| | | Emergency preamble. Whereas, acts of the Legislature do not become | | effective until 90 days after adjournment unless enacted as | | emergencies; and |
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| | | Whereas, current law basing the sales tax on motor vehicles on | | the list price ignores the fact that the actual cost of the | | vehicle to the buyer is often less than the list price; and |
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| | | Whereas, this law as structured often requires the buyer to pay | | much more in taxes than the buyer should have to pay; and |
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| | | Whereas, this overtaxation is harmful to the buyer and to the | | economy; and |
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| | | Whereas, in the judgment of the Legislature, these facts create | | an emergency within the meaning of the Constitution of Maine and | | require the following legislation as immediately necessary for | | the preservation of the public peace, health and safety; now, | | therefore, |
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| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1482, sub-§1, śC, as amended by PL 2001, c. 671, §32, | | is further amended to read: |
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| | | C. For the privilege of operating a motor vehicle, | | including a commercial motor vehicle as defined in Title 29- | | A, section 101, subsection 17, paragraph A and special | | mobile equipment as defined in Title 29-A, section 101, | | subsection 70, 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) | equal to 24 mills on each dollar of the maker's list | | purchase price 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. |
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| | | (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. |
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| | | (2) Vehicles registered under the International Registration | | Plan are subject to an excise tax |
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