Code of Maine Rules
29 - DEPARTMENT OF THE SECRETARY OF STATE
250 - BUREAU OF MOTOR VEHICLES
Bureau of Motor Vehicles
Chapter 165 - THE ADMINISTRATION OF THE INTERNATIONAL FUEL TAX AGREEMENT AND THE INTRASTATE FUEL TAX PROGRAM
Section 250-165-H - EXEMPT VEHICLES
Current through 2024-38, September 18, 2024
The following types of vehicles are exempt from fuel tax reporting in Maine, but may be subject to tax reporting in other jurisdictions. The operation of exempt vehicles subjects the licensee to all applicable recordkeeping requirements.
a. motor vehicles owned and operated by government agencies
b. motor vehicles being legally operated on dealer, wrecker or transporter plates. Wreckers with commercial plates are not exempt.
c. recreational vehicles
d. authorized emergency vehicles registered in another jurisdiction and responding to a declared emergency
e. gasoline-powered vehicles
f. trailers and semitrailers
g. motor vehicles registered as farm vehicles, subject to partial inspections, and limited to a radius of 20 miles.