An Act To Amend the Rate of Tax on New Manufactured Housing
Sec. 1. 30-A MRSA §4358, sub-§4, ¶B, as enacted by PL 1989, c. 104, Pt. A, §45 and Pt. C, §10, is amended to read:
Sec. 2. 30-A MRSA §7060, sub-§1, ¶C, as amended by PL 1989, c. 6 and c. 9, §2 and repealed and replaced by c. 104, Pt. A, §55 and amended by c. 104, Pt. C, §§8 and 10, is further amended to read:
(1) A bill of sale indicating the name, address, dealer registration number and sales tax certificate number of the person who sold or provided the manufactured housing to the buyer locating the housing in the plantation; or
(2) Certification of payment of the sales tax in accordance with Title 36, section 1760, subsection 40 and Title 36, section 1952-B.
In any plantation which that requires a permit for manufactured housing, the permit is deemed to be not approved or valid until payment of the sales tax has been certified with the assessors or the Maine Land Use Regulation Commission.
Sec. 3. 36 MRSA §1760, sub-§40, as amended by PL 2005, c. 618, §3, is further amended to read:
summary
Under current law, new manufactured housing receives a partial sales tax exemption of up to 50% of the sales price, or 2.5% based on the current sales tax rate of 5%. This bill removes that partial sales tax exemption and corrects cross-references to reflect that.