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LD440 • 2025

Resolve, to Study the Economic Effects of Instituting a Seasonal Sales Tax

Resolve, to Study the Economic Effects of Instituting a Seasonal Sales Tax

Taxes
Active

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

Sponsor
Representative Ambureen Rana
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.

Resolve, to Study the Economic Effects of Instituting a Seasonal Sales Tax

Resolve, to Study the Economic Effects of Instituting a Seasonal Sales Tax Sponsor: Representative Ambureen Rana Reference committee: Taxation Latest committee action: Reported Out; ONTP

What This Bill Does

  • Resolve, to Study the Economic Effects of Instituting a Seasonal Sales Tax Sponsor: Representative Ambureen Rana 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. 2025-03-11 Committee

    Work Session Held

  4. 2025-03-11 Committee

    Voted; ONTP

  5. 2025-02-04 House

    Committee on Taxation suggested and ordered printed. The Resolve was REFERRED to the Committee on TAXATION . Sent for concurrence. ORDERED SENT FORTHWITH.

  6. 2025-02-04 Committee

    Referred to Committee on Taxation.

Official Summary Text

Resolve, to Study the Economic Effects of Instituting a Seasonal Sales Tax
Sponsor:
Representative Ambureen Rana
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. 440
H.P. 294 House of Representatives, February 4, 2025
Resolve, to Study the Economic Effects of Instituting a Seasonal
Sales Tax
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative RANA of Bangor.
Cosponsored by Senator BALDACCI of Penobscot.

Page 1 - 132LR2104(01)
1Sec. 1. Study effects of a seasonal sales tax. Resolved: That the Department of
2 Administrative and Financial Services, Maine Revenue Services shall conduct a study on
3 the effects of a seasonal sales tax. The study must include:
4 1. An estimate of the revenue that would be collected through the adoption of a seasonal
5 sales tax, including the amount of tax revenue that different seasonal sales tax schemes
6 would raise compared to the current sales tax and the share of tax revenue collected from
7 year-round residents of the State under the same seasonal sales tax schemes. The seasonal
8 sales tax schemes must include variations in tax rates, tax bases and seasonal periods;
9 2. An analysis of the effects of a seasonal sales tax on the economy, consumer spending
10 and businesses, including the consumer responses of year-round residents of the State and
11 tourists regarding shifting the timing of purchases or visits to the State and whether a
12 seasonal sales tax would allow tourism-dependent businesses to make better use of capital
13 and fixed costs in their respective off-seasons; and
14 3. An investigation of the effects of seasonal sales tax schemes in use in other
15 jurisdictions, including South Dakota and certain municipalities in Alaska.
16Sec. 2. Report. Resolved: That the Department of Administrative and Financial
17 Services, Maine Revenue Services shall submit a report with its findings and
18 recommendations related to the study under section 1 to the Legislature no later than
19 December 3, 2025.
20SUMMARY
21 This resolve requires the Department of Administrative and Financial Services, Maine
22 Revenue Services to conduct a study on the effects of a seasonal sales tax.
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