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Bill > LD1419
ME LD1419
ME LD1419An Act to Provide a Sales Tax Exemption for Housing Constructed Off-site Similar to That for On-site Construction
summary
Introduced
04/01/2025
04/01/2025
In Committee
04/01/2025
04/01/2025
Crossed Over
Passed
Dead
Introduced Session
132nd Legislature
Bill Summary
Current law provides a sales tax exemption for sales of new manufactured housing for all costs, excluding materials, included in the sale price, but only to a maximum of 50% of the sale price. This bill changes that exemption to 75% of the sale price to reflect the exemption for housing built on the site of its location.
AI Summary
This bill modifies the existing sales tax exemption for new manufactured housing in Maine by increasing the maximum exemption from 50% to 75% of the sale price. Manufactured housing, which refers to homes built off-site in a factory and then transported to their final location, currently receives a sales tax exemption for all costs excluding materials, but was previously limited to exempting only half of the sale price. The new legislation raises this exemption to match the tax treatment of housing constructed directly on its final site, effectively providing more financial relief for purchasers of manufactured homes. The bill specifies that this expanded tax exemption will apply to sales of manufactured housing occurring on or after January 1, 2026, giving businesses and consumers clear guidance on when the new tax rate will take effect.
Committee Categories
Budget and Finance
Sponsors (9)
Rick Bennett (I)*,
Bruce Bickford (R),
Mark Blier (R),
Richard Bradstreet (R),
Chip Curry (D),
Ryan Fecteau (D),
Traci Gere (D),
Cheryl Golek (D),
Teresa Pierce (D),
Last Action
CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800. (on 06/25/2025)
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=1419&snum=132 |
| BillText | https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0575&item=1&snum=132 |
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