An Act to Further Stabilize Highway Fund Revenue
Maine Legislature, Session 132, LD 1809
Sponsors: ANKELES
Amends: 23 MRSA §1973, 29-A MRSA §501, 36 MRSA §1766

Legislative Document
No. 1809
H.P. 1210
House of Representatives, April 29, 2025
An Act to Further Stabilize Highway Fund Revenue
Received by the Clerk of the House on April 25, 2025.  Referred to the Committee on 
Transportation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative ANKELES of Brunswick.
Cosponsored by Representatives: EATON of Deer Isle, MONTELL of Gardiner, RAY of 
Lincolnville.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  23 MRSA §1973, sub-§4, ¶C is enacted to read:
C.  The authority shall impose a toll surcharge of $1 on any noncommercial passenger 
vehicle not registered in this State, in addition to any toll such a vehicle is required to 
pay.  All toll surcharges collected pursuant to this paragraph must be deposited in the 
Highway Fund.
Sec. 2.  29-A MRSA §501, sub-§1-A is enacted to read:
1-A.  Electric vehicles.  In addition to any other fee imposed pursuant to this section, 
the annual fee for a battery electric vehicle is $200 and the annual fee for a plug-in hybrid 
electric vehicle is $100.  Notwithstanding any provision of law to the contrary, all fees 
collected pursuant to this subsection must be deposited in the Highway Fund.
As used in this subsection, "battery electric vehicle" has the same meaning as in Title 35-A, 
section 10126, subsection 1, paragraph A, and "plug-in hybrid electric vehicle" has the 
same meaning as in Title 35-A, section 10126, subsection 1, paragraph D.
Sec. 3.  36 MRSA §1766 is enacted to read:
§1766.  Delivery fee
A person required to register as a seller pursuant to section 1754-B, including a 
marketplace facilitator or marketplace seller, is required to impose and collect a delivery 
fee as required by this section. 
1.  Persons subject.  A person who buys and has delivered, either by the seller or 
through the use of a 3rd party, at least $100 of tangible personal property that is subject to 
sales tax pursuant to section 1811 is required to pay a delivery fee of 50 cents per delivery.  
For purposes of this subsection, a delivery fee must be imposed for each separate delivery. 
2.  Collection and remittance.  A delivery fee required pursuant to this section must 
be imposed by the seller at the time of sale on the buyer and remitted by the seller in the 
same manner and at the same time as the sales tax collected on that purchase.  The seller 
shall indicate on the monthly report filed pursuant to section 1951-A, subsection 1 the total 
amount of delivery fees collected. 
3.  Not taxable.  A delivery fee imposed pursuant to this section is not subject to sales 
tax. 
4.  Revenue from delivery fee.  The assessor shall remit all delivery fee revenue 
collected pursuant to subsection 2 to the Highway Fund. 
SUMMARY
This bill provides 3 additional sources of revenue for the Highway Fund:
1. A $1 surcharge imposed by the Maine Turnpike Authority on any noncommercial 
passenger vehicle that uses the turnpike and is not registered in this State;
2. An annual registration fee of $200 imposed on the registration of battery electric 
vehicles and $100 imposed on plug-in hybrid electric vehicles; and
3. A delivery fee of 50 cents per delivery imposed and collected at the time of a sale of 
at least $100 of tangible personal property tax that is subject to sales tax.
All revenue from the surcharge, registration fee and delivery charge is required to be 
deposited in the Highway Fund.