An Act To Decrease the Automobile Excise Tax and Promote Energy Efficiency Transmitted to the Clerk of the 124th Maine Legislature by the Secretary of State on March 4,2009, and ordered printed. Printt!d on n:cych:tj pnpcr 71J~ 1J1. 7J/t}£~{
Maine Legislature, Session 124, LD 0974
Amends: 36 MRSA §1482

MAINE STATE LEGISLATURE 
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124th MAl E LEGISLATURE 
Legislative Document 
No. 974 
LB. 1 
House of Representatives, March 10, 2009 
An Act To Decrease the Automobile Excise Tax and Promote 
Energy Efficiency 
Transmitted to the Clerk of the 124th Maine Legislature by the Secretary of State on March 
4,2009, and ordered printed. 
Printt!d on n:cych:tj pnpcr 
71J~ 
1J1. 7J/t}£~{ 
MILLICENT M. MacFARLAND 
Clerk 
1 
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 
subparagraphs (3) and (4): a sum equal to;M II mills on each dollar of the maker's 
list price forthe first or current year of model, ~ 
~ mills for the 2nd year, 13 1/2 
and 4 mills for the 3rd year, 10 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 month ly proration basis if their registration period 
is less than 12 months. 
(3) For commercial vehicles manufactured ill 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 10 I, 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 the first 3 model years of a hybrid gasoline-electric vehicle, a fuel-cell-
fueled or hydrogen-fueled vehicle or a vehicle with a highway fuel economy 
estimate of at least 40 miles per gallon as tested by the United States 
Environmental Protection Agency there is no excise tax imposed. For the 4th and 
succeeding model years of the vehicle, the excise tax due is a sum equal to 4 
mills on each dollar of the maker's list price. 
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 §1752, sub-§l-G, as enacted by PL 1997, c. 791, Pt. A, §1, is 
repealed. 
Sec. 3. 36 MRS A §1760, sub-§79-A is enacted to read: 
79-A. Clean fuel vehicles. The sale or lease price of a new hybrid gasoline-electric 
vehicle, a fuel-cell-fueled or hydrogen-fueled vehicle or a vehicle with a highway fuel 
Page I -124LRI936(OI)-1 
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economy estimate of at least 40 miles per gallon as tested by the United States 
Environmental Protection Agency. 
SUMMARY 
This bill decreases the excise tax imposed on motor vehicles for the first year from 24 
mills to 12 mills, for the 2nd year from 17 112 mills to 8 mills and for the 3rd year from 
112 mills to 4 mills and imposes a 4 mills rate for the 4th and succeeding years. This 
bill also exempts from the excise tax imposed on motor vehicles the first 3 model years of 
a hybrid gasoline-electric vehicle, a fuel-cell-fueled or hydrogen-fueled vehicle or a 
highly energy efficient vehicle that has a highway fuel economy estimate of at least 40 
miles to the gallon. After the first 3 years, the rate of excise tax is the same as on other 
motor vehicles of the same age. 
This bill also exempts from the sales tax 100% of the sale or lease price of a new 
hybrid gasoline-electric vehicle, a fuel-cell-fueled or hydrogen-fueled vehicle or a vehicle 
with a highway fuel economy estimate of at least 40 miles per gallon.