MaineProposed amendment would exempt wheelchair vehicle sales from sales and use tax
The proposed replacement would exempt some wheelchair adapted vehicle sales from sales and use tax starting January 1, 2026, for buyers with an unexpired disability plate or placard.
What it does
The proposed amendment would exempt sales of some vehicles adapted for wheelchair use from sales and use tax. Buyers would need an unexpired disability plate or placard, and planned changes must be completed within six months.
Argument forEligible buyers could pay less tax on a vehicle adapted for wheelchair use, including one they plan to modify within six months.
Argument againstPeople without an unexpired disability plate or placard could not use the proposed tax exemption, even if their vehicle is adapted for wheelchair use.
More detail
The proposed amendment would exempt sales of certain wheelchair adapted motor vehicles from sales and use tax. The vehicles must have changed controls or a mechanical lifting device designed to accommodate a wheelchair actively occupied while the vehicle is operated. The purchaser must have an unexpired disability registration plate or placard. For a vehicle not yet adapted, the owner must attest that the changes are needed and will be completed within six months of purchase. The exemption would start January 1, 2026.
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Where it stands
- Introduced
- Passed 1st Chamber
- Became Law
- Died
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 29Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD)Died
- 2025
- Jun 25CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.
- Jun 10On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence
- Jun 10Sent for concurrence. ORDERED SENT FORTHWITH.
- Jun 10PASSED TO BE ENACTED.Became Law
- Jun 9Ordered sent down forthwith.
- Jun 9Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-526), in concurrence.Minor
- Jun 9Committee Amendment "A" (H-526) READ and ADOPTED, in concurrence.Minor
- Jun 9READ ONCE.Minor
- Jun 9Report READ and ACCEPTED, in concurrence.
- Jun 9Sent for concurrence. ORDERED SENT FORTHWITH.
- Jun 9The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-526).Minor
- Jun 9Under suspension of the rules CONSENT CALENDAR - SECOND DAY.
- Jun 9CONSENT CALENDAR - FIRST DAY
- Jun 5Reported Out - OTP-AM
- May 7Voted - OTP-AM
- May 7Work Session Held
- Apr 8The Bill was REFERRED to the Committee on TAXATION in concurrenceMinor
- Apr 8Sent for concurrence. ORDERED SENT FORTHWITH.
- Apr 8The Bill was REFERRED to the Committee on TAXATION.Minor
- Apr 8Committee on Taxation suggested and ordered printed.Introduced
Taxes & BudgetTransportationDisability Rights