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pastureland and horticultural land, differentiated by region where | justified. Any variation in assessment of farmland from the | recommended values must be substantiated by the local assessor | within the parameters allowed within this subchapter. |
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| | Sec. 12. 36 MRSA §2013, as amended by PL 1997, c. 514, §1, is | further amended by repealing and replacing the headnote to read: |
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| §2013.__Refund of sales tax on electricity, depreciable machinery |
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| | Sec. 13. 36 MRSA §2013, sub-§§2 and 3, as amended by PL 1993, c. 151, | §1, are further amended to read: |
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| | 2. Credit authorized. Any person, association of persons, | firm or corporation who that purchases electricity or that | purchases or leases depreciable machinery or equipment for use in | commercial agricultural production, commercial fishing or | commercial aquacultural production must be refunded the amount of | sales tax paid by presenting to the State Tax Assessor evidence | that the machinery or equipment complies with the definitions of | subsection 1 purchase is eligible for refund under this section. |
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| Evidence required by the State Tax Assessor may include a copy or | copies of that portion of the purchaser's or lessee's most recent | filing under the United States Internal Revenue Code that | indicates that the purchaser or lessee is engaged in commercial | agricultural production, commercial fishing or commercial | aquacultural production and that the purchased machinery or | equipment is depreciable for those purposes or would be | depreciable for those purposes if owned by the lessee. |
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| In the event that any piece of machinery or equipment is only | partially depreciable under the United States Internal Revenue | Code, any reimbursement of the sales tax must be prorated | accordingly. |
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| Application for refunds must be filed with the State Tax Assessor | within 36 months of the date of purchase or execution of the | lease. |
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| | 3. Exemption for large purchase after certification. Sales | tax is not paid on the purchase of electricity or a single item | of machinery or equipment if the purchaser has the certification | of the State Tax Assessor that the purchaser is engaged in | commercial agricultural production, commercial fishing or | commercial aquacultural production and that the purchaser may | purchase electricity or depreciable machinery and equipment | without paying Maine sales tax. The seller is required to obtain |
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