An Act To
Maine Legislature, Session 126, LD 1754
Committee Amendment CA_A_H774 (House)

COMMITTEE AMENDMENT" A" to H.P. 1259, L.D. 1754, Bill, "An Act To 
Amend the Laws Governing the Location of Motor Vehicle Excise Tax Collection for 
Motor Vehicles Owned by Public Utilities" 
Amend the bill by striking out the title and substituting the following: 
'Resolve, To Require a Study of the Payment of Motor Vehicle Excise Tax by Public 
Utilities' 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Sec. 1. Study group established. Resolved: That the Study Group to Evaluate 
the Payment of Motor Vehicle Excise Tax by Public Utilities, referred to in this resolve as 
"the study group," is established; and be it further 
Sec. 2. Study group membership. Resolved: That the study group consists of 
members appointed as follows: 
1. Three members of the Senate appointed by the President of the Senate, including 
at least one member from each of the 2 parties holding the largest number of seats in the 
Legislature. Two of the appointees must be members of the Joint Standing Committee on 
Taxation, and one of the appointees must be a member of the Joint Standing Committee 
on Energy, Utilities and Technology; and 
2. Two members of the House of Representatives appointed by the Speaker of the 
House, including one member from each of the 2 parties holding the largest number of 
seats in the Legislature. 
One appointee must be a member of the Joint Standing 
Committee on Taxation, and one appointee must be a member of the Joint Standing 
Committee on Energy, Utilities and Technology; and be it further 
Sec. 3. Chair. Resolved: 
That the House member from the Joint Standing 
Committee on Taxation is the chair of the study group; and be it further 
Sec. 4. 
Appointments; convening of study group. 
Resolved: 
That all 
appointments must be made no later than 30 days following the effective date of this 
COMMITTEE AMENDMENT 
rl~{..V~" 
~ 
f'l 
'" ,. 
':)' 
COMMITTEE AMENDMENT" n" to H.P. 1259, L.D. 1754 
q~ 
resolve. The appointing authorities shall notify the Executive Director of the Legislative 
Council once all appointments have been completed. After appointment of all members, 
the chair shall call and convene the first meeting of the study group. If 30 days or more 
after the effective date of this resolve a majority of but not all appointments have been 
made, the chair may request authority and the Legislative Council may grant authority for 
the study group to meet and conduct its business; and be it further 
Sec. 5. Duties. Resolved: That the study group shall: 
1. Compare the treatment with regard to taxation under the Maine Revised Statutes, 
Title 36, section 1484, subsection 3, paragraph C of: 
A. Corporations described in Title 35-A, sections 2101 to 2104 that, under Title 36, 
section 1484, subsection 3, paragraph C, subparagraph (2), pay motor vehicle excise 
tax to the place in which the registered or main office of the corporation is located; 
and 
B. 
Corporations that, under Title 36, section 1484, subsection 3, paragraph C, 
subparagraph (1), pay motor vehicle excise tax to the location of the permanent place 
of business where the vehicle is customarily kept; 
2. Determine the fiscal impact on municipalities of requiring public utilities to pay 
motor vehicle excise tax to the location of a permanent place of business where a vehicle 
is customarily kept, including the administrative impact on municipalities where vehicles 
are customarily kept ifnew collection obligations are imposed; and 
3. Analyze the public policies surrounding the payment of motor vehicle excise tax 
by corporations under Title 36, section 1484, subsection 3, paragraph C, including the 
impact of payment location on utility ratepayers, property tax payers and municipal 
budgets; and be it further 
Sec. 6. Staff assistance. Resolved: That the Legislative Council shall provide 
necessary staffing services to the study group. The Public Utilities Commission shall 
provide assistance to the study group in obtaining information regarding the impact of 
payment location on utility ratepayers. The Department of Administrative and Financial 
Services, Maine Revenue Services shall provide assistance to the study group in 
obtaining information from municipalities regarding fiscal and administrative impacts of 
the collection of motor vehicle excise tax on vehicles owned by public utilities; and be it 
further 
Sec. 7. Report. Resolved: 
That, no later than November 5, 2014, the study 
group shall submit to the Joint Standing Committee on Taxation a report that includes its 
findings and recommendations, including suggested legislation, for presentation to the 
joint standing committee of the Legislature having jurisdiction over taxation matters of 
the First Regular Session of the 127th Legislature.' 
SUMMARY 
This resolve, which is the majority report of the committee, establishes the Study 
Group to Evaluate the Payment of Motor Vehicle Excise Tax by Public Utilities to study 
and analyze current law regarding the location of payment of motor vehicle excise tax by 
public utilities as compared to other corporations. The study group is required to report 
COMMITTEE AMENDMENT 
~f:J 
?)~':) 
" 
COMMITTEE AMENDMENT" 4" to H.P. 1259, L.D. 1754 
the results of its study and analysis to the Joint Standing Committee on Taxation for 
presentation to the joint standing committee of the Legislature having jurisdiction over 
taxation matters of the First Regular Session of the 127th Legislature. The committee is 
authorized to submit legislation related to the report pursuant to the joint rules. 
FfSCAL .· .... OTE REQL'lRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/28114 ::tvac:.. 
LD 1754 
LR 2716(02) 
An Act To Amend the Laws Governing the Location of Motor Vehicle Excise Tax Collection for Motor 
Legislative Cost/Study 
Vehicles Owned by Public Utilities 
L\ 
Fiscal Note for Bill as Amended by Committee Amendment ·A· CH -71LfJ 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Legislative Cost/Study 
The general operating expenses of this study are projected to be $3,000 in fiscal year 2014-15. The Legislature's 
proposed budget includes $10,000 in fiscal year 2014-15 for legislative studies. Whether the amount is sufficient to 
fund all studies will depend on the number of studies authorized by the Legislative Council and the Legislature. The 
additional costs of providing staffing assistance to the study during the interim can be absorbed utilizing existing 
budgeted staff resources. 
Fiscal Detail and Notes 
Additional costs to the Public Utilities Commission and the Department of Administrative and Financial Services, 
Maine Revenue Services, associated with providing assistance to the study group can be absorbed within existing 
budgeted resources. 
LR2716(02) - Fiscal Note - Page 1 of 1