MTCMA Excise Tax Manual

			Maine Municipal Tax Collectors' & Treasurers' Association
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Excise Tax Manual 2009
The Maine Municipal Tax Collectors' & Treasurers' Association is pleased to offer an updated version of its Excise Tax Manual. After nearly 15-years since the previous manual was produced, this updated version is available in electronic format, as well as the paper version. You can order a CD of the manual from Maine Municipal Association, as well as a printed version in a binder. Feel free to download the entire manual (in pdf format) from this page, or consult/download individual chapters and forms here as well.
Updates in Section I (Introduction) are now included in the on-line version as of 6/8/09 Note that the individual chapter page numbers are different than the entire manual, as only Chapter 1 was updated in 2009.
View Entire Manual (pdf format) Entire Manual in Word (11 megabytes, long download time, not recommended for dial up)
Chapter 1 - Introduction History of Excise Tax In Maine Uniform basis for Excise Tax Maine Statutes Relating to Excise Tax
Chapter 2 - Identifying the Vehicle Sales Tax Certificate Title Application Monroney Label The Vehicle Identification Number (VIN) Resources for Price Determination Optional Equipment	Edmunds Red Book N.A.D.A. Price, Books and Forms Branham Auto Reference Book Kelley Blue Book Hap Jones (Motorcycles) Green Guide (Farm tractors) Bureau of Taxation Excise Tax Bulletin
Chapter 3 - Applying the Mil Rate Minimum Excise Tax Charge Half Rates What's The Best Deal For the Taxpayer Transfers & Credits Re-Registrations	Cost per month excel sheet Half Rate Table Excise Tax Calculator
Chapter 4 - Place of Payment
Chapter 5 - Tax Exempt Vehicles
Chapter 6 - From Start to Finish New Cars Used Car (from previous manual)
Chapter 7 - Trucks (Light Duty)
Chapter 8 - Trucks - Medium & Heavy Duty	Medium & Heavy Duty Truck Worksheet
Chapter 9 - Heavy Equipment
Chapter 10 - Watercraft	Watercraft Tax Tables (from State Statute) Watercraft Excise Table - Complete
Chapter 11 - Aircraft Excise Tax
Appendix Application for Excise Tax Reimbursement VIN - Year of Manufacture Table Property Tax Bulletin 13 (Go direct to State Website) Property Tax Bulletin 6 (Go direct to State Website) Property Tax Bulletin 9 (Go direct to State Website)

Credits & Acknowledgement

This manual is produced by the 2005/06 Executive Board of the Maine Municipal Tax Collectors' & Treasurers' Association. We gratefully acknowledge the efforts of the past authors of the MMTCTA Excise Tax manual. That manual was transcribed into modern computer language with assistance from the Lamoine Town Office, and it was from that basis that this edition was developed.

The 2005/06 Board members include:

Vice President Gayle Doyon ( Biddeford )

2nd VP/Secretary/Treasurer Pamela Griffith ( Hudson )

Linda Cyr (Madawaska)

Carlo Puiia (Rumford)

Paul Labrecque ( Lewiston )

Loretta Powers (Newry)

Vera Parent ( Peru )

Teresa Shaw (Readfield)

Past President Gilberte Mayo ( Lincoln )

Past President Audrey Goucher ( Wayne )

Special thanks goes to Paul LaBrecque for his input, and to Gilberte Mayo for teaching the course on Excise tax for many years and supplying a great deal of written information for this manual. A final thanks to Joan Kiszely of Maine Municipal Association for all that she does to keep our board organized and focused.

It is the intent that this manual be consulted on the MMTCTA website ( www.mmtcta.org ), as it will be more cost effective to keep it up to date in that venue. Printed copies will be available through the Maine Municipal Association.

Stu Marckoon, President & Principle Author

MMTCTA Excise Tax Manual