Maine Revised Statutes Title 12 Sec. 13003 – Payment of sales or use tax prerequisite to registration
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1. Registration of watercraft. Except in the case of a renewal of registration by the same owner, an application for the registration of a watercraft may not be granted when the sale or use of that watercraft may be subject to tax under Title 36, chapters 211 to 225, unless one of the following conditions has been satisfied:
A. The applicant has submitted a dealer’s certificate in a form prescribed by the State Tax Assessor, showing either that the sales tax due in respect to the watercraft in question has been collected by the dealer or that the sale of the watercraft is exempt from or otherwise not subject to tax under Title 36, chapters 211 to 225; [PL 2003, c. 614, §9 (AFF); PL 2003, c. 695, Pt. B, §9 (AMD); PL 2003, c. 695, Pt. C, §1 (AFF).]
B. The applicant has properly executed and signed a use tax certificate in the form and manner prescribed by the State Tax Assessor and paid the amount of tax shown therein to be due; or [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).]
C. The applicant has properly executed and signed a use tax certificate in the form and manner prescribed by the State Tax Assessor showing that the sale or use of the watercraft in question is exempt from or otherwise not subject to tax under Title 36, chapters 211 to 225. [PL 2003, c. 695, Pt. B, §9 (AMD); PL 2003, c. 695, Pt. C, §1 (AFF).]
[PL 2003, c. 614, §9 (AFF); PL 2003, c. 695, Pt. B, §9 (AMD); PL 2003, c. 695, Pt. C, §1 (AFF).]
Terms Used In Maine Revised Statutes Title 12 Sec. 13003
- ATV: includes , but is not limited to, a multitrack, multiwheel or low-pressure tire vehicle; a motorcycle or related 2-wheel, 3-wheel or belt-driven vehicle; an amphibious machine; or other means of transportation deriving motive power from a source other than muscle or wind. See Maine Revised Statutes Title 12 Sec. 13001
- Commissioner: means the Commissioner of Inland Fisheries and Wildlife. See Maine Revised Statutes Title 12 Sec. 10001
- Owner: means :
A. See Maine Revised Statutes Title 12 Sec. 13001Snowmobile: means a vehicle propelled by mechanical power that is primarily designed to travel over ice or snow and is supported in part by skis, belts or cleats. See Maine Revised Statutes Title 12 Sec. 13001 Use: means , with respect to watercraft, operate, navigate or employ. See Maine Revised Statutes Title 12 Sec. 13001 Watercraft: means any type of vessel, boat, canoe or craft capable of being used as a means of transportation on water, other than a seaplane, including motors, electronic and mechanical equipment and other machinery, whether permanently or temporarily attached, that are customarily used in the operations of the watercraft. See Maine Revised Statutes Title 12 Sec. 13001
2. Registration of snowmobile or ATV. Prior to registering a snowmobile or ATV, an agent of the commissioner shall collect sales or use tax due. Sales or use tax is due unless:
A. [PL 2015, c. 300, Pt. A, §3 (RP).]
B. The registration is a renewal registration by the same owner; [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).]
C. The applicant possesses a dealer’s certificate showing that the sales tax was collected by the dealer. The State Tax Assessor shall prescribe the form of a dealer’s certificate; or [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).]
D. The snowmobile or ATV is otherwise exempt from sales or use tax under Title 36, section 1760. [PL 2003, c. 614, §9 (AFF); PL 2003, c. 695, Pt. B, §9 (AMD); PL 2003, c. 695, Pt. C, §1 (AFF).]
[PL 2015, c. 300, Pt. A, §3 (AMD).]
SECTION HISTORY
PL 2003, c. 414, §A2 (NEW). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2003, c. 695, §B9 (AMD). PL 2003, c. 695, §C1 (AFF). PL 2013, c. 86, §1 (AMD). PL 2013, c. 86, §5 (AFF). PL 2015, c. 300, Pt. A, §3 (AMD).