An Act To Reduce the Excise Tax on Certain Commercial Vehicles
Maine Legislature, Session 123, LD 0760
Committee: Taxation
Sponsors: JACKSON, MARTIN, CLARK, BRYANT, SHERMAN, STRIMLING

Legislative Document 
No. 760 
H.P.581 
House of Representatives, February 13,2007 
An Act To Reduce the Excise Tax on Certain Commercial Vehicles 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative JACKSON of Allagash. 
Cosponsored by Senator MARTIN of Aroostook and 
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MILLICENT M. MacFARLAND 
Clerk 
Representative: CLARK of Millinocket, Senators: BRYANT of Oxford, SHERMAN of 
Aroostook, STRIMLING of Cumberland. 
Prinled on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRS A §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, 17 112 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, 
$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. 
(4) For commercial vehicles that accumulate less than 50% of their annual 
mileage on public ways, the excise tax is 50% of that otherwise due under this 
paragraph. Verification of the total number of miles driven annually and the total 
number of miles driven on public ways must be submitted each year to obtain the 
reduction in excise tax available under this subparagraph. 
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. 
SUMMARY 
This bill provides a 50% decrease in the excise tax imposed on commercial vehicles 
that are driven on public ways less than 50% of the annual total miles driven.