An Act Regarding Recreational Vehicle Excise Taxes
Maine Legislature, Session 123, LD 1235
Committee: Taxation
Sponsors: MARLEY
Amends: 36 MRSA §1482

Legislative Document 
No. 1235 
H.P.877 
House of Representatives, March 8, 2007 
An Act Regarding Recreational Vehicle Excise Taxes 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative MARLEY of Portland. 
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MILLICENT M. MacFARLAND 
Clerk 
II 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §1482, sub-§l, ~C, as amended by PL 2001, c. 671, §32, is 
further amended to read: 
C. 
For the privilege of operating a motor vehicle 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 price for the first or current 
year of model, 17 1/2 mills for the 2nd year, 13 112 mills for the 3rd year, 10 mills for 
the 4th year, 6 112 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, 
and $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. 
For motor vehicles being registered pursuant to Title 29-A, section 405, subsection 1, 
paragraph C, the excise tax must be prorated for the number of months in the 
registration. 
Sec. 2. 36 MRS A §1482, sub-§l, ~ 
is enacted to read: 
E. For the privilege of operating a camper trailer on the public ways, each camper 
trailer to be so operated is subject to excise tax as follows: a sum equal to 20 mills on 
each dollar of the maker's list price for the first or current year of model, 16 mills for 
the 2nd year, 13 mills for the 3rd year, 10 mills for the 4th year, 8 mills for the 5th 
year, 7 mills for the 6th year, 6 mills for the 7th year, 5 1/2 mills for the 8th year, 5 
mills for the 9th year and 4 mills for the 10th and succeeding years. The minimum tax 
is $15 for a camper trailer other than a tent trailer and $5 for a tent trailer. 
SUMMARY 
This bill amends the excise tax rate schedule on camper trailers. It lengthens the rate 
schedule from 6 to 10 years.