ME LD440

Maine Revenue Services must conduct a study on the effects of implementing a seasonal sales tax, examining variations in tax rates, tax bases, and seasonal periods

Study must estimate potential revenue from different seasonal sales tax schemes and compare to current sales tax revenue, including the share paid by year-round residents versus tourists

Analysis required on economic impacts including consumer spending behavior, whether residents and tourists would shift timing of purchases, and effects on tourism-dependent businesses' use of capital during off-seasons

Study must investigate seasonal sales tax schemes already in use in South Dakota and certain Alaska municipalities

Report with findings and recommendations due to the Legislature by December 3, 2025