An Act To Provide A Sales Tax Exemption For Housing Constructed Off-Site Similar To That For On-Site Construction
LD 1419 increases the sales tax exemption for new manufactured housing (off-site construction) from 50% to 75% of the sale price, excluding materials. This aligns the tax treatment for off-site manufactured housing with on-site construction, which already received a 75% exemption. The change applies to sales occurring on or after January 1, 2026, directly reducing sales tax costs for buyers and manufacturers of manufactured housing.
Bill status
died
4 of 5 stages cleared
Introduction
Apr 2025
Committee Review
Jan 2026
House Passage
Feb 2026
Senate Passage
Feb 2026
Governor
Introduced Apr 1, 2025
Last action Apr 29, 2026
Floor votes
How they voted
This bill passed the House by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
28
Key actions
4
Committee
4
Feb 12, 2026
Lower · Passed
PASSED TO BE ENACTED.
lower
Jan 27, 2026
Upper · Passed
Committee Amendment "A" (S-491) READ and ADOPTED.
upper
Jan 20, 2026
Legislature · Passed
Reported Out - OTP-AM
legislature
Apr 1, 2025
Committee
The Bill was REFERRED to the Committee on TAXATION.
lower
Apr 1, 2025
Upper · Passed
Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence
upper
1 primary · 7 co-sponsors
Sponsors
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