Maine legislation · 132nd Legislature
Maine LD1211: An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment
Status: Failed, April 29, 2026
What the bill says
An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment and Automobiles Used in Transporting Goods" Amend the bill by striking out the title and substituting the following: 'An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment' Amend the bill by striking out everything after the enacting clause and inserting the following: '.
From the introduced text:
An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment and Automobiles Used in Transporting Goods" Amend the bill by striking out the title and substituting the following: 'An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment' Amend the bill by striking out everything after the enacting clause and inserting the following: 'Sec. 1. 36 MRSA §2022, sub-§1, ¶B, as enacted by PL 2023, c. 643, Pt. H, §28 and affected by §29 and enacted by c. 673, §27 and affected by §28, is amended by repealing subparagraph (1) and enacting the following in its place: (1) Upon the purchase of which a qualified lessor paid Maine sales or use or (b) On or after January 1, 2022 and before January 1, 2025 and the lessor is engaged in a business that operates for 8 or fewer months of the taxable year; and Sec. 2. 36 MRSA §2022, sub-§2, as enacted by PL 2023, c. 643, Pt. H, §28 and affected by §29 and enacted by c. 673, §27 and affected by §28, is amended to read: 2. Refund authorized. The State Tax Assessor shall refund the tax imposed pursuant to this Part and paid by a qualified lessor on the purchase of qualifying lease or rental property on …
Sponsors
- Bradlee Farrin (R, 3) · primary sponsor
- Bruce Bickford (R, 20)
- Chad Perkins (R, 31)
- Shelley Rudnicki (R, 67)
Latest actions
- : Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD)
- : CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.
- : On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence
- : PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
- : Reports READ.Motion of Representative CLOUTIER of Lewiston to ACCEPT REPORT A Ought to Pass as Amended FAILED.ROLL CALL NO. 575(Yeas 65 - Nays 82 - Absent 2 - Excused 2)On motion of Representative CLOUTIER of Lewiston, REPORT B Ought to Pass as Amended was ACCEPTED.The Bill was READ ONCE.Committee Amendment "B" (S-432) was READ and ADOPTED.Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.The Bill was PASSED TO
- : Reports ReadMotion by Senator GROHOSKI of Hancock to ACCEPT Report A Ought to Pass as Amended by Committee Amendment "A" (S-431) Report. FAILED Roll Call Ordered Roll Call Number 613 Yeas 14 - Nays 21 - Excused 0 - Absent 0 Subsequently Report B Ought to Pass As Amended by Committee Amendment "B" (S-432) Report ACCEPTED Bill READ ONCE Committee Amendment "B" (S-432) READ and ADOPTED Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "B"
- : CARRIED OVER, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.
- : The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH.
- : Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence
Votes
- House RC #575: ACC REPORT "A" OTP-AM (June 18, 2025): 65 yea, 82 nay, failed
- Senate RC #613: ACCEPT REPORT 'A' OUGHT TO PASS AS AMENDED (June 17, 2025): 14 yea, 21 nay, failed
Subjects: AUTOMOBILE DEFINITION, Legislature, SALES AND USE TAX, Senate, Other, PROVISIONS REVISED
Common questions
- What is LD1211?
- LD1211 is a bill in the Maine Legislature (132nd Legislature): An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment.
- What does LD1211 do?
- In its own words: An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment and Automobiles Used in Transporting Goods" Amend the bill by striking out the title and substituting the following: 'An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment' Amend the bill by striking out everything after the enacting clause and inserting the following: '.
- What is the status of LD1211?
- Failed as of April 29, 2026. Latest action: Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD) (April 29, 2026).
- Who sponsored LD1211?
- Bradlee Farrin (R, 3), with 3 co-sponsors.
- Where is the official record for LD1211?
- On the Maine Legislature website: https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1211&snum=132
Source: official Maine record. Tracked by Delilah, AI for legislation across all 50 states and Congress.