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LD256 • 2025

An Act to Establish a Sales Tax Holiday for Purchases of Certain School Supplies for the Month of August

An Act to Establish a Sales Tax Holiday for Purchases of Certain School Supplies for the Month of August

Education Taxes
Active

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

Sponsor
Senator Joseph Martin
Last action
2025-03-20
Official status
Pursuant to Joint Rule 310.3 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 Establish a Sales Tax Holiday for Purchases of Certain School Supplies for the Month of August

An Act to Establish a Sales Tax Holiday for Purchases of Certain School Supplies for the Month of August Sponsor: Senator Joseph Martin Reference committee: Taxation Latest committee action: Reported Out; ONTP

What This Bill Does

  • An Act to Establish a Sales Tax Holiday for Purchases of Certain School Supplies for the Month of August Sponsor: Senator Joseph Martin Reference committee: Taxation Latest committee action: Reported Out; ONTP

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.

Bill History

  1. 2025-03-20 Senate

    Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)

  2. 2025-03-19 Committee

    Reported Out; ONTP

  3. 2025-03-04 Committee

    Work Session Held

  4. 2025-03-04 Committee

    Voted; ONTP

  5. 2025-01-23 Committee

    Referred to Committee on Taxation.

  6. House

    None

Official Summary Text

An Act to Establish a Sales Tax Holiday for Purchases of Certain School Supplies for the Month of August
Sponsor:
Senator Joseph Martin
Reference committee:
Taxation
Latest committee action:
Reported Out; ONTP

Current Bill Text

Read the full stored bill text 
Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 256
S.P. 123 In Senate, January 24, 2025
An Act to Establish a Sales Tax Holiday for Purchases of Certain
School Supplies for the Month of August
Received by the Secretary of the Senate on January 23, 2025. Referred to the Committee
on Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator MARTIN of Oxford.
Cosponsored by Representative LANCE of Paris and
Senators: BICKFORD of Androscoggin, BRADSTREET of Kennebec, HAGGAN of
Penobscot, LIBBY of Cumberland, MOORE of Washington, Representatives: HENDERSON
of Rumford, SOBOLESKI of Phillips, WOOD of Norway.

Page 1 - 132LR0595(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1760, sub-§116 is enacted to read:
3116. School supplies and electronic devices during August. Beginning August 1,
4 2026, sales of school supplies having a taxable value of $50 or less per item and one
5 electronic device per purchaser having a taxable value of $700 or less during the month of
6 August of each year. For the purposes of this subsection, "school supplies" includes, but is
7 not limited to, books, paper, notebooks, writing implements and other supplies specifically
8 intended for use in school. For purposes of this subsection, "electronic device" means a
9 desktop computer, laptop computer or tablet that is specifically intended for use for school.
10 "Electronic device" does not include a cellular telephone.
11SUMMARY
12 This bill provides an exemption from the sales tax for purchases of school supplies and
13 one electronic device during the month of August.
12
13