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An Act To Provide an Exemption from Fuel and Sales Taxes to Persons Engaged in Snowmobile Trail Grooming
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas,  the State's system of snowmobile trails that are financed in whole or in part by the Snowmobile Trail Fund are an essential part of the State's winter recreation economy; and
Whereas,  maintaining the State's system of snowmobile trails is important for attracting snowmobile riders; and
Whereas,  the cost of purchasing, maintaining and operating snowmobile trail grooming equipment is a financial barrier that discourages people from being in the business of grooming snowmobile trails that are financed in whole or in part by the Snowmobile Trail Fund; and
Whereas,  the loss of well-groomed snowmobile trails will hurt the State's winter recreation economy; and
Whereas,  in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§90, as amended by PL 2009, c. 491, §1, is further amended to read:
 
90. Qualified snowmobile trail grooming equipment.   Sales to snowmobile clubs incorporated under the provisions of Title 13-B of snowmobiles and snowmobile trail grooming equipment used directly and exclusively for the grooming of snowmobile trails purchased by snowmobile clubs incorporated under the provisions of Title 13-B and purchased by persons operating snowmobile trail grooming equipment registered pursuant to Title 12, section 13113.
Sec. 2. 36 MRSA §2908, first ¶, as amended by PL 2007, c. 438, §70, is further amended to read:
A person who purchases and uses internal combustion engine fuel for any commercial use other than in the operation of a registered motor vehicle on the highways of this State or, except as provided in section 2910, in the operation of an aircraft and who has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in the amount of the tax paid, less 1¢ per gallon, upon presenting to the State Tax Assessor a sworn statement accompanied by evidence as the assessor may require. The statement must show the total amount of internal combustion engine fuel so purchased and used by that person for a commercial use other than in the operation of registered motor vehicles on the highways of this State or in the operation of aircraft. For purposes of this section, using snowmobile trail grooming equipment registered pursuant to Title 12, section 13113 to groom a snowmobile trail that is financed in whole or in part by the Snowmobile Trail Fund of the Department of Agriculture, Conservation and Forestry, Division of Parks and Public Lands, described in Title 12, section 1893, subsection 3, is considered a commercial use.
Sec. 3. Effective date. That section of this Act that amends the Maine Revised Statutes, Title 36, section 1760, subsection 90 takes effect April 1, 2013.
Emergency clause.  In view of the emergency cited in the preamble, this legislation takes effect when approved.
 
SUMMARY
This bill makes the existing sales tax exemption for the purchase of snowmobiles and snowmobile trail grooming equipment by snowmobile clubs available to persons operating snowmobile trail grooming equipment registered with the Department of Agriculture, Conservation and Forestry, Division of Parks and Public Lands, Off-road Recreational Vehicle Division. It provides that operating registered snowmobile trail grooming equipment to groom trails financed by the Snowmobile Trail Fund is considered a commercial use for purposes of reimbursement of the tax paid on internal combustion engine fuel.