An Act To Base the Excise Tax Imposed on the Purchase of a Motor Vehicle on the Price Paid
Maine Legislature, Session 127, LD 0094
Committee Amendment CA_A-SA_A_S258 (Senate)

SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "A" to H.P. 77, 
L.D. 94, Bill, "An Act To Base the Excise Tax Imposed on the Purchase of a Motor 
Vehicle on the Price Paid" 
Amend the amendment by striking out the substihlte title and replacing it with the 
following: 
'An Act To Reduce the Excise Tax Imposed on New Vehicles' 
Amend the amendment in section 1 in paragraph C by striking out all of the first 
paragraph (page I, lines 17 to 27 in amendment) and inserting the following: 
'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): a sum equal to 24 mills on each dollar of the maker's list purchase price 
for the first or current year of model, a new motor vehicle; and a sum equal to 17 112 
mills on each dollar of the maker's list price for the 2nd year of model, 13 112 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. As used in this paragraph, "new motor vehicle" means a motor 
vehicle that is covered by a manufacturer's new car warranty and that has not been 
previously registered.' 
SUMMARY 
This amendment removes the provision of Committee Amendment "A" that imposed 
the motor vehicle excise tax on 90% of the maker's list price and instead provides that for 
new vehicles for the first year of registration only, the excise tax is based on the purchase 
price of the motor vehicle. 
SENA TE AMENDMENT 
SENATE AMENDMENT" Pr" to COM1v!ITTEE AMENDMENT "A" to H.P. 77, L.D. 94 
For the 2nd and subsequent years, the excise tax is based on the maker's list price. A 
new motor vehicle means one that has not been previously registered and that is covered 
by a manufachuer's new car wanan7J1l 
SPONSORED BY: __ <)--=---u_~ 
__ · _______ _ 
(Senator SA VIELLO) 
COUNTY: Franklin 
SENA TE AMENDMENT 
Approved: 06/13/15 
.?'ffiZC 
LD94 
LR 152(03) 
An Act To Base the Excise Tax Imposed on the Purchase of a Motor Vehicle on the Price Paid 
Fiscal Note for Senate Amendment "A" to Committee Amendment" A"( S-o? S'6) 
Sponsor: Sen. Saviello of Franklin 
Net Cost (Savings) 
General Fund 
Highway Fund 
Appropriations/ Allo cations 
Other Special Revenue Funds 
Revenue 
General Fund 
Highway Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
$0 
$0 
$0 
$0 
$0 
$0 
FY2016-17 
($15,000) 
$0 
$0 
$15,000 
$0 
$66,500 
Projections 
FY 2017-18 
($30,000) 
$130,000 
$130,000 
$30,000 
($130,000) 
$133,000 
Projections 
FY 2018-19 
($30,000) 
$260,000 
$260,000 
$30,000 
($260,000) 
$133,000 
This amendment removes the provision of committee amendment "A" that imposed the motor vehicle excise tax on 
90% of the maker's list price and instead provides that for new vehicles for the first year of registration only, the 
excise tax is based on the purchase price. Subsequent years revert back to the maker's list price. Any General Fund 
revenue loss related to out-of-state vehicles and any Other Special Revenue Funds revenue loss related to collections 
in the unorganized territories would be minor. Therefore, the revenue loss shown in the committee amendment is 
added back in this incremental fiscal note. Likewise, there would be no additional transfer to the Highway Fund, so 
the additional revenue shown in the committee amendment has been reversed. Finally, there would be no 
corresponding reduction in Other Special Revenue Funds allocation and that allocation has been added back as well. 
Excise tax to municipalities is expected to decrease by $4,300,000 with this amendment added versus the $21,000,000 
decrease created by the committee amendment. 
LR0152(03) - Fiscal Note - Page 1 of 1