This study was conducted by the Margaret Chase Smith Center for Public Policy (MCSC) of the University of Maine at the request of the Maine Legislature’s Commission to Study Equity in the Distribution of Gas Tax Revenues Attributable to Snowmobiles, All-Terrain Vehicles and Watercraft. The Commission was created by the Legislature with a charge to collect and analyze information to determine an equitable distribution of gas tax revenues used in the enforcement and enhancement of programs supporting off-road vehicle use in Maine. The Commission concluded that snowmobiling, boating and ATV use has increased significantly over recent years and now constitutes an important part of the economies of many regions of the State. The Commission concluded that more information about the amount of gasoline consumed by boats, snowmobiles and ATVs should be collected before any action was proposed concerning the equitable distribution of gasoline tax revenues.
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