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MaineLD 936132nd Maine Legislature (2025-2026)HouseWALLET

An Act to Amend the Laws Regarding the Mining Excise Tax

Sponsored By: Tavis Hasenfus (Democratic)

Became Law

MISCELLANEOUS TAXESMISCELLANEOUS TAXES - MINING EXCISE TAX

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Bill Overview

Analyzed Economic Effects

8 provisions identified: 3 benefits, 4 costs, 1 mixed.

Sales tax breaks for mining gear

Starting January 1, 2026, companies with an assessor certificate can buy electricity, fuel, or one item of depreciable mining equipment without paying sales tax. Sellers must keep the buyer’s certificate and a signed affidavit. You can also file for a refund of sales tax paid on qualifying electricity, fuel, or depreciable equipment within 36 months. Refunds are prorated if use is mixed. Equipment must be used directly and primarily in commercial mining. Motor vehicles and certain trailers do not qualify. Commercial mining includes bulk sampling and advanced exploration in a mining area.

Most mining tax revenue funds cleanup

Starting January 1, 2026, 75% of mining excise revenue goes to the Mining Excise Tax Trust Fund and 25% to the General Fund. A five‑member board with science and public‑health experts, a local official, and a resident of the unorganized territory oversees the fund. The Governor appoints members after the fund has money. Members serve staggered five‑year terms.

Mining companies pay 5% excise

The law charges mining companies a yearly excise tax equal to 5% of gross proceeds. Gross proceeds use your federal gross income from mining at each mine site. The law uses the Title 38 list of metallic minerals. It also counts a specific activity in Title 38, subsection 11(D) as mining for this tax even if DEP would exclude it.

Mining property taxed at mine site

Starting January 1, 2026, a mining company’s tangible personal property is taxed at the mining site when it is going to or from the mine. Leased property is generally taxed where it is situated. This may shift where you owe property tax.

Mining fund adds restoration and reporting

The Mining Excise Tax Trust Fund can now pay to restore lands and soils. The board must file a full, audited report every two years, 30 days before the first regular legislative session. It must also submit a yearly spending plan 30 days before each regular session. If it spends money after an incident, it must report that within 90 days. These steps add transparency and support local restoration, alongside existing parks, wildlife, and water projects.

New $75 fee for certain appeals

Beginning January 1, 2026, you must pay a $75 filing fee to submit a petition for an appeal under section 2865. The fee applies each time you file a petition. Plan for this out-of-pocket cost if you appeal current use valuation under that section.

New filing and quarterly payments

Beginning with tax years that start on or after January 1, 2026, mining companies file an annual excise return when their state income tax return is due. You must make estimated payments in four equal parts due on the 15th day of the 4th, 6th, 9th, and 13th months. No estimates are needed if your yearly tax after credits is under $1,000 (or last year was under $1,000). File a Maine amended return within 180 days after a federal change that affects this tax. Your excise tax year and accounting method match your federal ones. The assessor may grant up to an 8‑month extension (and an automatic one matching a federal extension plus 30 days).

Old mining tax credits and rules repealed

On January 1, 2026, the law repeals the mining excise credit section and many older mining‑tax definitions and sections. If you used those credits, your net tax can rise. These changes also remove outdated text to match the new mining excise system.

Sponsors & Cosponsors

Sponsor

  • Tavis Hasenfus

    Democratic • House

Cosponsors

  • Thomas Lavigne

    Republican • House

  • Tracy Quint

    Republican • House

  • W. Crockett

    Independent • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. ACTPUB Chapter 469

    5/1/2026

  2. On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED in concurrence.

    6/25/2025Senate

  3. On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence.

    6/18/2025Senate

  4. PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.

    6/18/2025House

  5. Report READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-755) READ and ADOPTED, in concurrence.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-755), in concurrence.Ordered sent down forthwith.

    6/17/2025Senate

  6. CONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-755).Sent for concurrence. ORDERED SENT FORTHWITH.

    6/17/2025House

  7. Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.

    3/21/2025House

  8. Received by the Clerk of the House on March 5, 2025.The Bill was REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.

    3/5/2025House

Bill Text

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