Maine LD1419 would increase the sales tax exemption for off-site constructed housing to 75% of the sale price.
Maine LD1419 amends the Maine Revised Statutes to increase the sales tax exemption for off-site constructed housing to 75% of the sale price, aligning it with the exemption for on-site construction. This change applies to sales of manufactured housing occurring on or after January 1, 2026.
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