An Act To Eliminate The Lodging Tax On Campground Sites And Revert To Using The Current Sales Tax

LD 291 eliminates the 9% lodging tax on campground rentals (for tourist and trailer camps) and instead applies Maine's standard 5.5% general sales tax to these stays. This change directly affects campground operators and guests staying in these facilities, reducing their tax burden starting January 1, 2026. The bill modifies Maine Revised Statutes §1811 to remove campground living quarters from the higher tax rate category. It does not alter the tax treatment of hotels or rooming houses, which remain subject to the 9% rate. The policy change simplifies tax application for campground rentals without creating new exemptions.