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132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 291H.P. 191House of Representatives, February 3, 2025
An Act to Eliminate the Lodging Tax on Campground Sites and
Revert to Using the Current Sales Tax
Received by the Clerk of the House on January 30, 2025. 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 POIRIER of Skowhegan.
Cosponsored by Representatives: BOYER of Poland, COLLAMORE of Pittsfield,
FAULKINGHAM of Winter Harbor, GIFFORD of Lincoln, GREENWOOD of Wales,
MORRIS of Turner, UNDERWOOD of Presque Isle. Page 1 - 132LR1312(01)
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3 and c. 673, §22 and affected by c. 643, Pt. H, §29 and c. 673, §28, is further amended by
4 amending subparagraph (3) to read:
5 (3) Nine percent on the value of rental of living quarters in any a hotel, or rooming
6 house or , except for those in a tourist or trailer camp;
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9 Under current law, the rental of living quarters in tourist camps and trailer camps is
10 subject to a sales tax of 9%. This bill removes living quarters in tourist camps and trailer
11 camps from inclusion under the 9% sales tax rate, which will result in the rental of living
12 quarters in trailer camps and tourist camps being subject to the general sales tax rate, which
13 is currently 5.5%.
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