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Bill > LD1515


ME LD1515

ME LD1515
An Act to Exempt Wheelchair Adapted Motor Vehicles from the Sales and Use Tax


summary

Introduced
04/08/2025
In Committee
04/08/2025
Crossed Over
06/09/2025
Passed
06/09/2025
Dead

Introduced Session

Potential new amendment
132nd Legislature

Bill Summary

This bill exempts from the sales and use tax sales of automobiles adapted for the use of occupants in wheelchairs or intended to be so adapted within 6 months of purchase.

AI Summary

This bill creates a new sales and use tax exemption specifically for wheelchair adapted vehicles beginning January 1, 2026. The exemption applies to automobiles that are either already modified to accommodate wheelchairs or are intended to be modified within six months of purchase. The bill defines "adapted to accommodate a wheelchair" as vehicles equipped with either altered controls or a mechanical lifting device designed to help wheelchair users. This means that individuals who use wheelchairs or are purchasing vehicles to be adapted for wheelchair use will not have to pay sales tax on these vehicles, which could help reduce the financial burden of obtaining accessible transportation. The exemption is designed to support mobility and independence for people with disabilities by making wheelchair-accessible vehicles more affordable.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800. (on 06/25/2025)

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