Information on New Tax Law

Dear Fellow Golfers,

We hope this message finds you well and you are looking forward to the start of another great season of golf here at Fogg Brook Resort and perhaps at other courses throughout Maine.

My primary reason for this email is to inform you of a significant change that may impact you, as a golfer. As of January 1, 2025, a new 5.5% sales tax has been imposed on golf cart rentals, (including cart memberships), rental golf clubs, and range ball fees by the state of Maine. This new tax, which is part of a shift in the way that the sales tax is collected on golf cart rentals and other leased/rental tangible property is generating great concern amongst many in our golfing community.

For years, these items were taxed up front, thus making them exempt from sales tax when rented/leased at the point of sale, but this new tax law now shifts that tax burden onto golfers like you. The net result is a SIGNIFICANT TAX INCREASE to the golfer.

Many of us in the Maine Golf Industry feel that this new tax is not good policy and to that end, have worked with Maine Legislators for their support to put forth a new bill that would exempt golf cart rentals, golf club rentals, and range ball fees from this new tax.

If you are a resident of Maine, please click the links below to learn more about this new bill, how you can help support this bill, and for your legislative contacts.

Golf Course Rental Sales Tax - Maine Golf

Senators | Maine State Legislature

Maine House of Representatives

Thank you! See you on the course soon!

Randall & Kait

Fogg Brook Resort

For more information, reply to this email or call the resort, 207-355-5515