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LD1419 • 2025

An Act to Provide a Sales Tax Exemption for Housing Constructed Off-site Similar to That for On-site Construction

An Act to Provide a Sales Tax Exemption for Housing Constructed Off-site Similar to That for On-site Construction

Housing Taxes
Active

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

Sponsor
Senator Richard Bennett
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 Provide a Sales Tax Exemption for Housing Constructed Off-site Similar to That for On-site Construction

An Act to Provide a Sales Tax Exemption for Housing Constructed Off-site Similar to That for On-site Construction Sponsor: Senator Richard Bennett Reference committee: Taxation Latest committee action: Reported Out; OTP-AM

What This Bill Does

  • An Act to Provide a Sales Tax Exemption for Housing Constructed Off-site Similar to That for On-site Construction Sponsor: Senator Richard Bennett 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 - 132LR1063(03) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR1063(03) COMMITTEE AMENDMENT 1 L.D.
  • 1419 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 8SECOND REGULAR 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. 2026-02-12 House

    This being an emergency measure, a two-thirds vote of all the members elected to the House was necessary. PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  3. 2026-01-20 Committee

    Reported Out; OTP-AM

  4. 2026-01-07 Committee

    Work Session Reconsidered

  5. 2026-01-07 Committee

    Voted; OTP-AM

  6. 2025-10-17 Committee

    Work Session Reconsidered

  7. 2025-10-17 Committee

    Voted; OTP

  8. 2025-06-17 Committee

    Carry Over Approved

  9. 2025-04-30 Committee

    Work Session Held

  10. 2025-04-30 Committee

    Voted; OTP-AM

  11. 2025-04-01 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Provide a Sales Tax Exemption for Housing Constructed Off-site Similar to That for On-site Construction
Sponsor:
Senator Richard Bennett
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. 1419
S.P. 575 In Senate, April 1, 2025
An Act to Provide a Sales Tax Exemption for Housing Constructed
Off-site Similar to That for On-site Construction
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator BENNETT of Oxford.
Cosponsored by Speaker FECTEAU of Biddeford and
Senators: BICKFORD of Androscoggin, BRADSTREET of Kennebec, CURRY of Waldo,
PIERCE of Cumberland, Representatives: BLIER of Buxton, GERE of Kennebunkport,
GOLEK of Harpswell.

Page 1 - 132LR1063(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1760, sub-§40, ¶B, as amended by PL 2005, c. 618, §3, is
3 further amended to read:
4 B. New manufactured housing to the extent of all costs, other than materials, included
5 in the sale price, but the exemption may not exceed 50% 75% of the sale price.
6Sec. 2. Application. This Act applies to sales of manufactured housing occurring on
7 or after January 1, 2026.
8SUMMARY
9 Current law provides a sales tax exemption for sales of new manufactured housing for
10 all costs, excluding materials, included in the sale price, but only to a maximum of 50% of
11 the sale price. This bill changes that exemption to 75% of the sale price to reflect the
12 exemption for housing built on the site of its location.
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