Maine Code § 36-1481

Definitions
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The following words and phrases as used in section 551 and this chapter shall have the following
meanings:
1. Mobile home. "Mobile home" means:
A. A structure, transportable in one or more sections, which is 8 body feet or more in width and is
32 body feet or more in length, and which is built on a permanent chassis and designed to be used
as a dwelling with or without a permanent foundation when connected to the required utilities, and
includes the plumbing, heating, air-conditioning and electrical systems contained therein.
A mobile home remains a mobile home for purposes of this Title even though it may be used for
the advertising, sales, display or promotion of merchandise or services, or for any other commercial
purposes except the transportation of property. [PL 1975, c. 252, §15 (RPR).]
B. [PL 2019, c. 401, Pt. A, §13 (RP); PL 2019, c. 401, Pt. A, §19 (AFF).]
[PL 2019, c. 401, Pt. A, §13 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]
1-A. Camper trailer. "Camper trailer" shall mean:
A. A trailer or semitrailer primarily designed and constructed to provide temporary living quarters
for recreational, camping, travel or other use. [PL 2019, c. 401, Pt. A, §14 (AMD); PL 2019, c.
401, Pt. A, §19 (AFF).]
B. A manufactured or homemade tent trailer, so called, which consists of a platform, shelf or box,
with means of permanently or temporarily attaching a tent, used to provide temporary living
quarters for recreational, camping, travel or other use. [PL 1975, c. 252, §16 (RPR).]
[PL 2019, c. 401, Pt. A, §14 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]
2. Maker's list price. "Maker's list price" in the case of vehicles manufactured in the United States
means the retail price at the point of manufacture, less the federal manufacturer's tax. "Maker's list
price" in the case of vehicles manufactured outside the United States means the retail price at the nearest
port of entry. In either case, "maker's list price" includes the manufacturer's suggested retail price of all
accessories and equipment which are a part of the vehicle at the time the excise tax is paid.
[PL 1981, c. 230 (AMD).]
3. Motor vehicle. "Motor vehicle" means any self-propelled vehicle not operated exclusively on
tracks, including motorcycles, but not including aircraft. "Motor vehicle" does not include any vehicle
prohibited by law from operating on the public highways. "Motor vehicle" does not include any
snowmobile as defined in Title 12, section 13001. "Motor vehicle" does not include water well drilling
equipment attached to a self-propelled vehicle and used for business purposes by a person licensed
under Title 32, chapter 69-C.
[PL 2019, c. 430, §1 (AMD).]
4. Stock race car. "Stock race car" means a one-time factory produced vehicle equipped with roll
bars or bracing welded or attached to the frame in a permanent manner and special safety belts, firewalls
and having a certain amount of the body removed.
5. Vehicle. "Vehicle" means a motor vehicle, mobile home, camper trailer, heavier-than-air
aircraft or lighter-than-air aircraft. "Vehicle" does not include any snowmobiles as defined in Title 12,
section 13001.
[PL 2003, c. 414, Pt. B, §53 (AMD); PL 2003, c. 614, §9 (AFF).]
6. Automobile. "Automobile" means a motor vehicle, including a motorized home but not
including a stock race car, designed for the conveyance of passengers with a seating capacity of not
more than 14 persons.
[PL 1973, c. 588, §6 (NEW).]
7. Purchase price. "Purchase price" means the actual price paid, including any trade-in value
applied to the cost of purchasing the vehicle.

[PL 1995, c. 440, §3 (NEW); PL 1995, c. 440, §5 (AFF).]
8. Bus. "Bus" has the same meaning as in Title 29-A, section 101, subsection 11.
[PL 2011, c. 646, §2 (NEW).]

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