An Act To Increase Funding for the Snowmobile Trail Fund and Adjust the Sales Tax Relating to Snowmobiles and Trail-grooming Equipment
Maine Legislature, Session 126, LD 1263
Committee Amendment CA_A_H533 (House)
Amends: 36 MRSA §3218

COMMITTEE AMENDMENT ·A " 
to H.P. 902, L.D. 1263, Bill, "An Act To 
Increase Funding for the Snowmobile Trail Fund and Adjust the Sales Tax Relating to 
Snowmobiles and Trail-grooming Equipment" 
Amend the bill by striking out all of section 2. 
Amend the bill in section 4 in subsection 4 by striking out all of paragraph A (page 1, 
lines 31 to 34 in L.D.) and inserting the following: 
'A. For residents, $40 $45. The registration for a snowmobile owned by a resident is 
valid for one year, commencing on July 1 st of each year; and' 
Amend the bill in section 4 in subsection 4 in paragraph B by striking out all of 
subparagraph (2) (page 2, lines I to 3 in L.D.) and inserting the following: 
'(2) Eighty eight One hundred and ten dollars for a seasonal registration~; and' 
Amend the bill in section 4 in subsection 4 by striking out all of the last blocked 
paragraph (page 2, lines 15 to 20 in L.D.) and inserting the following: 
'Seven dollars Twelve dollars :from each resident snowmobile registration fee must be 
transferred to the Snowmobile Trail Fund of the Department of Agriculture, Conservation 
and Forestry, Division of Parks and Public Lands. 
Seven dollars from each nomesident 3-day snowmobile registration fee and $22 from 
each nomesident seasonal snowmobile registration fee must be transferred to the 
Snowmobile Trail Fund of the Department of Agriculture, Conservation and Forestry, 
Division of Parks and Public Lands.' 
Amend the bill by striking out all of section 5. 
Amend the bill by striking out all of sections 7, 8 and 9 and inserting the following: 
'Sec. 7. 36 MRSA §3218, last ~, as repealed and replaced by PL 2003, c. 390, 
§ 17, is amended to read: 
COMMITTEE AMENDMENT 
~.,. 
COMMITTEE AMENDMENT "/t,, to H.P. 902, L.D. 1263 
All fuel Fuel qualifying for a refund under this section is subject to the use tax 
imposed by chapter 215, unless exempted under section 1760. 
Sec. 8. Appropriations and allocations. The following appropriations and 
allocations are made. 
CONSERVATION, DEPARTMENT OF 
Off-road Recreational Vehicles Program 0224 
Initiative: Allocates funding for grants to municipalities and counties to maintain and 
improve snowmobile trails. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2013-14 
$478,887 
$478,887 
2014-15 
$638,516 
$638,516 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment, which is the majority report, makes the following changes related 
to snowmobile registration and sales tax on snowmobiles and trail-grooming equipment. 
1. It increases the resident snowmobile registration fee from $40, as in current law, 
to $45 and allocates the additional $5 to the Snowmobile Trail Fund of the Department of 
Agriculture, Conservation and Forestry, Division of Parks and Public Lands. 
2. The bill increases the 3-day nonresident snowmobile registration fee from $43, as 
in current law, to $50 and the amendment increases the seasonal nonresident registration 
from $88, as in current law, to $11 0 and allocates the additional revenue to the 
Snowmobile Trail Fund of the Department of Agriculture, Conservation and Forestry, 
Division of Parks and Public Lands. 
3. 
The bill removes the 26% of the snowmobile and trail-grooming equipment 
registration fee that is distributed to municipalities and the amendment restores it. 
4. It strikes the provisions of the bill that modify the sales tax exemptions related to 
the purchase of trail-grooming equipment. 
5. 
It amends the law governing the special fuel tax to make it clear that fuel 
qualifying for a refund under that law does not lose the sales tax exemption created in the 
bill for diesel fuel used in snowmobile trail-grooming machinery. 
6. It strikes the provision in the bill that creates a snowmobile vanity license plate. 
COMMITTEE AMENDMENT 
~." 
COMMITTEE AMENDMENT "A .. to. H.P. 902, L.D. 1263 
7. It strikes the provision that the sales tax on snowmobiles be transmitted to the 
Snowmobile Trail Fund of the Department of Agriculture, Conservation and Forestry, 
Division of Parks and Public Lands. 
]~ISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 06114/13 
~a-C 
LD 1263 
LR 1559(02) 
An Act To Increase Funding for the Snowmobile Trail Fund and Adjust the Sales Tax Relating to 
Snowmobiles and Trail-grooming Equipment 
1\ 
Fiscal Note for Bill as Amended by Committee Amendment '~{H --5 3"3) 
Committee: Inland Fisheries and Wildlife 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
Other Special Revenue Funds 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
$17,500 
$478,887 
($17,500) 
$478,012 
FY 2014-15 
$18,450 
$638,516 
($18,450) 
$637,593 
Projections 
FY 2015-16 
$19,419 
$638,516 
($19,419) 
$637,545 
Projections 
FY 2016-17 
$20,388 
$638,516 
($20,388) 
$637,497 
Exempting diesel fuel used for grooming snowmobile trails from sales tax will result in a reduction in General Fund 
revenue of $17,500 in fiscal year 2013-14 and $18,450 in fiscal year 2014-15. The reSUlting reduction to the Local 
Government Fund in those years is $875 and $923, respectively. 
The bill also increases snowmobile registration fees, resulting in an increase in Other Special Revenue Funds revenue 
of $478,887 in fiscal year 2013-14 and $638,516 in fiscal year 2014-15. The bill includes corresponding Other 
Special Revenue Funds allocations to provide grants to municipalities and counties related to snowmobile trail 
maintenance. 
LR1559(02) - Fiscal Note - Page 1 of 1