If you are in favor of taxing (5.5%) golf carts, golf club rentals, and range balls, then no action is needed as it’s already in the law effective January 1, 2025.

However, if you think this is wrong, Maine Golf needs your SUPPORT OF LD 1211, and we are asking you to let your legislators know about it!

Maine Golf worked with Senator Brad Farrin (R-Somerset) and others (Senator Bickford, Representative Rudnicki and Representative Perkins) to include wording such that “the lease or rental of personal tangible property that is used only at the primary business location of the lessor” is not subject to sales and use tax on the back end.

LD 1211 restores paying the sales tax on golf carts at the time of the new lease and eliminates collecting sales tax on the “back end” or at the time of each individual rental and remitting it to the State.

Why is this IMPORTANT? First of all, the difference between the front-end collection of tax and the back-end collection of sales tax is millions of dollars statewide. A significant cost increase to our residents. Secondly, 75% of the rounds played in Maine are played by Mainers, so this is a MAINE TAX and not a TOURISM TAX.

Points to include with your legislator also include:

  1. As stated above, this is a NEW TAX ON MAINERS.
  2. Maine’s golf courses EMPLOY 6,200 RESIDENTS of Maine which makes it larger than LL Bean, the State of Maine and a combined Colby/Bates/Bowdoin staff.
  3. The business of golf has an ECONOMIC IMPACT in Maine of $550,000,000.
  4. Maine’s golf courses provide vital green space and support local charities.
  5. Maine’s golf courses are 90% PUBLIC ACCESS which ranks 3rd highest in the US.
  6. MORE THAN HALF of Maine’s 128 golf courses are 9-holes.
  7. There is a golf course in ALL 16 COUNTIES in Maine.
  8. Maine’s golf courses support growth in JUNIOR GOLF at every course in Maine.

ACTION: PLEASE REACH OUT TO THE TAXATION COMMITTEE BELOW AND LET THEM KNOW YOU EXPECT THEM TO SUPPORT OF LD 1211.

LegislatorEmailMaine Course(s)
Sen. Nicole Grohoski, Chair (Dem-Hancock)Nicole.Grohoski@Legislature.Maine.govBlink Bonnie, Blue Hill, Bucksport, Castine, Causeway, Grindstone Neck, Island, Kebo Valley, Northeast Harbor, Lucerne, Traditions, Rocky Knoll
Sen. Bruce Bickford (Rep-Androscoggin)Bruce.Bickford@legislature.Maine.govFairlawn, Apple Valley, Martindale, Poland Spring, Springbrook, Summit Springs, Turner Highlands, Fox Ridge
Sen. Michael Tipping (Dem-Penobscot)Michael.Tipping@Legislature.Maine.govBangor Muni, Dexter Muni, Pine Hill, Barnes Brook, Hermon Meadow, Hillcrest, Penobscot Valley, Hidden Meadows, JATO Highlands, Whitetail, Sawmill Woods
Rep. Kristen Cloutier (Dem-Lewiston)Kristen.Cloutier@Legislature.Maine.govApple Valley, Fox Ridge
Rep. Ed Crockett (Dem-Portland)Edward.Crockett@Legislature.Maine.govRiverside
Rep. Gary Friedmann (Dem-Bar Harbor)Gary.Friedmann@Legislature.Maine.govKebo Valley, Causeway, Northeast Harbor
Rep. Thomas Lavigne (Rep-Berwick)Thomas.Lavigne@Legislature.Maine.govThe Links at Outlook
Rep. Ann Matlack (Dem-St. George)Ann.Matlack@Legislature.Maine.govRockland, Goose River
Rep. Tracy Quint (Rep-Hodgdon)Tracy.Quint@Legislature.Maine.govHoulton Community
Rep. Shelley Rudnicki (Rep-Fairfield)Shelley.Rudnicki@Legislature.Maine.govClinton
Rep. Dan Sayre (Dem-Kennebunk)Daniel.Sayre@Legislature.Maine.govWebhannet
Rep. Gregg Swallow (Rep-Houlton)Gregory.Swallow@Legislature.Maine.govHoulton Community
Rep. Russell White (Rep-Ellsworth)Russell.White@Legislature.Maine.govKebo Valley, Lucerne