An Act To Provide an Exemption from Fuel and Sales Taxes to Persons Engaged in Snowmobile Trail Grooming
Maine Legislature, Session 126, LD 0698
Committee: Taxation
Sponsors: THOMAS, CROCKETT, COLLINS, MAZUREK, AYOTTE, DAVIS, JOHNSON, WILLETTE
Amends: 36 MRSA §1760, 36 MRSA §2908

Legislative Document 
No. 698 
S.P. 247 
In Senate, February 26, 2013 
An Act To Provide an Exemption from Fuel and Sales Taxes to 
Persons Engaged in Snowmobile Trail Grooming 
(EMERGENCY) 
Reference to the Committee on Taxation suggested and ordered printed. 
DAREK M. GRANT 
Secretary of the Senate 
Presented by Senator THOMAS of Somerset. 
Cosponsored by Representative CROCKETT of Bethel and 
Senators: COLLINS of York, MAZUREK of Knox, Representatives: AYOTTE of Caswell, 
DAVIS of Sangerville, JOHNSON of Greenville, WILLETTE of Mapleton. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, the State's system of snowmobile trails that are financed in whole or in 
part by the Snowmobile Trail Fund are an essential part of the State's winter recreation 
economy; and 
Whereas, maintaining the State's system of snowmobile trails is important for 
attracting snowmobile riders; and 
Whereas, the cost of purchasing, maintaining and operating snowmobile trail 
grooming equipment is a financial barrier that discourages people from being in the 
business of grooming snowmobile trails that are financed in whole or in part by the 
Snowmobile Trail Fund; and 
Whereas, the loss of well-groomed snowmobile trails will hurt the State's winter 
recreation economy; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1760, sub-§90, as amended by PL 2009, c. 491, §1, is further 
amended to read: 
90.  Qualified snowmobile trail grooming equipment.  Sales to snowmobile clubs 
incorporated under the provisions of Title 13-B of snowmobiles and snowmobile trail 
grooming equipment used directly and exclusively for the grooming of snowmobile trails 
purchased by snowmobile clubs incorporated under the provisions of Title 13-B and 
purchased by persons operating snowmobile trail grooming equipment registered 
pursuant to Title 12, section 13113. 
Sec. 2.  36 MRSA §2908, first ¶, as amended by PL 2007, c. 438, §70, is further 
amended to read: 
A person who purchases and uses internal combustion engine fuel for any 
commercial use other than in the operation of a registered motor vehicle on the highways 
of this State or, except as provided in section 2910, in the operation of an aircraft and 
who has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in 
the amount of the tax paid, less 1¢ per gallon, upon presenting to the State Tax Assessor a 
sworn statement accompanied by evidence as the assessor may require. The statement 
must show the total amount of internal combustion engine fuel so purchased and used by 
that person for a commercial use other than in the operation of registered motor vehicles 
on the highways of this State or in the operation of aircraft.  For purposes of this section, 
using snowmobile trail grooming equipment registered pursuant to Title 12, section 
13113 to groom a snowmobile trail that is financed in whole or in part by the 
Snowmobile Trail Fund of the Department of Agriculture, Conservation and Forestry, 
Division of Parks and Public Lands, described in Title 12, section 1893, subsection 3, is 
considered a commercial use. 
Sec. 3.  Effective date.  That section of this Act that amends the Maine Revised 
Statutes, Title 36, section 1760, subsection 90 takes effect April 1, 2013. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This bill makes the existing sales tax exemption for the purchase of snowmobiles and 
snowmobile trail grooming equipment by snowmobile clubs available to persons 
operating snowmobile trail grooming equipment registered with the Department of 
Agriculture, Conservation and Forestry, Division of Parks and Public Lands, Off-road 
Recreational Vehicle Division. It provides that operating registered snowmobile trail 
grooming equipment to groom trails financed by the Snowmobile Trail Fund is 
considered a commercial use for purposes of reimbursement of the tax paid on internal 
combustion engine fuel.