An Act To Provide Tax Relief to Residents Deployed for Military Duty or Stationed outside of Maine
Maine Legislature, Session 125, LD 1385
Committee: Taxation
Sponsors: EVES, DIAMOND, BERRY, BURNS, FLEMINGS, HUNT, KNIGHT, WEAVER
Amends: 36 MRSA §1483

Legislative Document 
No. 1385 
H.P. 1018 
House of Representatives, April 4, 2011 
An Act To Provide Tax Relief to Residents Deployed for Military 
Duty or Stationed outside of Maine 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative EVES of North Berwick. 
Cosponsored by Senator DIAMOND of Cumberland and 
Representatives: BERRY of Bowdoinham, BURNS of Alfred, FLEMINGS of Bar Harbor, 
HUNT of Buxton, KNIGHT of Livermore Falls, McCABE of Skowhegan, WEAVER of York. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1483, sub-§15, as amended by PL 2007, c. 404, §2 and 
affected by §4, is further amended to read: 
15.  Adaptive equipment.  Adaptive equipment installed on a motor vehicle owned 
by a disabled person or the family of a disabled person to make that vehicle operable or 
accessible by a disabled person; and 
Sec. 2.  36 MRSA §1483, sub-§16, as enacted by PL 2007, c. 404, §3 and 
affected by §4, is amended to read: 
16.  Active military stationed in Maine.  Vehicles owned by a person on active duty 
serving in the Armed Forces of the United States who is permanently stationed at a 
military or naval post, station or base in the State.  A member of the Armed Forces of the 
United States stationed in the State who desires to register that member's vehicle in this 
State shall present certification from the commander of the member's post, station or 
base, or from the commander's designated agent, that the member is permanently 
stationed at that post, station or base.  For purposes of this subsection, "a person on active 
duty serving in the Armed Forces of the United States" does not include a member of the 
National Guard or the Reserves of the United States Armed Forces.; and 
Sec. 3.  36 MRSA §1483, sub-§17 is enacted to read: 
17.  Residents permanently stationed or deployed for military service outside of 
Maine.  Vehicles owned by a resident who is on active duty serving in the United States 
Armed Forces and who is either permanently stationed at a military or naval post, station 
or base outside this State or deployed for military service for a period of more than 30 
days.  A resident who is on active duty serving in the United States Armed Forces and 
who is either permanently stationed at a military or naval post, station or base outside this 
State or deployed for military service for a period of more than 30 days who desires to 
register that resident's vehicle in this State must present certification from the commander 
of the resident's post, station or base, or from the commander's designated agent, that the 
resident is permanently stationed at that post, station or base or is deployed for military 
service for a period of more than 30 days.  For purposes of this subsection, "deployed for 
military service" has the same meaning as in Title 26, section 814, subsection 1, 
paragraph A. 
Sec. 4.  Effective date.  This Act takes effect November 1, 2011. 
SUMMARY 
Current law exempts from excise tax motor vehicles owned by a resident or 
nonresident on active military duty who is permanently stationed at a military base in 
Maine. 
This bill also exempts from the excise tax vehicles owned by residents of Maine who 
are on active military duty and who are either permanently stationed at a military or naval 
base outside of Maine or are deployed for military service in the United States Armed 
Forces, including the National Guard and Reserves, for a period of more than 30 days.