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ME LD1330

Bill

Official Source

Status

Failed

6/12/2025

Primary Sponsor

John Ducharme

Click for details

Origin

House of Representatives

132nd Legislature

AI Summary

  • Amends Maine's sales and use tax law to exclude business software licenses, subscriptions, and similar access rights from the definition of "lease or rental"
  • Exempts businesses from paying sales tax on software subscriptions and licensing fees that would otherwise be taxed as leased property
  • Applies only to software agreements entered into or renewed after the bill's effective date; existing agreements are not affected
  • Modifies 36 MRSA §1752, sub-§5-D by adding a new exclusion category (subsection E) to the existing list of transactions not considered leases or rentals

Legislative Description

An Act to Clarify That a Business's License or Subscription to Use Software Is Not Considered a Lease for the Purposes of Sales and Use Tax

Sales And Use Tax

Last Action

Placed in Legislative Files (DEAD)

6/12/2025

Committee Referrals

Taxation3/27/2025

Full Bill Text

No bill text available