Sec. 1. 36 MRSA §1752, sub-§3 is amended to read:

3. Farm tractor. "Farm tractor" means any self-propelled vehicle designed and used primarily as a farm implement for drawing plows, mowing machines and other implements of husbandry. "Farm tractor" also includes an all-terrain vehicle that is used as a cargo-carrying vehicle exclusively in the performance of farming activities.

SUMMARY

Under the Maine Revised Statutes, Title 36, section 1764, farm tractors are exempt from the sales and use tax. This bill adds to the definition of farm tractor an all-terrain vehicle used as a cargo-carrying vehicle exclusively in the performance of farming activities, thereby exempting that vehicle from the sales and use tax.