APPROVED CHAPTER
JULY 9, 2021 446
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
_____
H.P. 1084 - L.D. 1468
An Act To Support All-terrain Vehicle Trail Improvement
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 23 MRSA §4210-B, sub-§7-A, as amended by PL 2017, c. 375, Pt. E, §1,
is further amended to read:
7-A. Sales tax revenue. Beginning July 1, 2012 and every July 1st thereafter, except
as provided in Title 36, section 1820, the State Controller shall transfer to the Multimodal
Transportation Fund an amount, as certified by the State Tax Assessor, that is equivalent
to 100% of the revenue from the tax imposed on the value of rental of a pickup truck or
van with a gross weight of less than 26,000 pounds rented from a person primarily engaged
in the business of renting automobiles and the value of rental for a period of less than one
year of an automobile pursuant to Title 36, section 1811 for the first 6 months of the prior
fiscal year after the reduction for the transfer to the Local Government Fund as described
by Title 30‑A, section 5681, subsection 5. Beginning on October 1, 2012 and every
October 1st thereafter, except as provided in Title 36, section 1820, the State Controller
shall transfer to the Multimodal Transportation Fund an amount, as certified by the State
Tax Assessor, that is equivalent to 100% of the revenue from the tax imposed on the value
of rental of a pickup truck or van with a gross weight of less than 26,000 pounds rented
from a person primarily engaged in the business of renting automobiles and the value of
rental for a period of less than one year of an automobile pursuant to Title 36, section 1811
for the last 6 months of the prior fiscal year after the reduction for the transfer to the Local
Government Fund as described by Title 30‑A, section 5681, subsection 5. The tax amount
must be based on actual sales for that fiscal year and may not consider any accruals that
may be required by law.
Sec. 2. 36 MRSA §1820 is enacted to read:
§1820. Tax on rental of all-terrain vehicles
By the 20th day of each month beginning January 1, 2022, the assessor shall notify the
State Controller and the Treasurer of State of the amount of revenue attributable to the tax
collected under this Part on the rental of all-terrain vehicles as defined in Title 12, section
13001, subsection 3. When notified by the assessor, the State Controller shall transfer 90%
of that amount to the ATV Recreational Management Fund established in Title 12, section
Page 1 - 130LR0205(03)
1893, subsection 2 and 10% to the Multimodal Transportation Fund established in Title 23,
section 4210-B.
Sec. 3. Appropriations and allocations. The following appropriations and
allocations are made.
AGRICULTURE, CONSERVATION AND FORESTRY, DEPARTMENT OF
Off-Road Recreational Vehicles Program Z224
Initiative: Provides allocation for additional revenue from an all-terrain vehicle short-term
rental tax.
OTHER SPECIAL REVENUE FUNDS 2021-22 2022-23
All Other $3,600 $45,000
__________ __________
OTHER SPECIAL REVENUE FUNDS TOTAL $3,600 $45,000
Page 2 - 130LR0205(03)


Statutes affected:
Bill Text ACTPUB , Chapter 446: 23.4210