KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Maine

LD1505 • 2025

An Act to Phase out the Sales and Use Tax

An Act to Phase out the Sales and Use Tax

Taxes
Active

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

Sponsor
Representative Shelley Rudnicki
Last action
2025-06-09
Official status
Reports Read On motion by Senator GROHOSKI of Hancock the Majority Ought Not to Pass Report ACCEPTED in concurrence. PREVAILED Roll Call Ordered Roll Call Number 418 Yeas 19 - Nays 15 - Excused 1 - Absent 0 Placed in 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 Phase out the Sales and Use Tax

An Act to Phase out the Sales and Use Tax Sponsor: Representative Shelley Rudnicki Reference committee: Taxation Latest committee action: Reported Out; ONTP/OTP-AM

What This Bill Does

  • An Act to Phase out the Sales and Use Tax Sponsor: Representative Shelley Rudnicki Reference committee: Taxation Latest committee action: Reported Out; ONTP/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.

Filed

Plain English: Page 1 - 132LR0465(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR0465(02) COMMITTEE AMENDMENT 1 L.D.
  • 1505 2 Date: (Filing No.
  • H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
  • 5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.

Bill History

  1. 2025-06-09 House

    Reports READ . On motion of Representative CLOUTIER of Lewiston, the Majority Ought Not to Pass Report was ACCEPTED . ROLL CALL NO. 378 (Yeas 99 - Nays 46 - Absent 4 - Excused 2) Sent for concurrence. ORDERED SENT FORTHWITH.

  2. 2025-06-09 Senate

    Reports Read On motion by Senator GROHOSKI of Hancock the Majority Ought Not to Pass Report ACCEPTED in concurrence. PREVAILED Roll Call Ordered Roll Call Number 418 Yeas 19 - Nays 15 - Excused 1 - Absent 0 Placed in Legislative Files (DEAD)

  3. 2025-06-06 Committee

    Reported Out; ONTP/OTP-AM

  4. 2025-05-07 Committee

    Work Session Held

  5. 2025-05-07 Committee

    Voted; Divided Report

  6. 2025-04-08 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Phase out the Sales and Use Tax
Sponsor:
Representative Shelley Rudnicki
Reference committee:
Taxation
Latest committee action:
Reported Out; ONTP/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. 1505
H.P. 989 House of Representatives, April 8, 2025
An Act to Phase out the Sales and Use Tax
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative RUDNICKI of Fairfield.
Cosponsored by Representatives: CAMPBELL of Orrington, QUINT of Hodgdon,
SWALLOW of Houlton, WHITE of Ellsworth.

Page 1 - 132LR0465(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1811, sub-§3 is enacted to read:
33. Phase-out of sales tax; publication and update of rates. Notwithstanding any
4 provision of law to the contrary, beginning January 1, 2026, and every 2 years thereafter,
5 each rate of tax imposed pursuant to subsection 1 for each category of tangible personal
6 property, products transferred electronically and taxable service is decreased by 1/2
7 percentage point until the rate of tax imposed for that category of tangible personal
8 property, products transferred electronically or taxable service is 0%. The assessor,
9 beginning December 1, 2025, and every 2 years thereafter, shall publish on the bureau's
10 publicly accessible website the rate of tax to be imposed on each category of tangible
11 personal property, products transferred electronically and taxable service taxed pursuant to
12 subsection 1 that is in effect the January 1st following the publication. The assessor,
13 concurrent with that publication, shall submit a bill to the joint standing committee of the
14 Legislature having jurisdiction over taxation matters indicating the reduced rates pursuant
15 to this subsection and any other changes necessitated by the reduction or elimination of the
16 tax imposed pursuant to this section. The joint standing committee shall report out a bill
17 making the necessary statutory changes.
18SUMMARY
19 This bill phases out the tax imposed on the sale of tangible personal property, products
20 transferred electronically and taxable services by reducing the tax rate by 1/2 of a
21 percentage point every 2 years, beginning January 1, 2026, until the rate is 0% for each
22 category of tangible personal property, products transferred electronically or taxable
23 service subject to sales tax. Since use taxes are based on the sales tax rate, use tax rates
24 will also be decreased a commensurate amount.
25 The bill also requires the State Tax Assessor, the month before a decrease is scheduled
26 to take effect, to publish on the bureau's publicly accessible website the new rates and to
27 submit a bill to the joint standing committee of the Legislature having jurisdiction over
28 taxation matters making the statutory changes necessitated by the decreased rates.
19
20
21
22
23
24