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LD1313 • 2025

An Act to Promote Equity in the Forest Products Industry by Allowing Commercial Wood Haulers to Be Eligible for Certain Sales Tax Exemptions and Refunds

An Act to Promote Equity in the Forest Products Industry by Allowing Commercial Wood Haulers to Be Eligible for Certain Sales Tax Exemptions and Refunds

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 to Promote Equity in the Forest Products Industry by Allowing Commercial Wood Haulers to Be Eligible for Certain Sales Tax Exemptions and Refunds

An Act to Promote Equity in the Forest Products Industry by Allowing Commercial Wood Haulers to Be Eligible for Certain Sales Tax Exemptions and Refunds Sponsor: Senator Bradlee Farrin Reference committee: Taxation Latest committee action: Reported Out; OTP-AM

What This Bill Does

  • An Act to Promote Equity in the Forest Products Industry by Allowing Commercial Wood Haulers to Be Eligible for Certain Sales Tax Exemptions and Refunds Sponsor: Senator Bradlee Farrin Reference committee: Taxation Latest committee action: Reported Out; 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 - 132LR0085(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR0085(02) COMMITTEE AMENDMENT 1 L.D.
  • 1313 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. 2025-06-16 House

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

  3. 2025-06-16 Committee

    Reported Out; OTP-AM

  4. 2025-04-22 Committee

    Work Session Held

  5. 2025-04-22 Committee

    Voted; OTP-AM

  6. 2025-03-27 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Promote Equity in the Forest Products Industry by Allowing Commercial Wood Haulers to Be Eligible for Certain Sales Tax Exemptions and Refunds
Sponsor:
Senator Bradlee Farrin
Reference committee:
Taxation
Latest committee action:
Reported Out; OTP-AM

Current Bill Text

Read the full stored bill text 
Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1313
S.P. 543 In Senate, March 27, 2025
An Act to Promote Equity in the Forest Products Industry by
Allowing Commercial Wood Haulers to Be Eligible for Certain Sales
Tax Exemptions and Refunds
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 Speaker FECTEAU of Biddeford and
Senators: BERNARD of Aroostook, BICKFORD of Androscoggin, President DAUGHTRY of
Cumberland, LIBBY of Cumberland, TIPPING of Penobscot, Representatives: QUINT of
Hodgdon, RUDNICKI of Fairfield, SWALLOW of Houlton.

Page 1 - 132LR0085(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §2013, sub-§1, ¶B-1, as enacted by PL 2011, c. 657, Pt. N, §2
3 and affected by §3, is amended to read:
4 B-1. "Commercial wood harvesting" means the commercial severance and , yarding
5 and hauling of trees for sale or for processing into logs, pulpwood, bolt wood, wood
6 chips, stud wood, poles, pilings, biomass or fuel wood or other products commonly
7 known as forest products.
8Sec. 2. 36 MRSA §2013, sub-§1, ¶C, as amended by PL 2019, c. 7, §2, is further
9 amended by amending subparagraph (4) to read:
10 (4) New or used machinery and equipment for use directly and primarily in
11 commercial wood harvesting, including, but not limited to, chain saws, skidders,
12 delimbers, forwarders, slashers, feller bunchers and , wood chippers , semitrailers
13 as defined in Title 29-A, section 101, subsection 66, trailers as defined in Title
14 29-A, section 101, subsection 86, trucks as defined in Title 29-A, section 101,
15 subsection 88, truck tractors as defined in Title 29-A, section 101, subsection 90,
16 pickup trucks as defined in Title 29-A, section 101, subsection 55 and commercial
17 motor vehicles as defined in Title 29-A, section 101, subsection 17.
18Sec. 3. 36 MRSA §2013, sub-§1, ¶C, as amended by PL 2019, c. 7, §2, is further
19 amended by amending the first blocked paragraph to read:
20 "Depreciable Except as provided in subparagraph (4), "depreciable machinery and
21 equipment" does not include a motor vehicle as defined in section 1752, subsection 7
22 or a trailer as defined in section 1752, subsection 19‑A.
23Sec. 4. Application. This Act applies to sales occurring on or after January 1, 2026.
24SUMMARY
25 This bill provides that commercial wood haulers are eligible for the refund of sales tax
26 or exemption from sales tax on the purchase or lease of depreciable machinery and
27 equipment for use in commercial wood harvesting.
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