL 1979, c. 666, 
§40, is repealed and the following enacted in its place: 
6. 
Paym~:Ilt~;f~~J._c_:ceqi!;._. _Payment of the excise tax due 
must be paid before property taxes are committed to the excise 
2l:l 
tax collector: 
otherwise the 
owner is subject to 
a 
personal 
property tax. 
When an excise tax is paid on a mobile home and 
that mobile home is later in the same year assessed as real 
estate, the excise tax paid must be allowed as a credit on the 
real estate tax. 
Sec. 12. 36 MRSA §1484. sub-§3. as amended by PL 1987, c. 769, 
Pt. A, §152, is repealed. 
Sec. 13. 36 MRSA §1491. as repealed and replaced by PL 1977, 
c. 696, §Z7Z, is repealed. 
SUMMARY 
This bill repeals the excise tax that is levied on motor 
vehicles and camper trailers but retains the excise tax levied on 
aircraft and mobile homes.