Maine Legislature, Session 129, LD 0043
Committee: Taxation
Sponsors: CEBRA

Legislative Document
No. 43
H.P. 44
House of Representatives, January 9, 2019
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Dedicate All Sales Taxes from All Vehicle Sales and 
Vehicle-related Sales to the Highway Fund for Roads and Bridge 
Capital Improvements
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative CEBRA of Naples.
Constitutional amendment. Resolved: Two thirds of each branch of the 
Legislature concurring, that the following amendment to the Constitution of Maine be 
proposed:
Constitution, Art. IX, §26 is enacted to read:
Section 26.  Revenues from motor vehicle sales and use taxes.  Beginning in 
July 2021, the revenue from the tax imposed on sales of motor vehicles and sales related 
to motor vehicles must be deposited in the Highway Fund for roads and bridge capital 
improvements.  Beginning in August 2021, and every month thereafter, the State 
Controller shall transfer to the Highway Fund for roads and bridge capital improvements 
an amount that is equal to 100% of the revenue from the tax imposed on sales of motor 
vehicles and sales related to motor vehicles for the previous month.  The tax amount must 
be based on actual sales for that month and may not consider any accruals that may be 
required by law.  The State Tax Assessor shall certify to the State Controller by the 15th 
day of each month the amounts to be distributed and credited under this section as of the 
close of the State Controller's records for the previous month.
Constitutional referendum procedure; form of question; effective date. 
Resolved:  That the municipal officers of this State shall notify the inhabitants of their 
respective cities, towns and plantations to meet, in the manner prescribed by law for 
holding a statewide election, at a statewide election held in November 2020, to vote upon 
the ratification of the amendment proposed in this resolution by voting upon the 
following question:
"Do you favor amending the Constitution of Maine to dedicate all sales 
and use tax revenue from sales of motor vehicles and sales related to 
motor vehicles to the Highway Fund for roads and bridge capital 
improvements?"
The legal voters of each city, town and plantation shall vote by ballot on this question 
and designate their choice by a cross or check mark placed within the corresponding 
square below the word "Yes" or "No."  The ballots must be received, sorted, counted and 
declared in open ward, town and plantation meetings and returns made to the Secretary of 
State in the same manner as votes for members of the Legislature.  The Governor shall 
review the returns.  If it appears that a majority of the legal votes are cast in favor of the 
amendment, the Governor shall proclaim that fact without delay and the amendment 
becomes part of the Constitution of Maine on the date of the proclamation.
Secretary of State shall prepare ballots. Resolved: That the Secretary of State 
shall prepare and furnish to each city, town and plantation all ballots, returns and copies 
of this resolution necessary to carry out the purposes of this referendum.
SUMMARY
This resolution proposes to amend the Constitution of Maine to dedicate all sales and 
use tax revenue from sales of motor vehicles and sales related to motor vehicles to the 
Highway Fund for roads and bridge capital improvements.