Section 250-165-H - EXEMPT VEHICLES The following types of vehicles are exempt from fuel tax reporting in Maine, but may be subject to tax reporting in other jurisdictions. The operation of exempt vehicles subjects the licensee to all applicable recordkeeping requirements.
a. motor vehicles owned and operated by government agenciesb. motor vehicles being legally operated on dealer, wrecker or transporter plates. Wreckers with commercial plates are not exempt.d. authorized emergency vehicles registered in another jurisdiction and responding to a declared emergencye. gasoline-powered vehiclesf. trailers and semitrailersg. motor vehicles registered as farm vehicles, subject to partial inspections, and limited to a radius of 20 miles.29- 250 C.M.R. ch. 165, § H