An Act Regarding the Excise Tax Levied on Used Motor Vehicles
Maine Legislature, Session 127, LD 0614
Committee: Taxation
Sponsors: MAKER, LANGLEY, HANINGTON, HOBART, KINNEY, PARRY, TUELL, WADSWORTH, COLLINS
Amends: 36 MRSA §1482

Legislative Document 
No. 614 
H.P. 427 
House of Representatives, March 3, 2015 
An Act Regarding the Excise Tax Levied on Used Motor Vehicles 
Reference to the Committee on Taxation suggested and ordered printed. 
ROBERT B. HUNT 
Clerk 
Presented by Representative MAKER of Calais. 
Cosponsored by Senator LANGLEY of Hancock and 
Representatives: HANINGTON of Lincoln, HOBART of Bowdoinham, KINNEY of 
Limington, KINNEY of Knox, PARRY of Arundel, TUELL of East Machias, WADSWORTH 
of Hiram, Senator: COLLINS of York. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1482, sub-§1, ¶C, as amended by PL 2013, c. 263, §1, 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), 
(4) or, (5) or (6):  a sum equal to 24 mills on each dollar of the maker's list price for 
the first or current year of model, 17 1/2 mills for the 2nd year, 13 1/2 mills for the 
3rd year, 10 mills for the 4th year, 6 1/2 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, subsection 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 
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. 
(6)  A motor vehicle in its first or current year of model that has been previously 
registered by a different owner or that is not covered by a manufacturer's new car 
warranty is considered a used vehicle, and the excise tax must be determined as if 
the motor vehicle was in its 2nd year of model. 
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. 
SUMMARY 
Current law requires the excise tax on a motor vehicle to be based on the maker's list 
price and model year.  If a vehicle is registered by a different owner during the first 
model year, the excise tax is still based on the first model year. 
This bill specifies that a motor vehicle being registered for a 2nd time during the first 
model year of that motor vehicle or a motor vehicle that is still in its first model year but 
is not covered by a manufacturer's new car warranty is considered a used vehicle and 
requires the excise tax to be based on the 2nd model year.