| 5-A.__Credit for sales tax paid on newly purchased motor |
| vehicles.__An owner who is registering a newly purchased motor |
| vehicle is entitled to a credit on the excise tax due.__The |
| credit equals the amount of sales tax paid up to a maximum of |
| $2,000 of the value of the motor vehicle and is deducted from the |
| excise tax at the time of registration.__This credit applies to |
| newly purchased motor vehicles for personal use and not to |
| motorcycles, recreational vehicles, campers or commercial |
| vehicles.__The State shall reimburse a municipality for any |
| revenues the municipality has lost due to this credit. |
