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ME LD1419
Bill
AI Summary
- Increases the sales tax exemption for new manufactured housing from 50% to 75% of the sale price
- Exemption applies to all costs other than materials included in the sale price
- Aligns the tax treatment of off-site constructed housing (manufactured homes) more closely with on-site built housing
- Effective date of January 1, 2026 for sales of manufactured housing
- Amends 36 MRSA §1760, sub-§40, ¶B of Maine tax law
Legislative Description
An Act to Provide a Sales Tax Exemption for Housing Constructed Off-site Similar to That for On-site Construction
Sales And Use Tax
Last Action
On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT - Emergency -2/3 Elected Required in concurrence.
2/24/2026
Committee Referrals
Taxation4/1/2025
Full Bill Text
No bill text available