Maine LD 689: An Act To Support Maine’s Tourism Marketing Promotion Program by Eliminating the Sales Tax Exemption for Casual Rentals for Fewer Than 15 Days a Year

LD 689 (subjects: SALES AND USE TAX , MEALS AND LODGING )

Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=689&PID=1456&snum=127


Sponsors | Actions | Bill Text | Patterns of Support


Sponsors

Principal Sponsor: Sen. Kimberley Rosen of Hancock: (R – District 8) — e-mail | Facebook

2 Cosponsors:

Actions

Chamber

Action
3/3/2015 Senate Committee on TAXATION
suggested and ordered printed
On motion by Senator McCormick of Kennebec REFERRED to the Committee on TAXATION
Ordered sent down forthwith for concurrence.
3/3/2015 House Bill REFERRED to the Committee on TAXATION.
In concurrence. ORDERED SENT FORTHWITH.
5/29/2015 Senate Reports READ
On motion by Senator McCORMICK of Kennebec the Majority Ought Not To Pass Report ACCEPTED
Ordered sent down forthwith for concurrence.
6/1/2015 House Reports READ.
On motion of Representative GOODE of Bangor, the Majority Ought Not to Pass Report was ACCEPTED.
In concurrence. ORDERED SENT FORTHWITH.
Placed in the Legislative Files. (DEAD)

Bill Text

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An Act To Support Maine’s Tourism Marketing Promotion Program by Eliminating the Sales Tax Exemption for Casual Rentals for Fewer Than 15 Days a Year

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA 1764, as amended by PL 2013, c. 331, Pt. C, 9, is further amended to read:

1764. Tax against certain casual sales

The tax imposed by this Part must be levied upon all casual rentals of living quarters in a hotel, rooming house, tourist camp or trailer camp and upon all casual sales involving the sale of trailers, truck campers, motor vehicles, special mobile equipment, watercraft or aircraft unless the property is sold for resale at retail sale or to a corporation, partnership, limited liability company or limited liability partnership when the seller is the owner of 50% or more of the common stock of the corporation or of the ownership interests in the partnership, limited liability company or limited liability partnership. This section does not apply to the rental of living quarters rented for a total of fewer than 15 days in the calendar year, except that a person who owns and offers for rental more than one property in the State during the calendar year is liable for collecting sales tax with respect to the rental of each unit regardless of the number of days for which it is rented. For purposes of this section, “special mobile equipment” does not include farm tractors and lumber harvesting vehicles or loaders.

summary

This bill eliminates the exemption from sales tax currently allowed on the rental of living quarters for fewer than 15 days a year.

Patterns of Support

Pattern of Cosponsorship by Region:

Pattern of Cosponsorship by Gender:

Pattern of Cosponsorship by Party:

Pattern of Cosponsorship by Campaign Finance Classification:

Note: Maine Clean Elections Act (MCEA) Qualified candidates only accept a small dollar value of initial contributions early in their campaigns, pledge not to accept further campaign contributions from private sources, and receive public funding for their campaigns. MCEA Non-Qualified candidates choose not to obtain public funding and instead are free to accept campaign contributions from individuals, party committees, political action committees and business sources.


This information about LD 689 was last updated on 2016-05-12.
The Open Maine Politics website is in a beta release and results should not be taken as definitive. Please visit the official website of the Maine State Legislature for entirely verifiable information.

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