HP0492, LD 720, item 1, An Act To Eliminate Sales Tax Exemptions for Snowmobiles and All-terrain Vehicles Purchased by Nonresidents for Use in the State

An Act To Eliminate Sales Tax Exemptions for Snowmobiles and All-terrain Vehicles Purchased by Nonresidents for Use in the State

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

Sec. 1. 12 MRSA §13003, sub-§2, ¶A, as affected by PL 2003, c. 614, §9 and amended by c. 695, Pt. B, §9 and affected by Pt. C, §1, is repealed.

Sec. 2. 36 MRSA §1760, sub-§25-A, as amended by PL 2007, c. 438, §40, is further amended to read:

25-A. All-terrain vehicles. Sales of all-terrain vehicles, as defined in Title 12, section 13001, purchased by an individual who is not a resident of this State if the individual is not required to register the all-terrain vehicle under Title 12, section 13155 and does not use or store the all-terrain vehicle in this State.

Sec. 3. 36 MRSA §1760, sub-§25-B, as amended by PL 2007, c. 438, §41, is further amended to read:

25-B. Snowmobiles. Sales of snowmobiles, as defined in Title 12, section 13001, subsection 25, purchased by an individual who is not a resident of this State if the individual is not required to register the snowmobile under Title 12, section 13104 and does not use or store the snowmobile in this State.

Sec. 4. Effective date. This Act takes effect October 1, 2013.

summary

This bill eliminates the sales tax exemptions for all-terrain vehicles and snowmobiles purchased in the State for nonresidents who are required to register and who store or use in the State the snowmobile or all-terrain vehicle.

HP0492 LD 720	Session - 126th Maine Legislature		LR 1277 Item 1
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