PUBLIC Law, Chapter 86, 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 further amended to read:

A. The person registering the snowmobile or ATV is not a resident of this State . Nonresidents are exempt from sales or use tax on snowmobiles under Title 36, section 1760, subsection 25-B and on ATVs under Title 36, section 1760, subsection 25-A;

Sec. 2. 36 MRSA §1760, sub-§23-C, ¶A, as amended by PL 2005, c. 618, §2, is further amended to read:

A. Motor vehicles, except:

(1) Automobiles rented for a period of less than one year; and

(2) All-terrain vehicles and snowmobiles as defined in Title 12, section 13001;

Sec. 3. 36 MRSA §1760, sub-§25-A, as amended by PL 2007, c. 438, §40, is repealed.

Sec. 4. 36 MRSA §1760, sub-§25-B, as amended by PL 2007, c. 438, §41, is repealed.

Sec. 5. Effective date. This Act takes effect October 1, 2013.

Effective 90 days following adjournment of the 126th Legislature, First Regular Session, unless otherwise indicated.

HP0492 LD 720	PUBLIC Law, Chapter 86 on - Session - 126th Maine Legislature
	Bill Tracking, Additional Documents	Chamber Status

Bill Tracking		Chamber Status
Amendments	Testimony, Public Hearings & Work Sessions		Committee Information
Other Documents			Title & Section

Search Bill Text		Search Bill Status
Bill Directory	Session Information		Legislative Information
Download Printed PDF		Maine Legislature

Office of Legislative Information 100 State House Station Augusta, ME 04333		voice: (207) 287-1692 fax: (207) 287-1580 tty: (207) 287-6826
Word Viewer for Windows		Disclaimer