Sec. 1. 36 MRSA §6652, sub-§1-B, ¶¶A and B, as enacted by PL 1997, c. 24, Pt. C, §14, are amended to read:

A. Office furniture, including, without limitation, tables, chairs, desks, bookcases, filing cabinets and modular office partitions; and

B. Lamps and lighting fixtures.; and

Sec. 2. 36 MRSA §6652, sub-§1-B, ¶C is enacted to read:

C.__All gambling machines or devices, including, but not limited to, electronic video machines, specifically designed or manufactured for use in the operation of any gambling or wagering activity.__As used in this paragraph, "gambling machine or device" means any device, machine, paraphernalia or equipment that is used or usable in the playing phases of any gambling activity, whether that activity consists of gambling between persons or gambling by a person involving the playing of a machine.__However, lottery tickets and other items used in the playing phases of lottery schemes are not gambling devices within this definition.__ "Electronic video machine" has the same meaning as in Title 17, section 330, subsection 1-A.

Sec. 3. Application. This Act applies to property tax years beginning on or after April 1, 2004.

SUMMARY

This bill excludes gambling machines and devices, including electronic video machines, from eligibility in the business equipment tax reimbursement program.