An Act To Provide A Sales Tax Exemption For Housing Constructed Off-Site Similar To That For On-Site Construction
Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD)
Summary
The bill would increase the portion of a new off‑site manufactured home’s sale price that is exempt from Maine sales tax, allowing up to 75% (excluding material costs) instead of the current 50% limit. It applies to any such home sold on or after January 1, 2026 and would affect buyers, sellers and manufacturers of these homes across the state. The change is intended to make the off‑site exemption match the exemption already available for on‑site construction.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
Topics
Track this bill
Get an email when LD 1419 moves: committee action, floor votes, amendments and hearings. Free, no card.
Track LD 1419 freeOr ask your AI assistant about LD 1419 directly:
Add to Claude, ChatGPT or Cursor