What is the status of LD1330?

Failed as of June 12, 2025. Latest action: Motion by Senator DUSON of Cumberland to INSIST to ACCEPTANCE of The Majority Ought Not To Pass Report. Motion by Senator STEWART of Aroostook to RECEDE AND CONCUR FAILED Roll Call Ordered Roll Call Number 526 Yeas 17 - Nays 18 - Excused 0 - Absent 0 Subsequently, the Senate INSISTED to ACCEPTANCE of the Majority Ought Not to Pass Report In NON-CONCURRENCE. Placed in Legislative Files (DEAD) (June 12, 2025).

Who sponsored LD1330?

John Ducharme (R, 71), with 9 co-sponsors.

Where is the official record for LD1330?

On the Maine Legislature website: https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1330&snum=132

Maine legislation · 132nd Legislature

Maine LD1330: An Act to Clarify That a Business's License or Subscription to Use Software Is Not Considered a Lease for the Purposes of Sales

Q: What is LD1330?

LD1330 is a bill in the Maine Legislature (132nd Legislature): An Act to Clarify That a Business's License or Subscription to Use Software Is Not Considered a Lease for the Purposes of Sales .

Q: What does LD1330 do?

In its own words: An Act to Clarify That a Business's License or Subscription to Use Software Is Not Considered a Lease for the Purposes of Sales and Use Tax" Amend the bill in section 1 in subsection 5-D in paragraph E in the first line (page 1, line 21 in L.D.) by striking out the following: "licenses" and inserting the following: 'limited ownership licenses, lifetime ownership licenses' Amend the bill in section 2 in the first line (page 1, line 27 in L.D.) by striking out the following: "licenses" and inserting the following: 'limited ownership licenses, lifetime ownership licenses' Amend the bill by relett.

Status: Failed, June 12, 2025

An Act to Clarify That a Business's License or Subscription to Use Software Is Not Considered a Lease for the Purposes of Sales and Use Tax

What the bill says

An Act to Clarify That a Business's License or Subscription to Use Software Is Not Considered a Lease for the Purposes of Sales and Use Tax" Amend the bill in section 1 in subsection 5-D in paragraph E in the first line (page 1, line 21 in L.D.) by striking out the following: "licenses" and inserting the following: 'limited ownership licenses, lifetime ownership licenses' Amend the bill in section 2 in the first line (page 1, line 27 in L.D.) by striking out the following: "licenses" and inserting the following: 'limited ownership licenses, lifetime ownership licenses' Amend the bill by relett.

From the engrossed text:

An Act to Clarify That a Business's License or Subscription to Use Software Is Not Considered a Lease for the Purposes of Sales and Use Tax" Amend the bill in section 1 in subsection 5-D in paragraph E in the first line (page 1, line 21 in L.D.) by striking out the following: "licenses" and inserting the following: 'limited ownership licenses, lifetime ownership licenses' Amend the bill in section 2 in the first line (page 1, line 27 in L.D.) by striking out the following: "licenses" and inserting the following: 'limited ownership licenses, lifetime ownership licenses' Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively. SUMMARY 2211 This amendment includes limited ownership licenses and lifetime ownership licenses 2222 in those software licenses that are excluded from the definition of "lease" for purposes of 2233 the application of sales tax. 2244 FISCAL NOTE REQUIRED 2255 (See attached) Page 1 - 132LR1733(02) COMMITTEE AMENDMENT

Read the full official text

Maine LD1330: An Act to Clarify That a Business's License or Subscription to Use Software Is Not Considered a Lease for the Purposes of Sales

What the bill says

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