Bill Summary – FastDemocracy

130th MAINE LEGISLATURE
                  FIRST REGULAR SESSION-2021
Legislative Document                                                                          No. 611
H.P. 447                                                       House of Representatives, March 1, 2021
           An Act To Exempt Long-term Lodging from the 9 Percent Sales Tax
           on Lodging
   Received by the Clerk of the House on February 25, 2021. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
                                                                                  ROBERT B. HUNT
                                                                                             Clerk
Presented by Representative RUDNICKI of Fairfield.
                                       Printed on recycled paper
 1   Be it enacted by the People of the State of Maine as follows:
 2       Sec. 1. 36 MRSA §1760, sub-§20, as repealed and replaced by PL 2017, c. 170,
 3   Pt. C, §5, is amended to read:
 4       20. Continuous residence; refunds and credits. Rental charged to the following:
 5       A. An individual who resides continuously for 28 days or more at any one hotel,
 6       rooming house, tourist camp or trailer camp, if the individual does not maintain a
 7       primary residence at some other location or is residing away from the individual's
 8       primary residence in connection with employment or education; and
 9       B. A person that rents living quarters for 28 or more consecutive days, when the living
10       quarters are used by the person's employees in connection with their employment.; and
11       C. An individual who resides continuously in a tent or trailer space for 90 days or more
12       in order to work during the summer season.
13   Any tax paid by an individual or person specified in paragraph A or B during the initial 28-
14   day period must be refunded by the retailer. If the tax has been reported and paid to the
15   State by the retailer, it may be taken as a credit by the retailer on the return filed by the
16   retailer covering the month in which the refund was made.
17       Sec. 2. Effective date. This Act takes effect January 1, 2021.
18                                          SUMMARY
19       This bill provides that the sales tax exemption for rental of certain living quarters
20   applies to individuals residing continuously in a tent or trailer space for 90 days or more in
21   order to work during the summer season.
                                         Page 1 - 130LR0526(01)
Statutes affected: 
Bill Text LD 611, HP 447: 36.1760