Resolve, To Study The Economic Effects Of Instituting A Seasonal Sales Tax

This resolution directs Maine's Department of Administrative and Financial Services and Maine Revenue Services to study the economic effects of implementing a seasonal sales tax. The study will analyze potential revenue under different tax rates and seasonal periods, assess impacts on consumer spending and tourism-dependent businesses (including how year-round residents and tourists might adjust purchasing behavior), and compare approaches used in other jurisdictions like South Dakota and Alaska. It does not create a new tax but requires a report to the Legislature by December 3, 2025, to inform future policy decisions. The focus is strictly on gathering data to evaluate economic consequences, not on advocating for or against the tax.