An Act Regarding the Valuation of Certain Vehlc\es
Maine Legislature, Session 126, LD 1379
Committee Amendment CA_A_S215 (Senate)
Amends: 36 MRSA §1482

COMMITTEE AMENDMENT "-A-" to S.P. 486, L.D. 1379, Bill, "An Act 
Regarding the Valuation of Certain Vehlc\es" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §1482:, sub-§l, ~C, as amended by PL 2011, c. 646, §3, 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) 
ef~ (4)~: 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, subse,::tion 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 
COMMIT'TEE AMENDMENT 
.~ 
) 
COMMITTEE AMENDMENT "A "to S.P. 486, L.D. 1379 
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 buses manufactured in model year 2006 and after, the amount of excise 
tax due 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. 
(5) For trucks or truck tractors registered for more than 26,000 pounds that have 
been reconstructed using a prepackaged kit that may include a frame, front axle 
or body but does not include a power train or engine and for which a new 
certificate of title is required to be issued, the amount of excise tax due is based 
on the maker's list price of the prepackaged kit. 
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 MRSA § 1482, sub-§4, as amended by PL 1997, c. 200, § 1, is further 
amended to read: 
4. Maker's list price. The maker's list price of a vehicle to be used shall must be 
obtained from sources approved by the State Tax Assessor, except for a truck or truck 
tractor described under subsection 1, paragraph C, subparagraph (5). Wflere When the 
maker's list price of a vehicle is not readily obtainable the State Tax Assessor shall 
prescribe the maker's list price to be used or the manner in which the maker's list price 
shall be ~ determined. 
A. 
At the time of payment of the excise tax prior to a new registration for a new 
passenger vehicle purchased from a motor vehicle dealer licensed in any state for the 
sale of new passenger vehicles, the owner shall submit the manufacturer's suggested 
retail price sticker, or a copy of the sticker, to the excise tax collector. In the case of 
rental and fleet vehicles, other documentation may be provided at the discretion of 
the municipal excise tax collector. 
This paragraph applies only to those vehicles for which a manufacturer's suggested 
retail price sticker is required by the Federal Government.' 
SUMMARY 
This amendment replaces the bill and clarifies that for trucks or truck tractors 
registered for more than 26,000 pounds that have been reconstructed using a prepackaged 
kit that may include a frame, front axle or body but does not include a power train or 
engine and for which a new certificate of title is required to be issued, the amount of 
excise tax due is based on the maker's list price of the prepackaged kit. 
FISC.-\L :-"OTE REQL'IRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/22/13 hac 
LD 1379 
LR2077(02) 
An Act Regarding the Valuation of Certain Vehicles 
Fiscal Note for Bill as Amended by Committee Amendment '1\.(35-1-\ 5) 
Committee: Taxation 
. 
Fiscal Note Required: Yes 
18'iscal Note 
Minor revenue increase - Highway Fund 
Fiscal Detail and Notes 
The provisions in this legislation could result in a minor reduction in reimbursements to municipalities through the 
Municipal Excise Tax Reimbursement resulting in a minor increase in Highway Fund revenue. 
LR2077(02) - Fiscal Note - Page I of 1