LD 1587
pg. 14
Page 13 of 16 An Act To Modernize Maine's Tax Code Page 15 of 16
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LR 1638
Item 1

 
playing phases of lottery schemes.__"Electronic video machine"
has the same meaning as in Title 17, section 330, subsection
1-A; and

 
Sec. G-5. 36 MRSA §6652, sub-§1-B, ¶D is enacted to read:

 
D.__A slot machine and associated equipment, as those terms
are defined in Title 8, section 1001, and any part thereof,
and any device or machine used directly and primarily in the
operation or use of a slot machine, including but not
limited to printing mechanisms, video display monitors,
metering devices and computer equipment.

 
Sec. G-6. 36 MRSA §6652, sub-§1-B, ¶¶E and F are enacted to read:

 
E.__Property predominantly employed by the person in
possession of that property either in the provision of a
nonqualified service or in support of the provision of a
nonqualified service being provided by that person,
exclusive of property used by a person in providing a
nonqualified service to an affiliate when that property
would be eligible for reimbursement if it were owned by that
affiliate; and

 
F.__Property employed by the person in possession of that
property either in a retail sales facility or employed
predominantly in the support of such a facility.__Property
employed in support of a retail sales facility does not
include property employed predominantly in one or more
qualified services or in one or more of the services listed
in section 6651, subsection 2-A, paragraphs A to D by any
person, or in any activity in support of or the business
activity of that person related to such qualified services
or listed services.

 
Paragraphs A and B apply to property tax years beginning after
April 1, 1996.__Property affected by paragraphs A and B that was
eligible for reimbursement pursuant to chapter 915 of property
taxes paid for the 1996 property tax year is grandfathered into
the program and continues to be eligible for reimbursements for
up to 12 property tax years, unless it subsequently becomes
ineligible.__Paragraphs E and F apply to property tax years
beginning after April 1, 2005.__Property affected by paragraphs E
and F that was eligible for reimbursement under this chapter for
property taxes paid for the 2005 property tax year is
grandfathered into the program and continues to be eligible for
reimbursement to the extent permitted by this chapter as that
property existed on April 1, 2005, unless it subsequently becomes
ineligible.__Property used in the provision of a nonqualified


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