# Maine LD 1602: An Act to Remove the Exemption from Sales and Use Tax for Automobiles Purchased for Use as Rentals

Maine LD 1602, An Act to Remove the Exemption from Sales and Use Tax for Automobiles Purchased for Use as Rentals, is a 132nd Maine Legislature (2025-2026) Senate bill sponsored by Michael Tipping; status failed, last action 2025-05-06 (Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)) (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/ME-LD1602-132
- As of: 2026-10-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maine LD 1602
- State: Maine
- Session: 132nd Maine Legislature (2025-2026)
- Title: An Act to Remove the Exemption from Sales and Use Tax for Automobiles Purchased for Use as Rentals
- Status: failed
- Chamber: Senate
- Introduced: 2025-04-10
- Last action: 2025-05-06, Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)
- Sponsor: Michael Tipping
- Cosponsors: 3
- Subjects: SALES AND USE TAX, SALES AND USE TAX - EXEMPT ITEMS
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Michael Tipping
- Cosponsor: Ambureen Rana (Democratic), House
- Cosponsor: Ann Matlack (Democratic), House
- Cosponsor: Rachel Talbot Ross (Democratic), Senate

## Actions (3)

- 2025-05-06: Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD) (Senate)
- 2025-04-10: The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH. (House)
- 2025-04-10: Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence (Senate)

## Bill text

- Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0639&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
- [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0639&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-LD1602-132 (as of 2026-10-18).