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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1732
S.P. 678 In Senate, April 22, 2025
An Act to Allow a Municipality to Waive the Excise Tax on an
Antique Automobile Owned by a Person 65 Years of Age or Older
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator BENNETT of Oxford.
Cosponsored by Representative: LANCE of Paris.
Page 1 - 132LR0619(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1482, sub-§1, ¶C, as amended by PL 2013, c. 263, §1, is further
3 amended to read:
4 C. For the privilege of operating a motor vehicle or camper trailer on the public ways,
5 each motor vehicle, other than a stock race car, or each camper trailer to be so operated
6 is subject to excise tax as follows, except as specified in subparagraph (3), (4) or , (5)
7 or (6): a sum equal to 24 mills on each dollar of the maker's list price for the first or
8 current year of model, 17 1/2 mills for the 2nd year, 13 1/2 mills for the 3rd year, 10
9 mills for the 4th year, 6 1/2 mills for the 5th year and 4 mills for the 6th and succeeding
10 years. The minimum tax is $5 for a motor vehicle other than a bicycle with motor
11 attached, $2.50 for a bicycle with motor attached, $15 for a camper trailer other than a
12 tent trailer and $5 for a tent trailer. The excise tax on a stock race car is $5.
13 (1) On new registrations of automobiles, trucks and truck tractors, the excise tax
14 payment must be made prior to registration and is for a one-year period from the
15 date of registration.
16 (2) Vehicles registered under the International Registration Plan are subject to an
17 excise tax determined on a monthly proration basis if their registration period is
18 less than 12 months.
19 (3) For commercial vehicles manufactured in model year 1996 and after, the
20 amount of excise tax due for trucks or truck tractors registered for more than 26,000
21 pounds and for Class A special mobile equipment, as defined in Title 29‑A, section
22 101, subsection 70, is based on the purchase price in the original year of title rather
23 than on the list price. Verification of purchase price for the application of excise
24 tax is determined by the initial bill of sale or the state sales tax document provided
25 at point of purchase. The initial bill of sale is that issued by the dealer to the initial
26 purchaser of a new vehicle.
27 (4) For buses manufactured in model year 2006 and after, the amount of excise
28 tax due is based on the purchase price in the original year of title rather than on the
29 list price. Verification of purchase price for the application of excise tax is
30 determined by the initial bill of sale or the state sales tax document provided at
31 point of purchase. The initial bill of sale is that issued by the dealer to the initial
32 purchaser of a new vehicle.
33 (5) For trucks or truck tractors registered for more than 26,000 pounds that have
34 been reconstructed using a prepackaged kit that may include a frame, front axle or
35 body but does not include a power train or engine and for which a new certificate
36 of title is required to be issued, the amount of excise tax due is based on the maker's
37 list price of the prepackaged kit.
38 (6) For antique autos, as defined in Title 29-A, section 101, subsection 3, the excise
39 tax may be waived by the municipality when the certificate of title is in the name
40 of and the antique auto is registered to an individual who is 65 years of age or older.
41 For motor vehicles being registered pursuant to Title 29‑A, section 405, subsection 1,
42 paragraph C, the excise tax must be prorated for the number of months in the
43 registration.
Page 2 - 132LR0619(01)
1SUMMARY
2 This bill allows a municipality to waive the excise tax on antique automobiles when
3 the registered owner is 65 years of age or older.
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