Maine LD 94: An Act To Base the Excise Tax Imposed on the Purchase of a Motor Vehicle on the Price Paid

LD 94 (subjects: MISCELLANEOUS TAXES , EXCISE TAX )

Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=94&PID=1456&snum=127


Sponsors | Actions | Bill Text | Patterns of Support


Sponsors

Principal Sponsor: Rep. Heather Sirocki of Scarborough: (R – District 28) — e-mail

8 Cosponsors:

Actions

Chamber

Action
1/20/2015 House Committee on Taxation suggested and ordered printed.
The Bill was REFERRED to the Committee on TAXATION.
Sent for concurrence. ORDERED SENT FORTHWITH.
1/22/2015 Senate On motion by Senator McCormick of Kennebec, REFERRED to the Committee on Taxation, in concurrence.
6/8/2015 House Reports READ.
On motion of Representative GIDEON of Freeport, the Majority Ought Not to Pass Report was ACCEPTED.
ROLL CALL NO. 177
(Yeas 80 – Nays 65 – Absent 6 – Excused 0)
Sent for concurrence. ORDERED SENT FORTHWITH.
6/9/2015 Senate Reports READ
On motion by Senator McCORMICK of Kennebec Tabled until Later in Today’s Session, pending ACCEPTANCE OF EITHER REPORT
Unfinished Business
6/10/2015 Senate Unfinished Business
6/11/2015 Senate Unfinished Business
6/12/2015 Senate Unfinished Business
6/15/2015 Senate
Motion by Senator McCORMICK of Kennebec to Accept the The Majority Ought Not To Pass Report FAILED
Roll Call Ordered Roll Call # 224 12 Yeas – 23 Nays- 0 Excused – 0 Absent
The Minority Ought to Pass As Amended Report ACCEPTED
On motion by Senator CUSHING of Penobscot Tabled until Later in Today’s Session, pending FURTHER CONSIDERATION
Unfinished Business
6/17/2015 Senate Unfinished Business
6/17/2015 Senate Taken from the table by the President ProTem
Subsequently, READ ONCE
Committee Amendment “A” (H-327) READ
On motion by Senator SAVIELLO of Franklin Senate Amendment “A” (S-258) to Committee Amendment “A” (H-327) READ and ADOPTED
Committee Amendment “A” (H-327) As Amended By Senate Amendment “A” (S-258) thereto ADOPTED , in NON-CONCURRENCE.

Under suspension of the Rules, READ A SECOND TIME PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment “A” (H-327) AS AMENDED BY Senate Amendment “A” (S-258) thereto , in NON-CONCURRENCE.
Ordered sent down forthwith for concurrence.
6/18/2015 House The House INSISTED on ACCEPTANCE of the Majority Ought Not to Pass Report.
ORDERED SENT FORTHWITH.
6/18/2015 Senate The Senate RECEDE and CONCUR With ACCEPTANCE of Majority OUGHT NOT TO PASS Report FAILED
Roll Call Ordered Roll Call # 293 15 Yeas – 20 Nays- 0 Excused – 0 Absent
On motion by Senator SAVIELLO of Franklin The Senate ADHERED To ACCEPTANCE of Minority OUGHT TO PASS AS AMENDED Report AND PASSAGE TO BE ENGROSSED AS AMENDED BY Committee Amendment “A” (H-327) AS AMENDED BY Senate Amendment “A” (S-258) thereto , in NON-CONCURRENCE. , in NON-CONCURRENCE.
Placed in Legislative Files (DEAD).

Bill Text

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An Act To Base the Excise Tax Imposed on the Purchase of a Motor Vehicle on the Price Paid

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

Sec. 1. 29-A MRSA 533-A, sub- 3, A, as amended by PL 2011, c. 646, 1, is further amended to read:

A. Between July 1st and October 31st, the Secretary of State shall disburse to a participating municipality a sum equal to the difference in the amount of excise tax that would have been collected by that municipality in the prior fiscal year on each commercial motor vehicle or bus under Title 36, section 1482, subsection 1, paragraph C , subparagraph (3) or (4) using the manufacturer’s suggested retail price from the amount of that excise tax actually collected by that municipality in the prior fiscal year based on the actual purchase price. The Secretary of State shall provide supporting documentation to a municipality regarding the disbursement that municipality receives under this section.

Sec. 2. 36 MRSA 1482, sub- 1, C, as amended by PL 2013, c. 263, 1, is further amended to read:

C. For the privilege of operating a motor vehicle or camper trailer on the public ways, each motor vehicle, other than a stock race car, or each camper trailer to be so operated is subject to excise tax as follows, except as specified in subparagraph (3), (4) or (5): a sum equal to 24 mills on each dollar of the maker’s list purchase price in the original year of title for the first or current year of model, 17 1/2 mills for the 2nd year, 13 1/2 mills for the 3rd year, 10 mills for the 4th year, 6 1/2 mills for the 5th year and 4 mills for the 6th and succeeding years. The minimum tax is $5 for a motor vehicle other than a bicycle with motor attached, $2.50 for a bicycle with motor attached, $15 for a camper trailer other than a tent trailer and $5 for a tent trailer. The excise tax on a stock race car is $5.

(1) On new registrations of automobiles, trucks and truck tractors, the excise tax payment must be made prior to registration and is for a one-year period from the date of registration.

(2) Vehicles registered under the International Registration Plan are subject to an excise tax determined on a monthly proration basis if their registration period is less than 12 months.

(3) For commercial vehicles manufactured in model year 1996 and after, the amount of excise tax due for trucks or truck tractors registered for more than 26,000 pounds and for Class A special mobile equipment, as defined in Title 29-A, section 101, subsection 70, is based on the purchase price in the original year of title rather than on the list price. Verification of purchase price for the application of excise tax is determined by the initial bill of sale or the state sales tax document provided at point of purchase. The initial bill of sale is that issued by the dealer to the initial purchaser of a new vehicle.

(4) For buses manufactured in model year 2006 and after, the amount of excise tax due is based on the purchase price in the original year of title rather than on the list price. Verification of purchase price for the application of excise tax is determined by the initial bill of sale or the state sales tax document provided at point of purchase. The initial bill of sale is that issued by the dealer to the initial purchaser of a new vehicle a used motor vehicle or camper trailer, if the initial bill of sale or the state sales tax document provided at point of purchase is not available, the excise tax due is based on the maker’s list price.

(5) For trucks or truck tractors registered for more than 26,000 pounds that have been reconstructed using a prepackaged kit that may include a frame, front axle or body but does not include a power train or engine and for which a new certificate of title is required to be issued, the amount of excise tax due is based on the maker’s list price of the prepackaged kit.

For motor vehicles being registered pursuant to Title 29-A, section 405, subsection 1, paragraph C, the excise tax must be prorated for the number of months in the registration.

summary

Under current law, the excise tax imposed on the sale of motor vehicles, except for commercial motor vehicles manufactured in model year 1996 and after and buses manufactured in model year 2006 and after, and camper trailers is based on the maker’s list price of the motor vehicle or camper trailer.

This bill requires the excise tax on motor vehicles and camper trailers to be based on the purchase price of the motor vehicle or camper trailer. The purchase price is determined for new motor vehicles and camper trailers based on the initial bill of sale or state sales tax document. For used motor vehicles and camper trailers, if the initial bill of sale or state sales tax document is not available, the excise tax is based on the maker’s list price.

Current law requires the State to reimburse a municipality for the difference in excise tax collected due to the tax being imposed on the purchase price, rather than the maker’s list price, of a commercial motor vehicle or bus. This bill extends that reimbursement requirement to the difference in excise tax collected on all motor vehicles based on the purchase price.

Patterns of Support

Pattern of Cosponsorship by Region:

Pattern of Cosponsorship by Gender:

Pattern of Cosponsorship by Party:

Pattern of Cosponsorship by Campaign Finance Classification:

Note: Maine Clean Elections Act (MCEA) Qualified candidates only accept a small dollar value of initial contributions early in their campaigns, pledge not to accept further campaign contributions from private sources, and receive public funding for their campaigns. MCEA Non-Qualified candidates choose not to obtain public funding and instead are free to accept campaign contributions from individuals, party committees, political action committees and business sources.


This information about LD 94 was last updated on 2016-05-12.
The Open Maine Politics website is in a beta release and results should not be taken as definitive. Please visit the official website of the Maine State Legislature for entirely verifiable information.

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