An Act Relating to Sales Tax on Certain Rental Vehicles
Maine Legislature, Session 125, LD 0611
Committee Amendment CA_A_S126 (Senate)
Amends: 36 MRSA §1760

COMMITTEE AMENDMENT" A" to S.P. 191, L.D. 611, Bill, "An Act Relating 
to Sales Tax on Certain Rental Vehicles" 
Amend the bill in section 1 in paragraph B by striking out all of subparagraph (3) 
(page I, lines 9 to 15 in L.D.) and inserting the following: 
'(3) The sale, to a person engaged in the business of renting automobiles, of 
automobiles, integral parts of automobiles or accessories to automobiles, for 
rental or for use in an automobile rented on a short tenn basis for a period of less 
than one year. For the purposes of this subparagraph, "automobile" includes a 
pickup truck or van with a gross vehicle weight of less than 26,000 pounds;' 
Amend the bill by striking out all of section 3 and inserting the following: 
'Sec. 3. 36 MRSA §1760, sub-§92 is enacted to read: 
92. Certain vehicle rentals. The rental for a period of less than one year of an 
automobile when the rental is to the service customer of a new vehicle dealer, as defined 
in Title 29-A, section 851, subsection 9, pursuant to a manufacturer's or new vehicle 
dealer's warranty and the rental fee is paid by that new vehicle dealer or warrantor.' 
Amend the bill in section 4 in § 1811 in the 3rd indented paragraph in the first to 3rd 
lines (page 3, lines 14 to 16 in L.D.) by striking out all of the following: ", or of a pickup 
truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person 
primarily engaged in the business ofrenting automobiles," 
Amend the bill by inserting after section 4 the following: 
'Sec. 5. Application. This Act applies to transactions entered into on or after 
October 1,2011.' 
SUMMARY 
This amendment clarifies the proposed exclusion from sales and use tax for pickup 
trucks and vans purchased for short-term rental and the exemption for the rental of certain 
Page I - 125LR0203(02)-1 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A"toS.P.191,L.D.611 
vehicles to the service customer of a new vehicle dealer pursuant to a warranty. It deletes 
language that would have changed how long-term rentals of pickup trucks and vans are 
taxed and provides that the changes apply to transactions entered into on or after October 
1,2011. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 051l Olll 
~aC';. 
LD 611 
LR 203(02) 
An Act Relating to Sales Tax on Certain Rental Vehicles 
Fiscal Note for Bill as Amended by Committee Amendment "A" 5-12<0 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
State Transit, Aviation and Rail 
Transportation Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
($62,700) 
$62,700 
$3,300 
$0 
FY 2012-13 
($34,485) 
$34,485 
$3,465 
$31,350 
Projections 
FY 2013-14 
($31,843) 
$31,843 
$3,500 
$34,650 
Projections 
FY 2014-15 
($32,162) 
$32,162 
$3,535 
$34,997 
Expanding the scope of the 10% sales and use tax on the short-term rental of automobiles to include the short-term 
rental of pick-up trucks and vans will increase General Fund revenue and revenue sharing starting in fiscal year 2011-
and will also increase revenue to the State Transit, Aviation and Rail Transportation (STAR) Fund starting in fiscal 
year 2012-13. There is no revenue loss associated with exempting the sale of pick-up trucks and vans purchased for 
short-term rental from the sales and use tax since no such purchases are currently occurring in Maine. 
LR0203(02) - Fiscal Note - Page 1 of 1