Maine Legislature, Session 131, LD 0713
Committee: Taxation
Sponsors: ANDREWS, CARMICHAEL, QUINT, WILLIAMS, BRAKEY, LIBBY

Legislative Document
No. 713
H.P. 482
House of Representatives, February 16, 2023
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine to Dedicate a Portion of Sales and Use Taxes from All Motor 
Vehicle Sales and Motor Vehicle-related Sales to the Highway Fund 
for Road and Bridge Capital Improvements
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative ANDREWS of Paris.
Cosponsored by Representatives: CARMICHAEL of Greenbush, QUINT of Hodgdon, 
WILLIAMS of Bar Harbor, Senators: BRAKEY of Androscoggin, LIBBY of Cumberland.
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 2024, 50% of the revenue from the sales and use taxes imposed on sales of motor 
vehicles and sales related to motor vehicles must be deposited in the Highway Fund for 
road and bridge capital improvements. Beginning in August 2024, and every month 
thereafter, the State Controller shall transfer to the Highway Fund for road and bridge 
capital improvements an amount that is equal to 50% of the revenue from the taxes imposed 
on sales of motor vehicles and sales related to motor vehicles for the previous month. The 
amount transferred 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 transferred 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 2023, 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 50% of 
sales and use tax revenue from sales of motor vehicles and sales related to 
motor vehicles to the Highway Fund for road 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 50% of sales 
and use tax revenue from sales of motor vehicles and sales related to motor vehicles to the 
Highway Fund for road and bridge capital improvements.