An Act To Exempt From The Gasoline Tax Act Ethanol-Free Gasoline Used By Vehicles Off-Road

LD 1781 exempts ethanol-free gasoline from Maine's gasoline tax when purchased for use in vehicles that operate exclusively off-road. This directly affects off-road vehicle operators, such as those using agricultural equipment, construction machinery, or recreational vehicles that run on ethanol-free fuel. The bill amends the Gasoline Tax Act to add this exemption category and requires the State Tax Assessor to establish documentation rules for claiming it. This change simplifies tax compliance for eligible off-road fuel users without altering existing tax rates or revenue.