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Maine Excise Tax Legislative History
Updated through the 130th Legislature

Introduction

Maine established a motor vehicle excise tax in 1929. Current motor vehicle excise tax provisions can be found in 36 MRS §1482. This legislative history traces back only those provisions related to motor vehicles and excludes legislation related to aircraft and house trailer excise taxes. Exemptions and other provisions related to the vehicle excise tax can be found in other statutes. Please contact a Law Librarian if you need help finding additional statutes.




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Year LD Amendments Session Law Legislative Record
Debate & Remarks		 Other Documents & News Clips Full LD
History
1929 HD 101

An Act to Provide Equitable and Uniform Taxation for Motor Vehicles

OTP-ND:
HD 787		 N/A PL 1929, c. 305 No debate.N/A N/A
1931 LD 381

An Act Relating to the Excise Tax on Motor Vehicles

OTP-ND:
LD 947
 N/A  PL 1931, c. 215 No debate.N/A N/A
1931 LD 571

An Act Exempting Charitable Organizations from Excise Tax

OTP-ND:
LD 851
 N/A PL 1931, c. 103 No debate.N/A N/A
1931 LD 610

An Act Reducing the Excise Tax on Motor Vehicles

OTP-ND:
LD 1025		 N/A PL 1931, c. 223 No debate.N/A N/A
1931 LD 621

An Act to Correct Typographical and Clerical Errors in the Revision

OTP-ND:
LD 1026		 Enacted with amendment:

Senate "A"		 PL 1931, c. 225, §1 No debate.N/A N/A
1933 LD 299

An Act Relating to Taxation of Motor Vehicles		 N/A PL 1933, c. 176 No debate.N/A N/A
1933 LD 509

An Act Relating to Taxation of Motor Vehicles		 N/A PL 1933, c. 232 No debate.N/A N/A
1935 LD 132

An Act Relating to Credit for Excise Tax Paid		 N/A PL 1935, c. 14 No debate.N/A N/A
1943 LD 194

AN Act Relating to Credit for Excise Tax Paid		 Enacted with amendment:

House "A"		 PL 1943, c. 39 No debate.N/A N/A
1943 LD 385

An Act Relating to Taxation of Motor Vehicles

OTP-ND:
LD 813		 N/A PL 1943, c. 231 No debate.N/A N/A
1945 LD 478

An Act Relating to Registration of Motor Vehicles

OTP-ND:
LD 1121		 N/A PL 1945, c. 342 No debate.N/A N/A
1946 LD 1216

An Act to Correct Error and Inconsistencies in the 1944 Revision and the Session Laws of 1945		 Enacted with amendment:

CA "A" (LD 1241)		 PL 1945, c.378 Senate, July 9, 1946
p. 19

Senate, July 18, 1946
p. 42-43		N/A N/A
1947 LD 10

An Act Relating to Excise Tax on Motor Vehicles		 Enacted with amendment:

CA "A"		 PL 1947, c. 356 House, April 29, 1947
p. 1346

House, May 6, 1947
p. 1668-1671		N/A N/A
1947 LD 283

An Act Relating to Registration of Motor Vehicles		 N/A PL 1947, c. 360 Senate, March 27, 1947
p. 591-602

House, April 8, 1947
p. 794-800

House, April 9, 1947
p. 834-843

Senate, May 7, 1947
p. 1704		N/A N/A
1947 LD 821

An Act Relating to the Excise Tax on Motor Vehicles		 N/A PL 1947, c. 115 No debate.N/A N/A
1949 LD 66

An Act Relating to Registration and Excise Taxes of Volunteer Fire Departments		 Enacted with amendment:

#47		 PL 1949, c. 77 No debate.N/A N/A
1949 LD 336

An Act Relating to Motor Vehicle Excise Tax for Amputee Veterans		 Enacted with amendment:

#41		 PL 1949, c. 87 Senate, February 9, 1949
p. 235-236

House, February 24, 1949
p. 431

House, February 25, 1949
p. 452-453



N/A N/A
1949 LD 433

An Act to Clarify Certain Provisions in the Motor Vehicle Law

ONTP-ND:
LD 1012		 N/A PL 1949, c. 104 No debate.N/A N/A
1951 SP 500

An Act to Correct Errors and Inconsistencies in the 1944 Revision and the Session Laws of 1945, 1947 and 1949		 N/A PL 1951, c. 266, §16 No debate.N/A N/A
1953 LD 83

An Act Relating to Certain Tax Exemptions for Amputee Veterans		 Enacted with amendments:

#30
#31
#590		 PL 1953, c. 385 No debate.N/A N/A
1959 LD 802

An Act to Clarify the Excise Tax on Aircraft, House Trailers and Motor Vehicles

OTP-ND:
LD 1345		 Enacted with amendment:

#355		 PL 1959, c. 308 House, April 30, 1959
p. 1288-1289

House, May 11, 1959
p. 1580		N/A N/A
1960 LD 1435

An Act to Correct Errors and Inconsistencies in the Public Laws		 Enacted with amendment:

CA "A"		 PL 1959, c. 378, §§64, 65 Senate, January 26, 1960
p. 72

Senate, January 28, 1960
p. 152

House, January 28, 1960
p. 168-171		N/A N/A
1963 LD 1269

AN Act Relating to the Taxation of House Trailers

OTP-ND:
LD 1550		 N/A PL 1963, c. 304 No debate.N/A N/A
1969 LD 149

An Act Relating to Motor Vehicle Excise Tax Credits		 N/A PL 1969, c. 17 No debate.N/A N/A
1969 LD 1079

An Act Relating to Excise Tax on Motor Vehicles		 N/A PL 1969, c. 493 House, May 27, 1969
p. 2586-2590

Senate, June 3, 1969
p. 2893

Senate, June 4, 1969
p. 3033-3035

Senate, June 30, 1969
p. 4520		N/A N/A
1971 LD 1647

An Act Relating to Excise Tax on Motor Vehicles		 Enacted with amendment:

H-315		 PL 1971, c. 396 No debate.N/A N/A
1973 LD 883

An Act Including Surviving Spouse of Owner under Certain Motor Vehicle Laws		 Enacted with amendment:

H-153		 PL 1973, c. 211 No debate.N/A N/A
1973 LD 1890

An Act Changing the Dates for Registration of Automobiles

OTP-ND:
LD 2023		 N/A PL 1973, c. 588, §§7-13 House, June 13, 1973
p. 4199-4205		N/A N/A
1976 LD 2147

An Act Providing for Administrative Corrections in Tax Laws

OTP-ND:
LD 2349		 Enacted with amendments:

H-1252
H-1268		 PL 1975, c. 765, §18 House, April 12, 1976
p. 1083-1088

Senate, April 12, 1976
p. 1101		N/A N/A
1977 LD 1510

An Act to Amend or Repeal Certain Laws Relating to Local and County Government		 Enacted with amendments:

H-645
H-709
H-728
H-866
S-309		  PL 1977, c. 479, §19 Senate, June 22, 1977
p. 1929-1930
N/A N/A
1979 LD 943

An Act to Amend the Excise Tax on Certain Pickup Trucks		 N/A PL 1979, c. 136 No debate.N/A N/A
1980 LD 1314

An Act Providing for Administrative Modifications to Property Tax Laws Administered by the Bureau of Taxation

OTP-ND:
LD 1970		 Enacted with amendment:

H-865		 PL 1979, c. 666, §§34-36 No debate.N/A N/A
1981 LD 599

An Act Relating to the Excise Tax Transfer Fee and Excise Tax Maximum		 N/A PL 1981, c. 107 No debate.N/A Yes
1986 LD 2019

An Act to Implement the International Registration Plan to Apportion Fees for Certain Commercial Vehicles 		Enacted with amendment:

S-485		 PL 1985, c. 735 House, April 12, 1986
p. H-1308		N/A Yes
1987 LD 272

AN ACT to Amend the Implementation of the International Registration Plan under the Motor Vehicle Laws

OTP-ND:
LD 1108		 N/A PL 1987, c. 79, §§5, 6 No debate. Committee File:  Please contact a Reference Librarian. Yes
1992 LD 2401

An Act Concerning Technical Changes to the Tax Laws		 Enacted with amendments:

H-1184
H-1283
H-1291
 PL 1991, c. 846 No debate. Committee File:  Please contact a Reference Librarian. Yes
1993 LD 1409

An Act to Amend Certain Motor Vehicle Laws 		Enacted with amendment:

H-506 		PL 1993, c. 297, §B-6 No debate. Committee File:  Please contact a Reference Librarian.

Report:  Report of the Task Force to Study the Safe Mobility of Maine's Aging Population, Pt. I (Jan. 1995)

Report:  Report of the Task Force to Study the Safe Mobility of Maine's Aging Population, Pt. II (Jan. 1995)		 Yes
1995 LD 653

An Act to Amend the Excise Tax Charged on Commercial Vehicles		 Enacted with amendment:

H-539		 PL 1995, c. 440 No debate. Committee File:  Please contact a Reference Librarian. Yes
1996 LD 1639

An Act to Amend Certain Motor Vehicle Laws Including Those Affecting the University of Maine System Plate and the Certificate of Lien 		Enacted with amendments:

H-847
H-852
H-854
H-895		 PL 1995, c. 645, §B-23 House, March 27, 1996
p. H-1864-H-1868		 Committee File:  Please contact a Reference Librarian.

Report:  Task Force on Production and Issuance of License Plates, Report, license plate design and production (1997?)		 Yes
1997 LD 275

An Act to Allow Property Tax Credit to Lessees of Motor Vehicles 		Enacted with amendment:

H-242		 PL 1997, c. 175 No debate. Committee File:  Please contact a Reference Librarian. Yes
1997 LD 1011

An Act to Ensure the Accurate Collection of Excise Tax on New Motor Vehicles 		Enacted with amendment:

S-140		 PL 1997, c. 200 No debate. Committee File:  Please contact a Reference Librarian. Yes
2001 LD 944

An Act to Provide Equity in the Payment of Excise Tax on Leased Special Mobile Equipment 		Enacted with amendment:

H-305		 PL 2001, c. 238 No debate. Committee File:  Please contact a Reference Librarian. Yes
2002 LD 1844

An Act to Amend the Motor Vehicle Laws 		Enacted with amendments:

H-941
S-524		 PL 2001, c. 671 House, March 26, 2002
p. H-1970

Senate, April 1, 2002
p. S-1837

House, April 3, 2002
p. H-2092-H-2093

House, April 4, 2002
p. H-2120-H-2121		 Committee File:  Please contact a Reference Librarian. Yes
2007 LD 227

An Act To Allow the Reimbursement of Motor Vehicle Excise Taxes in Certain Cases 		Enacted with amendment:

H-76		 PL 2007, c. 83 No debate. Committee File:  Please contact a Reference Librarian. Yes
2008 LD 2154

An Act Concerning Technical Changes to the Tax Laws 		Enacted with amendments:

S-508
S-550		 PL 2007, c. 627, §33 Senate, April 4, 2008
p. S-1813-S-1814		 Committee File:  Please contact a Reference Librarian. Yes
2011 LD 1468

An Act Concerning Technical Changes to the Tax Laws		 Enacted with amendment:

H-336		 PL 2011, c. 240 No debate. Committee File:  Please contact a Reference Librarian. Yes
2012 LD 1699

An Act To Create Excise Tax Equity and Consistency for Buses		 Enacted with amendment:

H-724		 PL 2011, c. 646 No debate. Committee File:  Please contact a Reference Librarian. Yes
2013 LD 1379

An Act Regarding the Valuation of Certain Vehicles		 Enacted with amendment:

S-215		 PL 2013, c. 263 No debate. Committee File:  Please contact a Reference Librarian. Yes
2015 LD 444

An Act To Allow a Motor Vehicle Excise Tax Credit for a Vehicle No Longer in Use		 N/A PL 2015, c. 87 No debate. Committee File:  Please contact a Reference Librarian. Yes
2017 LD 1616

An Act To Correct Errors and Inconsistencies in the Laws of Maine		 Enacted with amendment:

H-556		 PL 2017, c. 288, §A-44 No debate. Committee File:  Please contact a Reference Librarian. Yes
2019 LD 1798

An Act To Amend the Maine Tax Laws		 Enacted with amendments:

H-596
H-598		 PL 2019, c. 401, §§A-15, A-16, A-19 House, June 14, 2019
p. H-985-H-986		 Court Opinion:  South Dakota v. Wayfair, Inc., 585 U.S. 298, 138 S. Ct. 2080 (2018)

Committee File:  Please contact a Reference Librarian.		 Yes