PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney.
An Act To Limit the Vehicle Excise Tax Exemption Provided to Benevolent and Charitable Institutions and To Repeal the Exemption Provided to Literary and Scientific Institutions
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1483, sub-§7, as amended by PL 2009, c. 434, §20, is further amended to read:
 
7. Benevolent and charitable institutions.   Vehicles owned and used solely for their own purposes by benevolent and charitable institutions that are incorporated by this State and entitled to exemption from property tax under section 652, subsection 1. To be exempt under this subsection, a vehicle must be used solely for the institution's purposes and primarily for transporting or delivering tangible goods to persons who have been determined to be eligible to receive charitable services from the institution;
Sec. 2. 36 MRSA §1483, sub-§8, as amended by PL 2009, c. 434, §20, is repealed.
 
SUMMARY
This bill amends the law that allows certain exemptions from the vehicle excise tax. It modifies the exemption for benevolent and charitable institutions by limiting it to only those vehicles owned by such an institution that are used solely for the institution's purposes and primarily for transporting or delivering goods to persons who have been determined to be eligible to receive charitable services from the institution. It repeals the exemption for literary and scientific institutions.