LD 417
pg. 1
LD 417 Title Page An Act to Tax Farm Implements Equally LD 417 Title Page
Download Bill Text
LR 481
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
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.


LD 417 Title Page Top of Page LD 417 Title Page