An Act To Extend Eligibility for the Trade-in Credit to All Trailers
Maine Legislature, Session 123, LD 1052
Committee Amendment CA_A_H497 (House)
Amends: 36 MRSA §1752, 36 MRSA §1764, 36 MRSA §1765

COMMITTEE AMENDMENT ,~ " to H.P. 770, L.D. 1052, Bill, "An Act To 
Extend Eligibility for the Trade-in Credit to All Trailers" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. I. 36 MRSA §1752, sub-§19-A is enacted to read: 
19-A. Trailer. "Trailer" means a vehicle without motive power and mounted on 
wheels that is designed to carry persons or property and to be drawn by a motor vehicle 
and not operated on tracks. "Trailer" includes a camper trailer as defined in section 1481, 
subsection I-A. 
Sec. 2. 36 MRSA §1764, as amended by PL 2005, c. 218, §25, is further amended 
to read: 
§1764. Tax against certain casual sales 
The tax imposed by chapters 211 to 225 must be levied upon all casual rentals of 
living quarters in a hotel, rooming house or tourist or trailer camp and upon all casual 
sales involving the sale of eamper trailers, truck campers, motor vehicles, special mobile 
equipment except farm tractors and lumber harvesting vehicles or loaders, livestoek 
trailers, watercraft or aircraft except those sold for resale at retail sale or to a corporation, 
partnership, limited liability company or limited liability partnership when the seller is 
the owner of a majority of the common stock of the corporation or of the ownership 
interests in the partnership, limited liability company or limited liability partnership. This 
section does not apply to the rental of living quarters rented for a total of fewer than 15 
days in the calendar year, except that a person who owns and offers for rental more than 
one property in the State during the calendar year is liable for collecting sales tax with 
respect to the rental of each unit regardless of the number of days for which it is rented. 
Sec. 3. 36 MRSA §1765, as amended by PL 1999, c. 518, §2, is further amended 
to read: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A "to H.P. 770, L.D. 1052 
§1765. Trade-in credit 
When one or more of the following items of tangible personal property are traded in 
toward the sale price of another of the same kind of the following items, the tax imposed 
by this Part shall must be levied only upon the difference between the sale price of the 
purchased property and the trade-in allowance of the property taken in trade, except for 
transactions between dealers involving exchange of the property from inventory: 
1. Motor vehicles. Motor vehicles; 
3. Watercraft. Watercraft; 
4. Aircraft. Aircraft; 
6. Chain saws. Chain saws; 
7. Special mobile equipment. Special mobile equipment; 
8. Trailers. Li'lestoek tFaiJers, i8eludi8g horse trailers Trailers; or 
9. Truck campers. Camper trailers aad truek Truck campers.' 
SUMMARY 
This amendment defines "trailer" and also subjects the casual sale of all trailers to the 
sales and use tax. The amendment extends the eligibility for the trade-in credit to all 
trailers, as in the bill. 
FISCAL :\t)\T ',))'{ ; : iRED 
-. 
(See attached) 
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COMMITTEE AMENDMENT 
Fiscal Detail and Notes 
Approved: 06/06/07 
Ma~ 
LD 1052 
LR 264(02) 
An Act To Extend Eligibility for the Trade-in Credit to All Trailers 
Fiscal Note for Bill as Amended by Committee Amendment "A" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
No net fiscal impact 
This bill will increase General Fund revenue by subjecting the casual sale oftrailers to the sales tax and will decrease 
General Fund revenue due to the changes to the trade-in credit for trailers resulting in no net fiscal impact. 
LR0264(02) - Fiscal Note - Page 1 of 1