# Maine LD 1330: 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 Maine LD 1330, 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, is a 132nd Maine Legislature (2025-2026) House bill sponsored by John Ducharme (Republican); status failed, last action 2025-06-12 (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)) (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/ME-LD1330-132 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maine LD 1330 - State: Maine - Session: 132nd Maine Legislature (2025-2026) - Title: 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 - Status: failed - Chamber: House - Introduced: 2025-03-27 - Last action: 2025-06-12, 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) - Sponsor: John Ducharme (Republican) - Cosponsors: 9 - Subjects: SALES AND USE TAX, SALES AND USE TAX - EXEMPT ITEMS - Touches household money: no - Roll calls: 3 (106 yes, 108 no in all) - Economic provisions PRIA read: 0 ## Summary No summary available. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: John Ducharme (Republican), House - Cosponsor: Billy Bob Faulkingham (Republican), House - Cosponsor: Bruce Bickford (Republican), Senate - Cosponsor: Russell White (Republican), House - Cosponsor: Shelley Rudnicki (Republican), House - Cosponsor: Steven Foster (Republican), House - Cosponsor: Susan Bernard (Republican), Senate - Cosponsor: Tiffany Roberts (Democratic), House - Cosponsor: W. Crockett (Independent), House - Cosponsor: Wayne Parry (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-06-12 | Senate | ACCEPT MAJORITY OUGHT NOT TO PASS REPORT | pass | 18 | 17 | | | 2025-06-12 | Senate | RECEDE AND CONCUR | fail | 17 | 18 | | | 2025-06-11 | House | ACC MAJ OUGHT NOT TO PASS REP | fail | 71 | 73 | | ## Actions (7) - 2025-06-12: 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) (Senate) - 2025-06-12: The House INSISTED on ACCEPTANCE of the Minority Ought to Pass as Amended Report and PASSAGE TO BE ENGROSSED as Amended by Committee Amendment "A" (H-638) ORDERED SENT FORTHWITH. (House) - 2025-06-12: Reports ReadOn motion by Senator GROHOSKI of Hancock the Majority Ought Not to Pass Report ACCEPTED In NON-CONCURRENCE PREVAILED Roll Call Ordered Roll Call Number 467 Yeas 18 - Nays 17 - Excused 0 - Absent 0 Sent down for concurrence (Senate) - 2025-06-12: Reports ReadOn motion by Senator GROHOSKI of Hancock the Majority Ought Not to Pass Report ACCEPTED In NON-CONCURRENCE PREVAILED Roll Call Ordered Roll Call Number 467 Yeas 18 - Nays 17 - Excused 0 - Absent 0 Sent down for concurrence (Senate) - 2025-06-11: Reports READ.Motion of Representative CLOUTIER of Lewiston to ACCEPT the Majority Ought Not to Pass Report FAILED.ROLL CALL NO. 436(Yeas 71 - Nays 73 - Absent 5 - Excused 2)On motion of Representative MOONEN of Portland, the Minority Ought to Pass as Amended Report was ACCEPTED.The Bill was READ ONCE.Committee Amendment "A" (H-638) 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 BE ENGROSSED as Amended by Committee Amendment "A" (H-638).Sent for concurrence. ORDERED SENT FORTHWITH. (House) - 2025-03-27: The Bill was REFERRED to the Committee on TAXATION in concurrence (Senate) - 2025-03-27: Committee on Taxation suggested and ordered printed. The Bill was REFERRED to the Committee on TAXATION.Sent for concurrence. ORDERED SENT FORTHWITH. (House) ## Bill text - Amendment C-A (H-638), adopted by House: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0865&item=2&snum=132) - Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0865&item=1&snum=132) ## Related bills - LD 1522: An Act to Establish the Maine Eviction Prevention Program (failed) - LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan for Retirement (failed) - LD 1665: An Act to Provide Property Tax Relief to Maine Families (failed) - LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retirement System (failed) - LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State Employees (failed) - LD 1294: An Act to Expand the Dependent Exemption Tax Credit (failed) ## Sources - [Amendment C-A (H-638), adopted by House (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0865&item=2&snum=132) - [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0865&item=1&snum=132) ## Related - [LD 1522: An Act to Establish the Maine Eviction Prevention Program](https://policyrisk.com/state-bill/ME-LD1522-132) - [LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan f…](https://policyrisk.com/state-bill/ME-LD2067-132) - [LD 1665: An Act to Provide Property Tax Relief to Maine Families](https://policyrisk.com/state-bill/ME-LD1665-132) - [LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retiremen…](https://policyrisk.com/state-bill/ME-LD1872-132) - [LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State…](https://policyrisk.com/state-bill/ME-LD1611-132) - [LD 1294: An Act to Expand the Dependent Exemption Tax Credit](https://policyrisk.com/state-bill/ME-LD1294-132) - [Maine bills](https://policyrisk.com/states/maine/bills) - [Maine state hub](https://policyrisk.com/states/maine) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/ME-LD1330-132 (as of 2026-10-17).