LD291 • 2025

An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax

Taxes

Active

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

Sponsor: Representative Jennifer Poirier
Last action: 2025-06-16
Official status: Reports Read Motion by Senator GROHOSKI of Hancock to ACCEPT the Majority Ought to Pass as Amended Report FAILED Roll Call Ordered Roll Call Number 588 Yeas 16 - Nays 19 - Excused 0 - Absent 0 Subsequently The Minority Ought Not To Pass Report ACCEPTED in concurrence 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 Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax

An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax Sponsor: Representative Jennifer Poirier Reference committee: Taxation Latest committee action: Reported Out; OTP-AM/ONTP

What This Bill Does

An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax Sponsor: Representative Jennifer Poirier Reference committee: Taxation Latest committee action: Reported Out; OTP-AM/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.

Amendments

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

C-A (H-732)

Filed

Plain English: Page 1 - 132LR1312(02) COMMITTEE AMENDMENT 1 L.D.

Page 1 - 132LR1312(02) COMMITTEE AMENDMENT 1 L.D.
291 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

2025-06-16 House
Reports READ . Motion of Representative CLOUTIER of Lewiston to ACCEPT the Majority Ought to Pass as Amended Report FAILED . ROLL CALL NO. 528 (Yeas 73 - Nays 75 - Absent 1 - Excused 2) On motion of Representative CLOUTIER of Lewiston, the Minority Ought Not to Pass Report was ACCEPTED . Sent for concurrence. ORDERED SENT FORTHWITH.
2025-06-16 Senate
Reports Read Motion by Senator GROHOSKI of Hancock to ACCEPT the Majority Ought to Pass as Amended Report FAILED Roll Call Ordered Roll Call Number 588 Yeas 16 - Nays 19 - Excused 0 - Absent 0 Subsequently The Minority Ought Not To Pass Report ACCEPTED in concurrence Placed in Legislative Files (DEAD)
2025-06-16 Committee
Reported Out; OTP-AM/ONTP
2025-03-04 Committee
Work Session Held
2025-03-04 Committee
Voted; Divided Report
2025-01-30 Committee
Referred to Committee on Taxation.

Official Summary Text

An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax
Sponsor:
Representative Jennifer Poirier
Reference committee:
Taxation
Latest committee action:
Reported Out; OTP-AM/ONTP

Current Bill Text

Read the full stored bill text

Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 291
H.P. 191 House of Representatives, February 3, 2025
An Act to Eliminate the Lodging Tax on Campground Sites and
Revert to Using the Current Sales Tax
Received by the Clerk of the House on January 30, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative POIRIER of Skowhegan.
Cosponsored by Representatives: BOYER of Poland, COLLAMORE of Pittsfield,
FAULKINGHAM of Winter Harbor, GIFFORD of Lincoln, GREENWOOD of Wales,
MORRIS of Turner, UNDERWOOD of Presque Isle.

Page 1 - 132LR1312(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1811, sub-§1, ¶D, as amended by PL 2023, c. 643, Pt. H, §23
3 and c. 673, §22 and affected by c. 643, Pt. H, §29 and c. 673, §28, is further amended by
4 amending subparagraph (3) to read:
5 (3) Nine percent on the value of rental of living quarters in any a hotel, or rooming
6 house or , except for those in a tourist or trailer camp;
7Sec. 2. Application. This Act applies to sales occurring on or after January 1, 2026.
8SUMMARY
9 Under current law, the rental of living quarters in tourist camps and trailer camps is
10 subject to a sales tax of 9%. This bill removes living quarters in tourist camps and trailer
11 camps from inclusion under the 9% sales tax rate, which will result in the rental of living
12 quarters in trailer camps and tourist camps being subject to the general sales tax rate, which
13 is currently 5.5%.
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