Title 36: TAXATION

Part 2: PROPERTY TAXES

Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1482. Excise tax

1.  Annual excise tax.  An annual excise tax is imposed with respect to each registration year in the following cases.  

A. For the privilege of operating an aircraft within the State, each heavier-than-air aircraft or lighter-than-air aircraft operated in this State that is owned or controlled by a resident of this State is subject to an excise tax computed as follows: 9 mills on each dollar of the maker's average equipped price for the first or current year of model; 7 mills for the 2nd year; 5 mills for the 3rd year; 4 mills for the 4th year; and 3 mills for the 5th and succeeding years. The minimum tax is $10. Nonresidents of this State who operate aircraft within this State for compensation or hire must pay 1/12 of the tax amount computed as required in this paragraph for each calendar month or fraction thereof that the aircraft remains in the State.   [PL 2011, c. 610, Pt. A, §7 (AMD).]

A-1. [PL 1991, c. 846, §14 (RP).]

B. For the privilege of operating a mobile home upon the public ways, each mobile home to be so operated is subject to such excise tax as follows: A sum equal to 25 mills on each dollar of the maker's list price for the first or current year of model, 20 mills for the 2nd year, 16 mills for the 3rd year and 12 mills for the 4th year and succeeding years. The minimum tax is $15.   [PL 2011, c. 240, §10 (AMD).]

C. For the privilege of operating a motor vehicle on the public ways, each motor vehicle, other than a stock race car, to be so operated is subject to excise tax as follows, except as specified in subparagraph (3), (4) or (5): a sum equal to 24 mills on each dollar of the maker's list price for the first or current year of model, 17 1/2 mills for the 2nd year, 13 1/2 mills for the 3rd year, 10 mills for the 4th year, 6 1/2 mills for the 5th year and 4 mills for the 6th and succeeding years. The minimum tax is $5 for a motor vehicle other than a bicycle with motor attached and $2.50 for a bicycle with motor attached. The excise tax on a stock race car is $5.  

(1) On new registrations of automobiles, trucks and truck tractors, the excise tax payment must be made prior to registration and is for a one-year period from the date of registration.  

(2) Vehicles registered under the International Registration Plan are subject to an excise tax determined on a monthly proration basis if their registration period is less than 12 months.  

(3) For commercial vehicles manufactured in model year 1996 and after, the amount of excise tax due for trucks or truck tractors registered for more than 26,000 pounds and for Class A special mobile equipment, as defined in Title 29‑A, section 101, subsection 70, is based on the purchase price in the original year of title rather than on the list price. Verification of purchase price for the application of excise tax is determined by the initial bill of sale or the state sales tax document provided at point of purchase. The initial bill of sale is that issued by the dealer to the initial purchaser of a new vehicle.  

(4) For buses manufactured in model year 2006 and after, the amount of excise tax due is based on the purchase price in the original year of title rather than on the list price. Verification of purchase price for the application of excise tax is determined by the initial bill of sale or the state sales tax document provided at point of purchase. The initial bill of sale is that issued by the dealer to the initial purchaser of a new vehicle.  

(5) For trucks or truck tractors registered for more than 26,000 pounds that have been reconstructed using a prepackaged kit that may include a frame, front axle or body but does not include a power train or engine and for which a new certificate of title is required to be issued, the amount of excise tax due is based on the maker's list price of the prepackaged kit.  

For motor vehicles being registered pursuant to Title 29‑A, section 405, subsection 1, paragraph C, the excise tax must be prorated for the number of months in the registration.   [PL 2025, c. 523, §1 (AMD); PL 2025, c. 757, Pt. G, §1 (AFF).]

C-1. For the privilege of operating a camper trailer on the public ways, each camper trailer is subject to an annual excise tax as specified in this paragraph.  

(1) The excise tax is based on the overall length of the camper trailer as follows:  

(a) For a camper trailer less than 13 feet in length, $6;  

(b) For a camper trailer at least 13 feet but less than 14 feet in length, $7;  

(c) For a camper trailer at least 14 feet but less than 15 feet in length, $8;  

(d) For a camper trailer at least 15 feet but less than 16 feet in length, $9;  

(e) For a camper trailer at least 16 feet but less than 17 feet in length, $11;  

(f) For a camper trailer at least 17 feet but less than 18 feet in length, $13;  

(g) For a camper trailer at least 18 feet but less than 19 feet in length, $16;  

(h) For a camper trailer at least 19 feet but less than 20 feet in length, $19;  

(i) For a camper trailer at least 20 feet but less than 21 feet in length, $22;  

(j) For a camper trailer at least 21 feet but less than 22 feet in length, $26;  

(k) For a camper trailer at least 22 feet but less than 23 feet in length, $30;  

(l) For a camper trailer at least 23 feet but less than 24 feet in length, $51;  

(m) For a camper trailer at least 24 feet but less than 25 feet in length, $56;  

(n) For a camper trailer at least 25 feet but less than 26 feet in length, $61;  

(o) For a camper trailer at least 26 feet but less than 27 feet in length, $68;  

(p) For a camper trailer at least 27 feet but less than 28 feet in length, $75;  

(q) For a camper trailer at least 28 feet but less than 29 feet in length, $82;  

(r) For a camper trailer at least 29 feet but less than 30 feet in length, $89;  

(s) For a camper trailer at least 30 feet but less than 31 feet in length, $96;  

(t) For a camper trailer at least 31 feet but less than 32 feet in length, $103;  

(u) For a camper trailer at least 32 feet but less than 33 feet in length, $110;  

(v) For a camper trailer at least 33 feet but less than 34 feet in length, $117;  

(w) For a camper trailer at least 34 feet but less than 35 feet in length, $125;  

(x) For a camper trailer at least 35 feet but less than 36 feet in length, $133;  

(y) For a camper trailer at least 36 feet but less than 37 feet in length, $141;  

(z) For a camper trailer at least 37 feet but less than 38 feet in length, $149;  

(aa) For a camper trailer at least 38 feet but less than 39 feet in length, $158;  

(bb) For a camper trailer at least 39 feet but less than 40 feet in length, $167;  

(cc) For a camper trailer at least 40 feet but less than 41 feet in length, $177;  

(dd) For a camper trailer at least 41 feet but less than 42 feet in length, $187;  

(ee) For a camper trailer at least 42 feet but less than 43 feet in length, $198;  

(ff) For a camper trailer at least 43 feet but less than 44 feet in length, $210;  

(gg) For a camper trailer at least 44 feet but less than 45 feet in length, $223;  

(hh) For a camper trailer at least 45 feet but less than 46 feet in length, $237;  

(ii) For a camper trailer at least 46 feet but less than 47 feet in length, $252;  

(jj) For a camper trailer at least 47 feet but less than 48 feet in length, $268;  

(kk) For a camper trailer at least 48 feet but less than 49 feet in length, $284;  

(ll) For a camper trailer at least 49 feet but less than 50 feet in length, $301;  

(mm) For a camper trailer at least 50 feet but less than 51 feet in length, $318;  

(nn) For a camper trailer at least 51 feet but less than 52 feet in length, $335;  

(oo) For a camper trailer at least 52 feet but less than 53 feet in length, $352; and  

(pp) For a camper trailer at least 53 feet in length, $18 for each additional foot of length, rounded up to the next full foot, in addition to the amount specified in division (oo).  

(2) On a new registration of a camper trailer, the excise tax payment must be made prior to registration and is for a one-year period from the date of registration.  

(3) Notwithstanding any provision of this section to the contrary, an excise tax on a camper trailer may not be assessed by value or age of the camper trailer.  

(4) Annually, beginning in 2026, by September 15th, the assessor shall multiply the cost-of-living adjustment for taxable years beginning in the succeeding calendar year by the amounts in subparagraph (1). For purposes of this subparagraph, "cost-of-living adjustment" means the Chained Consumer Price Index, as defined in section 5402, subsection 1, for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2025. The result must be rounded to the nearest integer. If the cost-of-living adjustment for any calendar year would be less than the cost-of-living adjustment for the preceding calendar year, the cost-of-living adjustment is the same as for the preceding calendar year.   [PL 2025, c. 523, §2 (NEW); PL 2025, c. 757, Pt. G, §1 (AFF).]

D. [PL 2001, c. 671, §33 (RP).]

[PL 2025, c. 523, §§1, 2 (AMD); PL 2025, c. 757, Pt. G, §1 (AFF).]

2.  Tax 1/2 during certain periods.  The excise tax is 1/2 of the amount provided in subsection 1 during the following periods:  

A. On a farm truck , as defined in Title 29‑A, section 505, subsection 1, with 2 or 3 axles that is used primarily for transportation of agricultural produce grown by the owner on the owner's farm during the last 6 months of a registration year; and   [PL 2011, c. 240, §11 (AMD).]

B. On all property subject to excise tax under subsection 1 during the last 4 months of a registration year.   [PL 2011, c. 240, §11 (AMD).]

[PL 2011, c. 240, §11 (AMD).]

3.  Tax paid for previous registration year.  If an excise tax was paid in accordance with this section for the previous registration year by the same person on the same vehicle, the excise tax for the new registration year must be assessed as if the vehicle was in its next year of model.  

[PL 2019, c. 401, Pt. A, §15 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]

4.  Maker's list price.  The maker's list price of a vehicle to be used must be obtained from sources approved by the State Tax Assessor, except for a truck or truck tractor described under subsection 1, paragraph C, subparagraph (5). When the maker's list price of a vehicle is not readily obtainable the State Tax Assessor shall prescribe the maker's list price to be used or the manner in which the maker's list price is determined.  

A. At the time of payment of the excise tax prior to a new registration for a new passenger vehicle purchased from a motor vehicle dealer licensed in any state for the sale of new passenger vehicles, the owner shall submit the manufacturer's suggested retail price sticker, or a copy of the sticker, to the excise tax collector. In the case of rental and fleet vehicles, other documentation may be provided at the discretion of the municipal excise tax collector.  

This paragraph applies only to those vehicles for which a manufacturer's suggested retail price sticker is required by the Federal Government.   [PL 1997, c. 200, §1 (NEW).]

[PL 2013, c. 263, §2 (AMD).]

5.  Credits.  An owner or lessee who has paid the excise tax in accordance with this section or the property tax for a vehicle is entitled to a credit up to the maximum amount of the tax previously paid in that registration year for any one vehicle toward the tax for any number of vehicles, regardless of the number of transfers that may be required of the owner or lessee in that registration year. The credit is available only if the vehicle's ownership is transferred, the vehicle is totally lost by fire, theft or accident, the vehicle is totally junked or abandoned, the use of the vehicle is totally discontinued or, in the case of a leased vehicle, the registration is transferred.  

A. The credit must be given in any place in which the excise tax is payable.   [PL 1997, c. 175, §1 (AMD).]

B. For each transfer made in the same registration year, the owner shall pay $3 to the place in which the excise tax is payable.   [PL 2011, c. 240, §13 (AMD).]

C. During the last 4 months of the registration year, the credit may not exceed 1/2 of the maximum amount of the tax previously paid in that registration year for any one vehicle.   [PL 2011, c. 240, §13 (AMD).]

D. If the credit available under this subsection exceeds the amount transferred to another vehicle, a municipality may choose, but is not required to refund the excess amount. If a municipality chooses to refund excess amounts it must do so in all instances where there is an excess amount.   [PL 2007, c. 83, §1 (RPR).]

E. For the purposes of this subsection, "owner" includes the surviving spouse of the owner.   [PL 2011, c. 240, §13 (AMD).]

F. [PL 1987, c. 79, §§6, 7 (RP).]

G. For the purposes of this subsection, "totally discontinued" means that the owner has permanently discontinued all use of the vehicle except for selling, transferring ownership of, junking or abandoning that vehicle. The owner of the vehicle must provide a signed statement attesting that use of the vehicle from which the credit is being transferred is totally discontinued. If the owner who has totally discontinued use of a vehicle later seeks to register that vehicle, no excise tax credits may be applied with respect to the registration of that vehicle or any subsequent transfer of that vehicle's registration.   [PL 2015, c. 87, §1 (NEW).]

[PL 2019, c. 401, Pt. A, §16 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]

6.  Payment of tax.  Payment of excise tax before property taxes are committed.  

A. Where the person seeking to pay the excise tax owned the vehicle other than an automobile, truck or truck tractor on or before April 1st, the excise tax must be paid before property taxes for the year in question are committed to the collector, otherwise the owner is subject to a personal property tax.   [PL 2017, c. 288, Pt. A, §44 (AMD).]

B. Where the person seeking to pay the excise tax acquired the vehicle other than an automobile, truck or truck tractor after April 1st, or, being a nonresident, brought the vehicle other than an automobile, truck or truck tractor into this State after April 1st, the excise tax may be paid at any time.   [PL 1979, c. 666, §39 (AMD).]

C. Where a property tax is paid and later registration of the vehicle is desired, the property tax paid shall be allowed as a credit on the excise tax.   [PL 1971, c. 396 (AMD).]

D. Where an excise tax is paid on a mobile home and said mobile home is later in the same year assessed as real estate, the excise tax paid shall be allowed as a credit on the real estate tax.   [PL 1975, c. 623, §56-A (RPR).]

E. [PL 2011, c. 240, §14 (RP).]

[PL 2017, c. 288, Pt. A, §44 (AMD).]

7.  Special mobile equipment; local option.  A municipality may by ordinance refund a portion of the excise tax paid on leased special mobile equipment, as defined by Title 29‑A, section 101, subsection 70, if the person who paid the excise tax provides evidence that the registration has been voluntarily surrendered and cancelled under Title 29‑A, section 410. The amount of the refund must be the percentage of the excise tax paid that is equal to the percentage represented by the number of full months remaining in the year of the cancelled registration.  

[PL 2001, c. 238, §1 (NEW).]

SECTION HISTORY

PL 1965, c. 18, §5 (AMD). PL 1965, c. 378 (AMD). PL 1969, c. 17 (AMD). PL 1969, c. 493 (AMD). PL 1971, c. 396 (AMD). PL 1973, c. 211, §4 (AMD). PL 1973, c. 588, §§7-13 (AMD). PL 1975, c. 252, §17 (AMD). PL 1975, c. 623, §56A (AMD). PL 1975, c. 765, §18 (AMD). PL 1977, c. 324, §2 (AMD). PL 1977, c. 479, §19 (AMD). PL 1977, c. 678, §49 (AMD). PL 1979, c. 80, §7 (AMD). PL 1979, c. 136 (AMD). PL 1979, c. 666, §§34-40 (AMD). PL 1981, c. 107, §§1,2 (AMD). PL 1985, c. 735, §§5-7 (AMD). PL 1987, c. 79, §§5-7 (AMD). PL 1991, c. 846, §§14-16 (AMD). PL 1993, c. 297, §B6 (AMD). PL 1993, c. 297, §B7 (AFF). PL 1995, c. 440, §4 (AMD). PL 1995, c. 440, §5 (AFF). PL 1995, c. 645, §B23 (AMD). PL 1995, c. 645, §B24 (AFF). PL 1997, c. 175, §1 (AMD). PL 1997, c. 200, §1 (AMD). PL 2001, c. 238, §1 (AMD). PL 2001, c. 671, §§32,33 (AMD). PL 2007, c. 83, §1 (AMD). PL 2007, c. 627, §31 (AMD). PL 2011, c. 240, §§10-14 (AMD). PL 2011, c. 610, Pt. A, §7 (AMD). PL 2011, c. 646, §3 (AMD). PL 2013, c. 263, §§1, 2 (AMD). PL 2015, c. 87, §1 (AMD). PL 2017, c. 288, Pt. A, §44 (AMD). PL 2019, c. 401, Pt. A, §§15, 16 (AMD). PL 2019, c. 401, Pt. A, §19 (AFF). PL 2025, c. 523, §§1, 2 (AMD). PL 2025, c. 523, §3 (AFF). PL 2025, c. 757, Pt. G, §1 (AFF).