| | | For motor vehicles being registered pursuant to Title 29-A, | | section 405, subsection 1, paragraph C, the excise tax must | | be prorated for the number of months in the registration. |
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| | | Sec. 2. 36 MRSA §1752, sub-§1-G, as enacted by PL 1997, c. 791, Pt. A, | | §1, is repealed. |
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| | | Sec. 3. 36 MRSA §1760, sub-§79, as enacted by PL 1997, c. 791, Pt. A, | | §2, is repealed. |
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| | | Sec. 4. 36 MRSA §1760, sub-§79-A is enacted to read: |
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| | | 79-A.__Clean fuel vehicles.__The amount of the sale or lease | | price of a new hybrid gasoline-electric vehicle or a fuel-cell- | | fueled or hydrogen-fueled vehicle. |
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| | | Current law provides a sales tax exemption for a clean fuel | | vehicle, defined as a vehicle that may be propelled by a clean | | fuel or a fuel-cell electric vehicle that uses any fuel, but only | | up to the amount that the clean fuel vehicle price exceeds the | | price of a gasoline-fueled or diesel-fueled internal combustion | | vehicle. |
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| | | This bill exempts from the sales tax 100% of the sale or lease | | price of a new hybrid gasoline-electric vehicle or a fuel-cell- | | fueled or hydrogen-fueled vehicle. This bill also exempts, for | | the first 3 model years of a hybrid gasoline-electric vehicle or | | a fuel-cell-fueled or hydrogen-fueled vehicle, the excise tax due | | on the vehicle. After the first 3 years, the rate of excise tax | | is the same as on other motor vehicles of the same age. |
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