Legislative Affairs
The Maine Merchants Association Legislative Affairs Team is our member's full-time advocate in Augusta. Throughout the legislative session, we track dozens of bills relevant to Maine's merchant community.
We have developed a unique bill tracking service that enables our members to quickly find relevant bills, understand their impact, and the progress a bill has made. We also will feature particular bills that have garnered a lot of attention or stand to impact our industry in significant ways. We urge our membership to pay close attention to the Featured Bills.
You're viewing: Tax Related | Show All
- An Act To Implement Tax Relief and Tax Reform
- Last Update: February 24, 2010
Status: Passed
LD 1495This bill replaces LD 1088 and incorporates changes suggested by Governor Baldacci. This bill has been passed and was signed by the Governor.
- FILED UNDER: Tax Related | Passed | 2010
- An Act To Establish a Local Option Sales Tax
- Last Update: February 11, 2010
Status: Defeated
LD 1253Representative Crockett of Augusta would allow a municipality to impose a local option sales tax of up to 3%, with 50% going to the municipality, 25% to the county, and 25% to the state general fund.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Amend the Tax Laws
- Last Update: July 10, 2010
Status: Passed
LD 1540Representative Watson of Bath would make several changes to state tax laws, including those dealing with the Maine use tax on autos purchased and used in another state, ability of an insurance agency to pay taxes on certain premiums, and tax exemptions on internal combustion engine fuels and special fuels.
- FILED UNDER: Tax Related | Passed | 2010
- An Act To Bolster Maine's Social Safety Net through Voluntary Sales Tax Contributions (EMERGENCY)
- Last Update: April 02, 2010
Status: Defeated
LD 1785This bill directs the State Tax Assessor to create a process for voluntary payments of a sales tax surcharge for persons who make purchases that are subject to the sales and use tax. A person choosing to make voluntary payments may do so through electronic payments from that person's financial institution to the Voluntary Sales Tax Safety Net Fund, which is established in this bill, or by other means that may be established by the State Tax Assessor, who administers payments to the fund. Payments to the fund are not subject to transfers to the Local Government Fund for state-municipal revenue sharing. Revenues in the fund are distributed proportionately to various safety net programs to alleviate the burden of future budget reductions required as a result of a decline in General Fund revenue.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Encourage Alternative Energy and Promote Maine Businesses (EMERGENCY)
- Last Update: February 01, 2010
Status: Defeated
LD 471Senator Sullivan of York would provide a sales tax exemption on wood pellet stoves purchased in Maine.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Amend the Laws Regarding Mandatory Electronic Filing of Certain Tax Returns (EMERGENCY)
- Last Update: February 01, 2010
Status: Passed
LD 490Senator Rosen of Hancock would suspend a recent Revenue Services’ rule that would require electronic tax filings.
- FILED UNDER: Tax Related | Passed | 2010
- An Act To Allow a Retailer To Offer To Pay Sales Tax on Items and Services Sold by That Retailer
- Last Update: February 01, 2010
Status: Defeated
LD 406Senator Courtney of York would allow a retailer to offer to pay sales tax on items and services sold by that retailer.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Reduce Regulatory Costs for Maine Businesses
- Last Update: February 01, 2010
Status: Defeated
LD 347Senator Smith of Piscataquis would create a council on private sector regulatory costs.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Exempt Annuities from Taxation
- Last Update: February 01, 2010
Status: Defeated
LD 342Senator Nass of York would exempt annuity considerations from the tax imposed on insurance premiums.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Base the Motor Vehicle Excise Tax on the Documented Actual Sale Price Rather than on the M
- Last Update: February 01, 2010
Status: Defeated
LD 381Representative MacDonald of Boothbay would base the motor vehicle excise tax on the actual sale price rather than the manufacturer’s list price.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Provide a Sales Tax Exemption to Certain Organizations That Provide Assistance to Members
- Last Update: February 01, 2010
Status: Defeated
LD 265Senator Goodall of Sagadahoc would provide a sales tax exemption to nonprofit organizations that provide assistance to members of the military and their families.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Impose an Excise Tax on the Extraction of Water for Bottling
- Last Update: February 01, 2010
Status: Defeated
LD 237Representative Hinck of Portland would create an excise tax of one cent per gallon on the extraction of ground water or surface water from springs by a bottled water operator who extracts more than a million gallons in a previous calendar year.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Amend the Surcharge for the E-9-1-1 System (EMERGENCY)
- Last Update: January 27, 2010
Status: Passed
LD 264Representative Cleary of Houlton would increase the statewide E-911 telephone surcharge from 30 to 50 cents.
- FILED UNDER: Tax Related | Passed | 2010
- An Act To Recouple Maine Estate Tax with the Federal Estate Tax
- Last Update: January 27, 2010
Status: Defeated
LD 198Representative Knight of Livermore Falls, would re-couple the Maine estate tax with its federal counterpart.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Provide Tax Relief to Workers Who Lose Their Jobs Due to Business Closure
- Last Update: January 27, 2010
Status: Defeated
LD 197Representative Knight of Livermore Falls would exempt from the Maine income tax the severance pay of employees laid-off from commercial or industrial establishments having 100 or more employees.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Provide a Sales Tax Exemption for Used Goods Sold To Benefit Food Pantries
- Last Update: January 27, 2010
Status: Defeated
LD 167Representative Schatz of Blue Hill would provide a sales tax exemption for sales of used goods by a nonprofit when the profits from those sales benefit a feed pantry.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Modify the Maine Seed Capital Tax Credit Program
- Last Update: January 27, 2010
Status: Defeated
LD 175Senator Rector of Knox would modify the Maine Seed Capital Tax Credit Program administered by the Finance Authority of Maine by changing the requirements for increased credits from businesses located in high unemployment areas to those located in pine tree development zones.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Exempt Residential Electricity from Sales Tax
- Last Update: January 27, 2010
Status: Defeated
LD 109Representative Davis of Sangerville would exempt all residential electricity from the sales tax. Current law only exempts the first 750 kilowatt hours.
- FILED UNDER: Tax Related | Defeated | 2010
- Exemptions to the Ban on Flavored Cigarettes and Cigars, a Major Substantive Rule of the Office of t
- Last Update: January 27, 2010
Status: Passed
LD 81Representative Perry of Calais calls for legislative review of the tax status of flavored cigarettes and cigars.
- FILED UNDER: Tax Related | Passed | 2010
- An Act To Base the Excise Tax on Vehicles on a Percentage of the Manufacturer's Suggested Retail Pri
- Last Update: January 19, 2010
Status: In committee
LD 195This bill would based the auto excise tax on 90% of retail price instead of 100%.
- FILED UNDER: Tax Related | In committee | 2010
- Resolve, To Delay the Sustainability of the Highway Fund
- Last Update: January 19, 2010
Status: Defeated
LD 48Representative Mazurek of Rockland would suspend for two years Maine’s annual indexing of the gasoline excise tax, a procedure that placed the levy on so-called “automatic pilot.”
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Require Unredeemed Beverage Container Deposits To Be Provided to the State
- Last Update: January 19, 2010
Status: In committee
LD 52Representative Martin of Eagle Lake would require initiators of deposits to transfer abandoned deposit amounts to the state, including depositions for the past 10 years.
- FILED UNDER: Tax Related | In committee | 2010
- An Act Regarding the Tax on Fuel Used for Commercial Agriculture, Fishing and Forestry
- Last Update: January 19, 2010
Status: Defeated
LD 72Representative Edgecomb of Caribou would allow a person who purchases and uses internal combustion fuel for commercial fishing, forestry or agriculture to apply for a refund of the excise tax paid.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Require Municipalities To Enforce the Collection of the State Excise Tax on Motor Vehicles
- Last Update: January 19, 2010
Status: Passed
LD 35Representative Wheeler of Kittery would require municipalities to enforce the excise tax laws against residents of municipalities who register their motor vehicles, aircraft, or watercraft outside of the state to avoid the Maine excise tax.
- FILED UNDER: Tax Related | Passed | 2010
- An Act To Designate Sales Tax Holiday Weekends
- Last Update: January 14, 2010
Status: Defeated
LD 1148Rep. Strang Burgess of Falmouth would designate Columbus Day 2009 as a Sales Tax Holiday and ask the legislature to designate two additional dates in 2010.
- FILED UNDER: Tax Related | Defeated | 2010
- An Act To Simplify the Assessment of E-9-1-1 Surcharges on Prepaid Wireless Telecommunications Servi
- Last Update: January 14, 2010
Status: Passed
LD 1056Representative Fitts of Pittsfield would require Maine retailers to collect and transmit the surcharge placed on prepaid wireless phone cards. The surcharge is to help fund the state’s emergency E-911 system.
- FILED UNDER: Tax Related | Passed | 2010
- An Act To Modernize the Tax Laws and Provide over $75,000,000 to Residents of the State in Tax Relie
- Last Update: January 14, 2010
Status: Passed
LD 1088Representative Piotti of Unity proposes sweeping tax reform designed to decrease the income tax by broadening the sales tax base, and by increasing the meals & lodging tax.
- FILED UNDER: Tax Related | Passed | 2010
- An Act Concerning Technical Changes to the Tax Laws
- Last Update: December 21, 2009
Status: In committee
LD 1539Representative Watson of Bath is an annual catch-all bill to make technical changes in tax law, but a measure that bears monitoring for more substantial amendments.
- FILED UNDER: Tax Related | In committee | 2010
- An Act Pertaining to the Breeding and Selling of Dogs and Cats
- Last Update: June 10, 2009
Status: Passed
LD 964This bill would add a 1% sales tax to pet food and equine tack.
- FILED UNDER: Tax Related | Passed | 2009
- An Act To Create a Sustainable Funding Mechanism for Water and Wastewater Infrastructure in the Stat
- Last Update: May 15, 2009
Status: In committee
LD 650This bill is a concept draft pursuant to Joint Rule 208. This bill proposes to create a sustainable funding mechanism for water and wastewater infrastructure in the State.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Reform and Lower Maine Taxes
- Last Update: May 08, 2009
Status: Defeated
LD 1314Representative Crockett of Augusta is another tax reform proposal designed to lower the income tax by increasing the lodging tax and by removing sales tax exemptions to expand the base.
- FILED UNDER: Tax Related | Defeated | 2009
- An Act To Broaden and Increase the Sales Tax, Increase the Earned Income Tax Credit and Amend the Ap
- Last Update: May 08, 2009
Status: Defeated
LD 1368Representative Watson of Bath is yet another bill to increase the sales tax in Maine – this one designed to use extra revenue to reduce the income tax and improve the Circuitbreaker Program. This version would increase the general sales tax from 5 to 6% and the levy on meals and lodging from 7 to 8%.
- FILED UNDER: Tax Related | Defeated | 2009
- An Act To Allow Municipalities To Impose a Local Option Lodging or Meals Tax
- Last Update: May 08, 2009
Status: Defeated
LD 1426Representative Flemings of Bar Harbor would allow a municipality to impose a local option lodging tax or a local option meals tax – or both – of 4 % by local referendum. Representative Flemings has also submitted LD 1381 which would allow a county to impose a local option tax.
- FILED UNDER: Tax Related | Defeated | 2009
- An Act To Allow Counties To Provide Property Tax Relief by Enacting a County Option Meals and Lodgin
- Last Update: May 08, 2009
Status: Defeated
LD 1381Representative Flemming of Bar Harbor would like counties in Maine to levy a local option tax of up to 2% on meals & lodging. A previously-printed bill would allow municipalities to impose a local levy of up to 3%.
- FILED UNDER: Tax Related | Defeated | 2009
- An Act Regarding the Licensing Fees for Certain Professional Programs
- Last Update: April 03, 2009
Status: In committee
LD 1388Senator Schneider of Penobscot would increase licenses and fees involving parks, chiropractors, plumbers, and real estate appraisers.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Provide Support to Municipal Government by Imposing a Municipal Surcharge on Traffic Viola
- Last Update: April 03, 2009
Status: In committee
LD 1383Senator Bartlett of Cumberland would allow municipalities to impose a $30 surcharge on fines and forfeitures imposed on motor vehicle violations.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Deter Initiation of Tobacco Use by Increasing the Tax on Tobacco Products (EMERGENCY)
- Last Update: April 03, 2009
Status: In committee
LD 1347Representative Perry of Calais would increase the state cigarette tax from $2 to $3, and the tax on smokeless tobacco from 78% of the wholesale price to 132%, or a minimum of $2.67.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Reform Maine\'s Motor Fuel Tax Laws
- Last Update: April 03, 2009
Status: In committee
LD 1341Representative Crockett of Augusta would reduce the state’s gasoline tax from 28.4 cents per gallon to 21 cents and repeal the annual indexing formula.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Amend the Law Authorizing the Application of Service Charges to the Owners of Certain Real
- Last Update: April 03, 2009
Status: In committee
LD 1290Representative Marrache of Kennebec would permit municipalities to tax certain currently exempt property.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Exempt Sales of Heating Oil and Kerosene to Maine Businesses from Sales Tax
- Last Update: March 26, 2009
Status: In committee
LD 1173Representative Johnson of Greenville would extend the current residential sales tax exemption of heating oil to businesses.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Require a Review of Certain Changes in the Application of the Sales and Use Tax Law
- Last Update: March 26, 2009
Status: In committee
LD 1120Representative Chase of Wells would require Maine Revenue Services to report to the legislature’s Taxation Committee any change in policy or practice that results in additional revenues.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Exempt Private Nonmedical Institutions from the Service Provider Tax
- Last Update: March 26, 2009
Status: In committee
LD 1113Representative Richardson of Warren would exempt private, non-medical institutions from the service provider tax.
- FILED UNDER: Tax Related | In committee | 2009
- An Act Concerning Technical Changes to the Tax Laws
- Last Update: March 20, 2009
Status: In committee
LD 1093Representative Watson of Bath is the annual bill to make technical changes in Maine tax law.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Increase the Amount of the Deposit on Returnable Beverage Containers
- Last Update: March 20, 2009
Status: In committee
LD 1048Representatives Sirois of Turner would increase the refund value of returnable bottles from five to 10 cents – one of several returnable bottle bills in the session.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Exempt Clean Fuel Vehicles from Sales Tax
- Last Update: February 26, 2009
Status: In committee
LD 671Senator Rector of Knox would exempt the sale or lease of a clean fuel motor vehicle.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Clarify When the Rental of a Car Is Exempt from Sales and Use Tax
- Last Update: February 26, 2009
Status: In committee
LD 666Senator Perry of Penobscot would clarify the tax exemption status of loaned vehicles temporarily provided by a dealer to a customer.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Reduce Income Tax on Capital Gains
- Last Update: February 20, 2009
Status: In committee
LD 618Senator Smith of Piscataquis would exclude from the individual and corporate income taxes one-half of net long-term gains.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Establish a Wellness Tax Credit
- Last Update: February 20, 2009
Status: In committee
LD 590Representative Giles of Belfast would give employers with 20 or fewer employees a tax credit for developing and maintaining wellness programs.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Authorize a General Fund Bond Issue for the Construction of a Multiuse Arena in Bangor
- Last Update: February 20, 2009
Status: In committee
LD 507Senator Perry is advocating the issuance of a bond to finance a new arena in Bangor. The funds provided by this bond issue, in the amount of $25,000,000, will be used to provide funds to build a multiuse convention arena in the City of Bangor.
- FILED UNDER: Tax Related | In committee | 2009
- An Act To Exempt the United States Flag from Sales Tax
- Last Update: February 14, 2009
Status: Defeated
LD 218This bill exempts the sale of the United States flag from sales tax.
- FILED UNDER: Tax Related | Defeated | 2009
- An Act To Increase the Redemption Fee on Sorting and Handling
- Last Update: February 13, 2009
Status: In committee
LD 411Senator Smith of Piscataquis would increase the redemption fee from three to three and one-half cents per returned contained. LD 544 would increase the redemption to five cents.
- FILED UNDER: Tax Related | In committee | 2009