LD1807

Expands Maine sales tax to luxury services and increases tax on short-term automobile rentals.

This bill increases the sales tax rate on short-term automobile rentals from 10% to 15% and eliminates the exemption for short-term automobile rentals associated with car dealership-initiated loaner vehicles. It also creates new categories of luxury services subject to sales tax, including rental of limousines or luxury cars and charter of private aircraft or helicopters. The bill applies to sales occurring on or after January 1, 2026.