An Act To Exempt Wheelchair Adapted Vehicles From The Sales And Use Tax

LD 1515 exempts from Maine's sales and use tax the purchase of vehicles specifically adapted to accommodate wheelchair users or vehicles for which the owner will make such adaptations within six months of purchase. It directly affects individuals who need or plan to modify vehicles to use wheelchairs while operating them. The law requires vehicles to have altered controls or a mechanical lifting device designed for wheelchair access. This tax exemption takes effect January 1, 2026, providing financial relief for eligible vehicle purchases.