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: Inland Fisheries and Wildlife
Sponsors: STANLEY
Amends: 12 MRSA §1893, 12 MRSA §10206, 12 MRSA §13002, 12 MRSA §13104, 29-A MRSA §456-H, 36 MRSA §1760, 36 MRSA §1952-A

Legislative Document 
No. 1263 
H.P. 902 
House of Representatives, March 28, 2013 
An Act To Increase Funding for the Snowmobile Trail Fund and 
Adjust the Sales Tax Relating to Snowmobiles and Trail-grooming 
Equipment 
Reference to the Committee on Inland Fisheries and Wildlife suggested and ordered 
printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative STANLEY of Medway. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  12 MRSA §1893, sub-§3, ¶D, as enacted by PL 2007, c. 429, §1 and 
affected by §3, is repealed. 
Sec. 2.  12 MRSA §10206, sub-§2, ¶A, as amended by PL 2007, c. 556, §1 and 
PL 2011, c. 657, Pt. W, §§5 and 7, is further amended to read: 
A.  After the transfers provided in section 13104, subsection 4, the snowmobile and 
trail-grooming equipment registration fee for residents collected under chapter 937 is 
credited as follows: 
(1)  Twenty-two percent is credited to the General Fund as undedicated revenue; 
and 
(2)  Fifty-two Seventy-eight percent is credited to the Snowmobile Trail Fund of 
the Department of Agriculture, Conservation and Forestry, Division of Parks and 
Public Lands; and. 
(3)  Twenty-six percent is annually distributed to the municipality of the owner's 
residence as shown on the owner's registration certificate, except that in 
unorganized territory, 26% is annually distributed to the county of the owner's 
residence as shown on the owner's registration certificate and credited to the 
unorganized territory fund of that county established in Title 30-A, section 7502. 
Sec. 3.  12 MRSA §13002, 2nd ¶, as enacted by PL 2003, c. 414, Pt. A, §2 and 
affected by c. 614, §9, is amended to read: 
All Except as provided in Title 36, section 1952-A, all taxes collected pursuant to this 
section must be transmitted forthwith to the Treasurer of State and credited to the General 
Fund as undedicated revenue.  The Legislature shall appropriate to the department in each 
fiscal year an amount equal to the administrative costs incurred by the department in 
collecting revenue under this section.  Those administrative costs must be verified by the 
Department of Administrative and Financial Services. 
Sec. 4.  12 MRSA §13104, sub-§4, as repealed and replaced by PL 2011, c. 129, 
§1 and amended by c. 657, Pt. W, §§5 and 7, is further amended to read: 
4.  Fee.  Except as provided in subsection 5, the annual snowmobile registration fee is 
as follows: 
A.  For residents, $40 $60 except that the fee for a person who purchases a resident 
registration prior to January 1st of each year is $50.  The registration for a 
snowmobile owned by a resident is valid for one year, commencing on July 1st of 
each year; and 
B.  For nonresidents: 
(1)  Forty-three Fifty dollars for a 3-consecutive-day registration.  A person may 
purchase more than one 3-day registration in any season; and 
(2)  Eighty-eight One hundred and eight dollars for a seasonal registration., 
except that the fee for a person who purchases a seasonal registration prior to 
January 1st of each year is $98; and 
(3)  Seventy-five dollars for a 7-consecutive-day registration.  A person may 
purchase more than one 7-day registration in any season.  
The registration for a snowmobile owned by a nonresident must specify the dates for 
which the registration is valid. 
Five dollars from each registration fee collected pursuant to this subsection must be 
transferred to a special fund administered by the Off-Road Vehicle Division of the 
Division of Parks and Public Lands within the Department of Agriculture, Conservation 
and Forestry.  The funds must be used to assist any entity that has a snowmobile trail 
grooming contract with the Division of Parks and Public Lands in the purchase of trail-
grooming equipment.  The funds also may be used for the repair or overhaul of 
trail-grooming equipment. 
Seven dollars Except as otherwise provided, $27 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.  For each 
resident registration purchased prior to January 1st, $17 must be transferred to the 
Snowmobile Trail Fund of the Department of Agriculture, Conservation and Forestry, 
Division of Parks and Public Lands. 
Sec. 5.  29-A MRSA §456-H is enacted to read: 
§456-H.  Snowmobile registration plates 
1.  Snowmobile registration plates.  The Secretary of State, upon receiving an 
application and evidence of payment of the annual motor vehicle registration fee required 
by section 501 and the excise tax required by Title 36, section 1482, shall issue a 
registration certificate and a set of snowmobile registration plates to be used in lieu of 
regular registration plates.  These plates must bear identification numbers and letters.  
Vanity plates may not duplicate vanity plates issued in another class of plate.  The 
Secretary of State shall begin issuing snowmobile registration plates by April 1, 2014. 
2.  Initial registration fee.  In addition to the regular motor vehicle registration fee 
prescribed by law, the initial contribution for the snowmobile registration plates is $20, 
which must be deposited with the Treasurer of State and credited as follows: 
A.  Fourteen dollars to the Snowmobile Trail Fund of the Department of Agriculture, 
Conservation and Forestry, Division of Parks and Public Lands; 
B.  Five dollars to the Highway Fund for administrative and production costs; and 
C.  One dollar to the Specialty License Plate Fund established under section 469. 
3.  Renewal fee.  In addition to the regular motor vehicle registration fee prescribed 
by law, the annual renewal contribution for snowmobile registration plates is $20, which 
must be deposited with the Treasurer of State and credited as follows: 
A.  Fourteen dollars to the Snowmobile Trail Fund of the Department of Agriculture, 
Conservation and Forestry, Division of Parks and Public Lands; 
B.  Three dollars to the Highway Fund for administrative and production costs; and 
C.  Three dollars to the Specialty License Plate Fund established under section 469. 
4.  Issuance.  The Secretary of State shall issue a set of snowmobile registration 
plates in a number or letter sequence or a combination of a number and letter sequence. 
5.  Design and approval.  Notwithstanding section 468, subsection 5, the 
Commissioner of Agriculture, Conservation and Forestry shall submit a new proposed 
design for the snowmobile registration plates every 6 years for approval or modification 
by the Secretary of State. 
6.  Transfer of fees.  On a quarterly basis, the Secretary of State shall transfer the 
revenue from the issuance and renewal of the snowmobile registration plates to the 
Treasurer of State for deposit and crediting pursuant to subsections 2 and 3. 
Sec. 6.  36 MRSA §1760, sub-§8, as amended by PL 2011, c. 548, §16, is further 
amended to read: 
8.  Certain motor fuels.  Sales of: 
A.  Motor fuels upon which a tax at the maximum rate for highway use pursuant to 
Part 5 or a comparable tax of another state or a province of Canada has been paid; or 
B.  Internal combustion engine fuel, as defined in section 2902, bought and used for 
the purpose of propelling jet engine aircraft.; or 
E.  Diesel fuel when bought for use in off-road machinery that is used primarily to 
groom snowmobile trails that are open to use by the public. 
Sec. 7.  36 MRSA §1760, sub-§90, as amended by PL 2009, c. 491, §1, is further 
amended to read: 
90.  Qualified snowmobiles used exclusively for trail grooming.  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. 
Sec. 8.  36 MRSA §1760, sub-§90-A is enacted to read: 
90-A.  Snowmobile trail grooming equipment.  Sales of snowmobile trail grooming 
equipment and parts. 
Sec. 9.  36 MRSA §1952-A, as amended by PL 2005, c. 218, §26, is further 
amended to read: 
§1952-A.  Payment of tax on vehicles and recreational vehicles 
The tax imposed by this Part on the sale or use of any vehicle, snowmobile, all-terrain 
vehicle or watercraft must, except where the dealer has collected the tax in full, be paid 
by the purchaser or other person seeking registration of the vehicle, snowmobile, all-
terrain vehicle or watercraft at the time and place of registration. In the case of vehicles, 
the tax must be collected by the Secretary of State and transmitted to the Treasurer of 
State as provided by Title 29-A, section 409.  In the case of watercraft, snowmobiles and 
all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries 
and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 
13002 to 13005.  In the case of snowmobiles, the tax must be collected by the 
Commissioner of Inland Fisheries and Wildlife and transmitted to the Snowmobile Trail 
Fund of the Department of Agriculture, Conservation and Forestry, Division of Parks and 
Public Lands, Off-road Recreational Vehicle Office, as described in Title 12, section 
1893. 
SUMMARY 
This bill 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 to $60. 
2.  It increases the nonresident seasonal snowmobile registration fee from $88 to 
$108. 
3.  It provides that a person who buys an annual registration for that person's 
snowmobile before January 1st of each year receives a $10 deduction in the registration 
fee. 
4.  It increases the 3-day nonresident snowmobile registration fee from $43 to $50. 
5.  It directs that all revenue raised from registration increases proposed in this bill be 
deposited in the Snowmobile Trail Fund of the Department of Agriculture, Conservation 
and Forestry, Division of Parks and Public Lands, Off-road Recreational Vehicle Office. 
6.  It creates a 7-day nonresident snowmobile registration with a fee of $75. 
7.  It removes the 5% sales tax on diesel fuel used in off-road trail-grooming 
equipment. 
8.  It removes the sales tax on the purchase of trail-grooming equipment and parts. 
9.  It provides that the sales tax on the purchase of snowmobiles be transferred to the 
Snowmobile Trail Fund. 
10.  It creates a snowmobile vanity license plate with a portion of the revenue going 
into the Snowmobile Trail Fund. 
11.  It repeals the language that provided the municipality where the owner of trail-
grooming equipment or a snowmobile resides with 26% of the trail-grooming equipment 
or snowmobile registration fee.