An Act To Limit the Vehicle Excise Tax Exemption Provided to Benevolent and Charitable Institutions and To Repeal the Exemption Provided to Literary and Scientific Institutions

Sec. 1. 36 MRSA §1483, sub-§7,  as amended by PL 2009, c. 434, §20, is further amended to read:

Sec. 2. 36 MRSA §1483, sub-§8,  as amended by PL 2009, c. 434, §20, is repealed.

SUMMARY

This bill amends the law that allows certain exemptions from the vehicle excise tax. It modifies the exemption for benevolent and charitable institutions by limiting it to only those vehicles owned by such an institution that are used solely for the institution's purposes and primarily for transporting or delivering goods to persons who have been determined to be eligible to receive charitable services from the institution. It repeals the exemption for literary and scientific institutions.