Maine Revised Statutes Title 36 Sec. 4832 – Fee imposed
Current as of: 2023 | Check for updates
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1. Imposition. A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid batteries purchased new in this State by the user or purchased outside the State by the user unless the fee imposed by this section has been paid.
[PL 2003, c. 390, §23 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 4832
- Lead-acid battery: means a device designed and used for the storage of electrical energy through chemical reactions involving lead and acids. See Maine Revised Statutes Title 36 Sec. 4831
- Motorized vehicle: means any self-propelled vehicle, including motorcycles, construction and farm vehicles and other off-road vehicles, not operating exclusively on tracks. See Maine Revised Statutes Title 36 Sec. 4831
- Tire: means the device made of rubber or any similar substance which is intended to be attached to a motorized vehicle or trailer and is designed to support the load of the motorized vehicle or trailer. See Maine Revised Statutes Title 36 Sec. 4831
- Trailer: means any vehicle without motive power that is designed to be drawn by a motorized vehicle. See Maine Revised Statutes Title 36 Sec. 4831
1-A. Repeal.
[PL 2003, c. 390, §24 (RP).]
2. Exemption. Transactions that, under the laws of this State, are not subject to taxation in accordance with Part 3 are exempt from the fee imposed by subsection 1. Sales of any items that occur as part of a sale of a trailer, a mobile home or any motorized vehicle are exempt from the fee imposed by subsection 1.
[PL 1991, c. 546, §31 (AMD).]
SECTION HISTORY
PL 1989, c. 585, §B (NEW). PL 1989, c. 927, §5 (AMD). PL 1991, c. 546, §31 (AMD). PL 1995, c. 368, §NN2 (AMD). PL 2003, c. 390, §§23,24 (AMD).