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Bill > LD291
ME LD291
ME LD291An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax
summary
Introduced
01/30/2025
01/30/2025
In Committee
01/30/2025
01/30/2025
Crossed Over
Passed
Dead
06/16/2025
06/16/2025
Introduced Session
132nd Legislature
Bill Summary
Under current law, the rental of living quarters in tourist camps and trailer camps is subject to a sales tax of 9%. This bill removes living quarters in tourist camps and trailer camps from inclusion under the 9% sales tax rate, which will result in the rental of living quarters in trailer camps and tourist camps being subject to the general sales tax rate, which is currently 5.5%.
AI Summary
This bill changes the sales tax rate for rental of living quarters in tourist and trailer camps. Currently, these rentals are subject to a 9% sales tax. The bill removes tourist and trailer camp living quarters from this specific 9% tax category, which means such rentals will instead be taxed at the general sales tax rate of 5.5%. Specifically, the bill amends a section of Maine tax law (36 MRSA §1811) to modify the language around tax rates for living quarters, eliminating the specific 9% rate for tourist and trailer camps. The change will take effect on January 1, 2026, giving businesses and tax authorities time to adjust to the new tax rate. This modification is likely intended to provide tax relief for campground and trailer park operators and potentially make camping and temporary lodging more affordable for tourists and travelers by reducing the tax burden.
Committee Categories
Budget and Finance
Sponsors (8)
Jennifer Poirier (R)*,
David Boyer (R),
Amanda Collamore (R),
Billy Bob Faulkingham (R),
Irene Gifford (R),
Randall Greenwood (R),
Josh Morris (R),
Joseph Underwood (R),
Last Action
Placed in Legislative Files (DEAD) (on 06/16/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.maine.gov/legis/bills/display_ps.asp?LD=291&snum=132 |
| BillText | https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0191&item=1&snum=132 |
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