| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §1481, sub-§2, as amended by PL 1981, c. 230, is | repealed. |
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| | Sec. 2. 36 MRSA §1482, sub-§1, śC, as amended by PL 1995, c. 645, Pt. | B, §23 and affected by §24, is further amended to read: |
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| C. For the privilege of operating a motor commercial | vehicle, special mobile equipment, an antique auto or | antique motorcycle or a motor home, as defined in Title 29- | A, section 101, or a 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): a sum | equal to 24 mills on each dollar of the maker's list | purchase price for the first or current year of model, 17 | 1/2 mills for the 2nd year, 13 1/2 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. |
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| (1) On new registrations of automobiles, trucks and | truck tractors, the excise tax payment must be made | prior to registration and, for those vehicles covered | under this subsection, is for a one-year period from | the date of registration. |
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| (2) Vehicles registered under the International | Registration Plan are subject to an excise tax | determined on a monthly proration basis if their | registration period is less than 12 months. |
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| (3) For commercial vehicles manufactured in model year | 1996 and after, the amount of excise tax due for | commercial vehicles, as defined in Title 29-A, section | 101, subsection 17, paragraph A and for special mobile | equipment, as defined in Title 29-A, section 101, | subsection 70, is based on the purchase price in the | original year of title rather than on the list price. | Verification of purchase price for the application of | excise tax is determined by the initial bill of sale or | the state sales tax document provided at point of | purchase. The initial bill of sale is that issued by | the dealer to the initial purchaser of a new vehicle. |
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