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LD1211 • 2025

An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment

An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment

Housing Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Senator Bradlee Farrin
Last action
2026-04-29
Official status
Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment

An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment Sponsor: Senator Bradlee Farrin Reference committee: Taxation Latest committee action: Reported Out; OTP-AM/OTP-AM

What This Bill Does

  • An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment Sponsor: Senator Bradlee Farrin Reference committee: Taxation Latest committee action: Reported Out; OTP-AM/OTP-AM

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted by House & Senate

Plain English: Page 1 - 132LR1359(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR1359(02) COMMITTEE AMENDMENT 1 L.D.
  • 1211 2 Date: (Filing No.
  • S- ) 3TAXATION 4 Reproduced and distributed under the direction of the Secretary of the Senate.
  • 5STATE OF MAINE 6SENATE 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to S.P.
Filed

Plain English: Page 1 - 132LR1359(03) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR1359(03) COMMITTEE AMENDMENT 1 L.D.
  • 1211 2 Date: (Filing No.
  • S- ) 3TAXATION 4 Reproduced and distributed under the direction of the Secretary of the Senate.
  • 5STATE OF MAINE 6SENATE 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to S.P.

Bill History

  1. 2026-04-29 Senate

    Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)

  2. 2025-06-18 House

    PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  3. 2025-06-17 Committee

    Reported Out; OTP-AM/OTP-AM

  4. 2025-04-24 Committee

    Work Session Held

  5. 2025-04-24 Committee

    Voted; Divided Report

  6. 2025-04-17 Committee

    Work Session Held; TABLED

  7. 2025-03-20 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment
Sponsor:
Senator Bradlee Farrin
Reference committee:
Taxation
Latest committee action:
Reported Out; OTP-AM/OTP-AM

Current Bill Text

Read the full stored bill text 
Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 1211
S.P. 500 In Senate, March 20, 2025
An Act Regarding Certain Definitions in the Sales and Use Tax
Laws Affecting Rental Equipment and Automobiles Used in
Transporting Goods
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator FARRIN of Somerset.
Cosponsored by Senator: BICKFORD of Androscoggin, Representatives: PERKINS of Dover-
Foxcroft, RUDNICKI of Fairfield.

Page 1 - 132LR1359(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1752, sub-§1-B, as amended by PL 2011, c. 644, §9 and
3 affected by §33, is further amended to read:
41-B. Automobile. "Automobile" means a self-propelled 4-wheel motor vehicle
5 designed primarily to carry passengers and not designed to run on tracks. "Automobile"
6 includes a pickup truck or van with a gross vehicle weight rating of 10,000 pounds or less
7 that is not used primarily to transport goods or freight.
8Sec. 2. 36 MRSA §1752, sub-§5-D, ¶C, as enacted by PL 2023, c. 643, Pt. H, §2
9 and affected by §29 and enacted by c. 673, §2 and affected by §28, is amended to read:
10 C. Providing tangible personal property along with a person to operate that property,
11 for a fixed or indeterminate period of time, when that person is necessary for the
12 tangible personal property to perform as designed and the person does more than
13 maintain, inspect or set up the tangible personal property; or
14Sec. 3. 36 MRSA §1752, sub-§5-D, ¶D, as enacted by PL 2023, c. 643, Pt. H, §2
15 and affected by §29 and enacted by c. 673, §2 and affected by §28, is amended to read:
16 D. The lease or rental of property that is subject to the provisions of the service
17 provider tax imposed pursuant to chapter 358. ; or
18Sec. 4. 36 MRSA §1752, sub-§5-D, ¶E is enacted to read:
19 E. The lease or rental of tangible personal property that is used only at the primary
20 business location of the lessor.
21SUMMARY
22 This bill changes the definition of "automobile" in the sales and use tax laws to provide
23 that a pickup truck or van with a gross vehicle weight rating of 10,000 pounds or less is
24 included only if it is not used primarily to transport goods or freight.
25 The bill also changes the definition of "lease or rental" to provide that it does not
26 include a lease or rental of tangible personal property that is used only at the primary
27 business location of the lessor.
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