LD192 • 2025

An Act to Exempt from State Sales Tax Utility Vehicles Purchased for Use in Commercial Fishing, Agricultural Production, Aquacultural Production and Wood Harvesting

Taxes

Active

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Sponsor: Representative Billy Bob Faulkingham
Last action: 2026-04-29
Official status: Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Exempt from State Sales Tax Utility Vehicles Purchased for Use in Commercial Fishing, Agricultural Production, Aquacultural Production and Wood Harvesting

An Act to Exempt from State Sales Tax Utility Vehicles Purchased for Use in Commercial Fishing, Agricultural Production, Aquacultural Production and Wood Harvesting Sponsor: Representative Billy Bob Faulkingham Reference committee: Taxation Latest committee action: Reported Out; OTP-AM

What This Bill Does

An Act to Exempt from State Sales Tax Utility Vehicles Purchased for Use in Commercial Fishing, Agricultural Production, Aquacultural Production and Wood Harvesting Sponsor: Representative Billy Bob Faulkingham Reference committee: Taxation Latest committee action: Reported Out; OTP-AM

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

C-A (H-256)

Adopted by House & Senate

Plain English: Page 1 - 132LR0122(02) COMMITTEE AMENDMENT 1 L.D.

Page 1 - 132LR0122(02) COMMITTEE AMENDMENT 1 L.D.
192 2 Date: (Filing No.
H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.

Bill History

2026-04-29 Senate
Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)
2025-05-29 House
PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.
2025-05-22 Committee
Reported Out; OTP-AM
2025-02-27 Committee
Work Session Held
2025-02-27 Committee
Voted; OTP-AM
2025-01-14 Committee
Referred to Committee on Taxation.

Official Summary Text

An Act to Exempt from State Sales Tax Utility Vehicles Purchased for Use in Commercial Fishing, Agricultural Production, Aquacultural Production and Wood Harvesting
Sponsor:
Representative Billy Bob Faulkingham
Reference committee:
Taxation
Latest committee action:
Reported Out; OTP-AM

Current Bill Text

Read the full stored bill text

Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 192
H.P. 125 House of Representatives, January 14, 2025
An Act to Exempt from State Sales Tax Utility Vehicles Purchased
for Use in Commercial Fishing, Agricultural Production,
Aquacultural Production and Wood Harvesting
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative FAULKINGHAM of Winter Harbor.
Cosponsored by Representatives: COOPER of Windham, CRAY of Palmyra, GUERRETTE of
Caribou, HALL of Wilton, JACKSON of Oxford.

Page 1 - 132LR0122(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §2013, sub-§1, ¶C, as amended by PL 2019, c. 7, §2, is further
3 amended by amending the first blocked paragraph to read:
4 "Depreciable machinery and equipment" does not include a motor vehicle as defined
5 in section 1752, subsection 7 or a trailer as defined in section 1752, subsection 19‑A,
6 except that, beginning January 1, 2026, "depreciable machinery and equipment"
7 includes a utility vehicle.
8Sec. 2. 36 MRSA §2013, sub-§1, ¶D is enacted to read:
9 D. "Utility vehicle" means a self-propelled vehicle that is designed with a bed,
10 principally for the purpose of transporting material or cargo in connection with
11 construction, agriculture, forestry, grounds maintenance, lawn and garden
12 maintenance, materials handling or similar activities, and that has an attainable speed
13 in one mile on a paved, level surface of 20 to 50 miles per hour.
14Sec. 3. Effective date. This Act takes effect January 1, 2026.
15SUMMARY
16 This bill provides that utility vehicles, as defined in the bill, are eligible for the refund
17 of sales tax on depreciable machinery and equipment used in commercial agricultural
18 production, commercial fishing, commercial aquacultural production and commercial
19 wood harvesting.
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