An Act to Exempt from Excise Tax Vehicles of Active Duty Service Members Stationed Out-of-state
Maine Legislature, Session 131, LD 2076
Committee Amendment CA_A_H812 (House)
Amends: 36 MRSA §1483

COMMITTEE AMENDMENT " /V " to H.P, 1335, L,D. 2076, "An Act to Exempt
from Excise Tax Vehicles of Active Duty Service Members Stationed Out-of-state"
Amend the bill by striking out the title and substituting the following:
'An Act to Exempt from Excise Tax Vehicles of Active Duty Semce IVIembers
Deployed Out-of-state'
Amend the bill by striking out all of section 1 and inserting the following:
'See. 1. 36 MRSA §1483, sub-§16, as amended by PL 2013,c. 532,§1, is further
amended to read:
16. Active military stationed in IVIainc. Vehicles owned, including those jointly
owned with a spouse, by a person on active duty serving in the Armed Forces of the United
States who is permanently stationed at a military or naval post, station or base in the State
or outside the State or who is deployed for military service for a period of more than 180
days or was deBloyed for a period of at least 180 consecutive days. a portion or all of which
occurred in the 12 months preceding the request for an exemption from excise tax, and who
did not previously receive an exemption for that deployment, Joint ownership of the
vehicle must be indicated in the vehicles title documentation, A member of the Armed
Forces of the United States stationed in the State, or that member's spouse, who desires to
register that member's vehicle in this State pursuant to this subsection shall present
certification documentation of the member's eligibility fi'om the commander of the
member's post, station or base, or from the commander's designated agent, that the member
is permanently stationed at that post, station or base, For purposes of this subsection, "a
person on active duty serving in the Armed Forces of the United States" does not include
includes a member of the National Guard or the Reserves of the United States Aimed
Forces as long as the person satisfies the service requirements of this subsection. For
Durooses of this subsection, "deployed for military service" has the same meaning as in
Title 26. section 814. subsection 1. paragraph A,'
5 Amend the bill by relettering or renumbermg any nonconsecutive Part letter or section
number to read consecutively.
COMMITTEE AMENDMENT
ROS
COMMITTEE AMENDMENT "(^ " to H.P.1335, L.D,2076
SUMMARY
This amendment extends the motor vehicle excise tax exemption provided in the bill
for certain persons deployed for military service to include individuals who are not
deployed at the time of making the request for an exemption from excise tax but who were
deployed for a period of at least 180 consecutive days m the 12 months preceding the
request for an exemption, The amendment also makes changes to clarify what
documentation a person requesting the exemption is required to provide to verify the
person's military service.
FISCAL NOTE REQUffiED
(See attached)
COMMITTEE AMENDMENT
Approved; 02/27/24 ^%?c=-
LD 2076 LR 2852(02)
An Act to Exempt from Excise Tax Vehicles of Active Duty Service Members Stationed Out-of-state
Fiscal Note for Bill as Amended by Committee Amendment '^' (^4—^
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
No state fiscal impact
Minor revenue decrease - Municipalities
Minor savings - Municipalities
Tiscal Detail and Notes
As excise tax is collected and retained by municipalities, this bill has no State fiscal impact, Extending the exemption
to additional active duty service members will reduce municipal excise tax collections and repealing the requirement
to adopt an ordinance to provide an excise tax exemption will decrease muncipal costs. The municipal revenue and
cost impacts are expected to be minor.
LR2852(02) - Fiscal Note - Page 1 of 1