Maine Municipal Tax Collectors' & Treasurers' Association
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The following questions arose during the 2008 Basic Excise Tax Class. Instructor Gilberte Mayo provides the questions and answers:

Can a customer use the excise tax credit from one vehicle to two vehicles at the same time?  The answer is yes and this is how it would be calculated.

Maine Revenue Services says this:  Using the example from my other email:  “If a customer has a Ford Expedition and paid $600 in excise and then trades that in on two Ford Focuses, the customer can take the $600 credit and apply that credit towards both excise tax amounts due on the Ford Focuses at the same time.  So if the Ford Focus excise tax was $300 each, then the $600 credit could be used and the customer would only owe the $3.00 excise tax transfer fee.  If the Ford Focus excise tax calculated to be $350 each, then you still would only allow $300 on each vehicle and have the customer pay the difference on both.  Or the customer could use $350 credit on one Focus and then use the balance of $250.00 on the second Focus and pay the difference on that second Ford Focus.  The customer would still have to pay the $3.00 transfer fee on both vehicles.

Are domestic partners synonymous with spouses when it comes to re-registration or excise tax credit? 

The answer from Maine Revenue Service is “no”.  The law would have to be changed to allow domestic partners the same definition as a spouse.