LD 192

132nd MAINE LEGISLATURE
  FIRST REGULAR SESSION-2025
Legislative Document  No. 192
H.P. 125  House of Representatives, January 14, 2025
  An Act to Exempt from State Sales Tax Utility Vehicles Purchased
  for Use in Commercial Fishing, Agricultural Production,
  Aquacultural Production and Wood Harvesting
   Reference to the Committee on Taxation suggested and ordered printed.
  ROBERT B. HUNT
  Clerk
Presented by Representative FAULKINGHAM of Winter Harbor.
Cosponsored by Representatives: COOPER of Windham, CRAY of Palmyra, GUERRETTE of
Caribou, HALL of Wilton, JACKSON of Oxford.
  Printed on recycled paper
1 Be it enacted by the People of the State of Maine as follows:
2     Sec. 1. 36 MRSA §2013, sub-§1, ¶C, as amended by PL 2019, c. 7, §2, is further
3 amended by amending the first blocked paragraph to read:
4     "Depreciable machinery and equipment" does not include a motor vehicle as defined
5     in section 1752, subsection 7 or a trailer as defined in section 1752, subsection 19‑A,
6     except that, beginning January 1, 2026, "depreciable machinery and equipment"
7     includes a utility vehicle.
8     Sec. 2. 36 MRSA §2013, sub-§1, ¶D is enacted to read:
9     D. "Utility vehicle" means a self-propelled vehicle that is designed with a bed,
10     principally for the purpose of transporting material or cargo in connection with
11     construction, agriculture, forestry, grounds maintenance, lawn and garden
12     maintenance, materials handling or similar activities, and that has an attainable speed
13     in one mile on a paved, level surface of 20 to 50 miles per hour.
14     Sec. 3. Effective date. This Act takes effect January 1, 2026.
15SUMMARY
16     This bill provides that utility vehicles, as defined in the bill, are eligible for the refund
17 of sales tax on depreciable machinery and equipment used in commercial agricultural
18 production, commercial fishing, commercial aquacultural production and commercial
19 wood harvesting.
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