Exempts wheelchair adapted motor vehicles from sales and use tax in Maine.

This bill amends the Maine Revised Statutes to exempt from sales and use tax vehicles adapted to accommodate a wheelchair. This applies to vehicles equipped with altered controls or a mechanical lifting device designed for wheelchair use, or those for which the owner attests modifications will be completed within months of purchase. The exemption takes effect from January 1, 2026.

Exempts wheelchair adapted motor vehicles from sales and use tax in Maine.

This bill amends the Maine Revised Statutes to exempt from sales and use tax vehicles adapted to accommodate a wheelchair. This applies to vehicles equipped with altered controls or a mechanical lifting device designed for wheelchair use, or those for which the owner attests modifications will be completed within months of purchase. The exemption takes effect from January 1, 2026.