An Act to Eliminate the
Maine Legislature, Session 132, LD 0291
Committee Amendment CA_A_H732 (House)
Amends: 36 MRSA §1752, 36 MRSA §1754-B, 36 MRSA §1760, 36 MRSA §1764, 36 MRSA §1811

COMMITTEE AMENDMENT "M " to H.P. 191, L.D. 291, "An Act to Eliminate the
Lodging Tax on Campground Sites and Revert to Using the Current Sales Tax"
Amend the bill by striking out everything after the enacting clause and inserting the
following:
'See. 1. 36 MRSA §1752, sub-§2-F is enacted to read:
2-F. Campground. "Campground" has the same meaning as in Title 22. section 249 1.
subsection L
Sec. 2. 36 MRSA §1752, sub-§2-G is enacted to read:
2-G. Campground accommodation. "Camoeround accommodation" means an
accommodation offered to the tmblic for consideration and includes cabins, tents or other
structures that may be provided by a campground to occupants for sleeping uurposes. It
does not inchde bare land or land on which a customer may pitch a tent or park a camper
trailer, motor home or truck camper.
Sec. 3. 36 MRSA §1752, sub-§2-H is enacted to read:
2-H. Camperound site. "Campground site" means bareland or land on yfhich a
person may pitch a tent or park a camper trailer, motor home or truck camper regardless of
whether a hookup is provided.
Sec. 4. 36 MRSA §1752, sub-§6 is amended to read:
6. Living quarters. "Living quarters" means sleeping rooms, sleeping or
housekeeping accommodations, and tent or trailer space or campground accommodations.
Sec. 5. 36 MRSA §1752, sub-§ll-B, as enacted by PL 2017, c. 375, Pt, A,§1,is
amended to read:
11-B. Room remarketer. "Room remarketer" means a person who resei-ves, arranges
for, offers, furnishes or collects or receives consideration for the rental of living quarters or
the rental of a campground site in this State, whether directly or indirectly, pursuant to a
COMMITTEE AMENDMENT
^
COMMITTEE AMENDMENT "^4 " to H.P. 191, L.D. 291
^ _.^^.^._^.-,, „.„_
written or other agreement with the owner, manager or operator of a hotel, rooming house
or tourist or trailer camp. campground accommodation or campground site.
Sec. 6. 36 MRSA §1752, sub-§17-B, as amended by PL 2023, c.643, Pt, H, §19
and affected by §29 and amended by c. 673, §19 and affected by §28, is further amended
to read;
17-B. Taxable service. "Taxable service" means the rental of living quarters in a
hotel, rooming house or tourist or trailer camp or campground accommodation; the rental
of a campground site; the transmission and distribution of electricity; the sale of an
extended service contract on an automobile or truck that entitles the purchaser to specific
benefits in the service of the automobile or truck for a specific duration; and the sale of
prepaid calling service,
Sec. 7. 36 MRSA §1752, sub-§19 is repealed.
Sec. 8. 36 MRSA §1752, sub-§20, as amended by PL 2007,c,627, §44, is repealed.
Sec. 9. 36 MRSA §1752, sub-§20-C, as enacted by PL 2017, c. 375, Pt. A, §3,is
amended to read;
20-C. Transient rental platform. "Transient rental platform means an electronic or
other system, including an Intemet-based system, that allows the owner or occupant of
living quarters or a campground site m this State to offer the living quarters or campground
site for rental and that provides a mechanism by which a person may arrange for the rental
of the living quarters or campground site in exchange for payment to either the owner or
occupant, to the operator of the system or to another person on behalf of the owner,
occupant or operator.
Sec. 10. 36 MRSA §1754-B, sub-§l-B, ^E, as repealed and replaced by PL 2021,
c. 181, Pt. B, § 5, is amended to read;
E, Every person that manages or operates in the regular course of business or on a
casual basis a hotel, rooming house or tourist or trailer camp. campground
accommodation or camparound site in this State or that collects or receives rents on
behalf of a hotel, rooming house or tourist or trailer camp, campground accommodation
or camoground site in this State;
Sec. 11. 36 MRSA §1754-B, sub-§l-B, ^F, as repealed and replaced by PL 2021,
c. 181, Pt. B, §5, is amended to read;
F, Every person that operates a transient rental platform and reserves, arranges for,
3 offers, furnishes or collects or receives consideration for the rental of living quarters or
a campsround site in this State;
Sec. 12. 36 MRSA §1760, sub-§20, ^A, as repealed and replaced by PL 2017, c,
170, Pt. C, §5, is amended to read:
A. An individual who resides continuously for 28 days or more at any one hotel,
rooming house, tourist camp or b-ailer camp campground accommodation or
campground site. if the individual does not maintain a primary residence at some other
location or is residing away from the individual's primary residence in connection with
employment or education; and
COMMITTEE AMENDMENT
;< /T' to H.P,
COMMITTEE AMENDMENT " /f to H.P, 191, L.D. 291
?p'°
Sec. 13. 36 MRSA §1764, first ^, as amended by PL 2015, c. 300, Ft. A,§24, is
further amended to read:
The tax imposed by this Part must be levied upon all casual rentals of living quarters
in a hotel, rooming house, tourist camp or trailer camp campground accommodation or
campground site and upon all casual sales involving the sale of trailers, truck campers,
motor vehicles, special mobile equipment, watercraft or aircraft unless the property is sold
for resale at retail sale or to a corporation, partnership, trust, limited liability company or
limited liability partnership when the seller is the owner of 50% or more of the common
stock of the corporation or of the ownership interests in the partnership, trust, limited
liability company or limited liability partnership. This section does not apply to the rental
of living quarters or a campground site rented for a total of fewer than 15 days m the
calendar year, except that a person who owns and offers for rental more than one property
m the State during the calendar year is liable for collecting sales tax with respect to the
rental of each unit regardless of the number of days for which it is rented. For purposes of
this section, special mobile equipment" does not include farm tractors and lumber
harvesting vehicles or leaders,
Sec. 14. 36 MRSA §1811, sub-§l,TR), as amended by PL 2025,c. 87, §7, is further
amended to read:
D. For sales occurring on or after October 1, 2019 and before Januaiy 1. 2026. the rate
of tax is 5.5% on the value of all tangible personal property and taxable services, except
the rate of tax is:
(1) Eight percent on the value of prepared food;
(2) Eight percent on the value of liquor sold in licensed establishments as defmed
m Title 28-A, section 2, subsection 15, in accordance with Title 28-A, chapter 43
and liquor sold for on-premises consumption by a licensed brewery, small brewery,
winery, small winery, distillery or small distillery pursuant to Title 28-A, section
13 55-A, subsection 2, paragraph B;
(3) Nine percent on the value of rental of livmg quarters in any hotel, rooming
house or tourist or trailer camp;
0 (4) Ten percent on the value of rental for a period of less than one year of:
(a) An automobile; or
(c) A leaner vehicle that is provided other than to a motor vehicle dealer's
service customers pursuant to a manufacturer's or dealer's warranty; and
(5) Ten percent on the value of adult use camiabis, adult use cannabis products
and, if sold by a person to an individual who is not a qualifying patient, cannabis
and cannabis products beginning on the first day of the calendar month in which
adult use cannabis and adult use cannabis products may be sold m the State by a
cannabis establishment licensed to conduct retail sales pursuant to Title 28-B,
chapter 1.
Sec. 15. 36 MRSA §1811, sub-§l, ^E is enacted to read:
E, For sales occurring on or after January 1. 2026. the rate of tax is 5.5% on the value
of all tangible personal nrooertv and taxable services, except the rate of tax is;
COMMITTEE AMENDMENT
Oc> COiMMITTEE AMENDMENT '^ " to H.P. 191, L.D. 291
d) Eight percent on the value of prepared food;
(2) Eight percent on the value of liquor sold m licensed establishments as defined
in Title 28-A. section 2. subsection 15. in accordance with Title 28-A. chapter 43
and liquor sold for on-premises consumption by a licensed brewery, small brewery.
winery, small wmerv. distillerv or small distillery pursuant to Title 28-A. section
1355-A. subsection 2. paragraph B;
C3) Nine percent on the value of rental of living quarters in any hotel, roomme
house or camperound accommodation;
(41^Ten_Bercenion the value of rental for a period of less than one^ear_Qf:
(a) An automobile; or
(b) A loaner vehicle that isjirovided other than to a motor vehicle dealer's
service customers pursuant to a manufacturer's or dealer's warranty; and
(5) Ten percent on the value of adult use cannabis, adult use cannabis products
and. if sold by a person to an individual who is not a aualifyine patient, cannabis
and cannabis products begumine on the first day of the calendar month in which
adult use caim^bis and adult use cannabis products may be sold in the State by a
cannabis establishment licensed to conduct retail sales pursuant to Title 28-B.
chapter 1.
Sec. 16. Application. This Act applies to sales occurring on or after January 1,2026.'
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment strikes the bill and, begiiming January 1, 2026, excludes the rental of
a campground site from the lodging tax of 9%, instead making the rental of a campground
site subject to the general sales tax rate, currently 5,5%, A campground site is defined as
bare land or land on which a person may pitch a tent or park a camper trailer, motor home
or truck camper, regardless of whether a hookup is provided.
FISCAL NOTE REQUIRED
(See attached)
COMMITTEE AMENDMENT
Approved: 06/10/25
LD 291 LR 1312(02)
An Act to Eliminate the Lodging Tax on Campground Sites and Revert to Using the Current Sales
Tax
Fiscal Note for Bill as Amended by Committee Amendment
Committee: Taxation
Fiscal Note Required: Yes
?W)
Fiscal Note
Net Cost (Savings)
General Fund
Revenue
General Fund
Other Special Revenue Funds
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
$675,000 $2,711,000 $2,676,000 $2,742,000
($675,000) ($2,711,000) ($2,676,000) ($2,742,000)
($3,000) ($176,000) ($284,000) ($292,000)
Fiscal Detail and Notes
This bill would result in a revenue decrease to the General Fund of $675,000 in fiscal year 2025-26 and $2,711,000 in
fiscal year 2026-27 by excluding the rental of campground sites from the 9% sales tax on the rental of living quarters
and instead subject rentals of campground sites to the 5.5% sales tax effective January 1, 2026, The bill would also
result in a revenue decrease to the Local Government Fund of $3,000 in fiscal year 2025-26 and $144,000 in fiscal
year 2026-27 as well as a decreased transfer to the Tourism Marketing Promotion Fund of $32,000 in fiscal year 2026-
27,
LR1312(02) - Fiscal Note - Page 1 of 1