LD 1660
pg. 8
Page 7 of 17 An Act To Reduce Income Taxes and Encourage Economic Growth in Maine Page 9 of 17
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LR 2361
Item 1

 
(4) Telecommunications personal property subject to the
tax imposed by section 457; and

 
(5) Gambling machines or devices, including any device,
machine, paraphernalia or equipment that is used or
usable in the playing phases of any gambling activity
as that term is defined in Title 8, section 1001,
subsection 15, whether that activity consists of
gambling between persons or gambling by a person
involving the playing of a machine. "Gambling machines
or devices" includes, without limitation:

 
(a) Associated equipment as defined in Title 8,
section 1001, subsection 2;

 
(b) Computer equipment used directly and primarily
in the operation of a slot machine as defined in
Title 8, section 1001, subsection 39;

 
(c) An electronic video machine as defined in
Title 17, section 330, subsection 1-A;

 
(d) Equipment used in the playing phases of
lottery schemes; and

 
(e) Repair and replacement parts of a gambling
machine or device.

 
(6) Property located at a retail sales facility
exceeding 100,000 square feet of interior customer
selling space and used primarily in a retail sales
activity, unless the facility is owned by a business
whose Maine-based operation derives less than 50% of
its total annual revenue on a calendar-year basis from
sales that are subject to Maine sales tax.__For
purposes of this subparagraph, the following terms have
the following meanings:

 
(a)__"Primarily" means more than 50% of the time;

 
(b)__"Retail sales activity" means an activity
associated with the selection and purchase of
goods or the rental of tangible personal property;
and

 
(c)__"Retail sales facility" means a structure used to serve
customers who are physically present at the facility for the
purpose of selecting and purchasing goods at retail or for
renting tangible


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