CHAPTER 682
H.P. 916 - L.D. 1230
An Act to Continue the Sales Tax Exemption on Vehicles Sold and Leased and Removed from the State
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§23-C, as enacted by PL 1999, c. 759, §2 and affected by §5, is amended to read:
23-C. Certain vehicles purchased or leased by nonresidents. Sales or leases of the following vehicles purchased by to a nonresident and if the vehicle is intended to be driven or transported outside the State immediately upon delivery by the seller:
A. Motor vehicles, except all-terrain vehicles as defined in Title 12, section 7851 and snowmobiles as defined in Title 12, section 7821;
B. Semitrailers;
C. Aircraft;
D. Truck bodies and trailers manufactured in the State; and
E. Camper trailers, including truck campers.
If the vehicles are registered for use in the State within 12 months of the date of purchase, the person seeking registration is liable for use tax on the basis of the original purchase price.
Notwithstanding section 1752-A, for purposes of this subsection, the term "nonresident" may include an individual, an association, a society, a club, a general partnership, a limited partnership, a domestic or foreign limited liability company, a trust, an estate, a domestic or foreign corporation and any other legal entity.
Sec. 2. Effective date. This Act takes effect July 1, 2003.
Effective July 1, 2003.
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