36 M.R.S. § 1603 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1603
36 §1603. Definition of "municipal cost component"
Status: in_force

1. Definition. For the purposes of this chapter, "municipal cost component" means the cost of funding services in the Unorganized Territory Tax District that would not be borne by the State if the Unorganized Territory Tax District were a municipality, but does not include a state cost allocation charge, including, without limitation, reimbursement to the General Fund for departmental functions such as accounting, personnel administration and supervision. "Municipal cost component" also includes the cost of funding obligations of the unorganized territory under the terms of a tax increment financing district approved by the Commissioner of Economic and Community Development pursuant to Title 30‑A, chapter 206 . The "municipal cost component" includes, but is not limited to: A. The cost of education, as would be determined by the Essential Programs and Services Funding Act if the unorganized territory were a municipality; [PL 2005, c. 686, Pt. A, §65 (AMD).] B. The cost of services the state funds in the unorganized territory that are funded locally by a municipality; the cost of forest fire protection to be included in the cost component must be determined in accordance with Title 12, section 9205‑A and collected in the same manner as other portions of the municipal cost component; [PL 2007, c. 627, §34 (AMD).] C. The cost of reimbursement by the State for services a county provides to the unorganized territory in accordance with Title 30‑A, chapter 305 . A county may not be reimbursed for services provided on or after January 1, 1979, unless a legislative allocation is obtained pursuant to this chapter. If a county receives, in addition to its budget, funds that are designated by the Legislature for a specific purpose and the county does not spend those funds for that specific purpose in that fiscal year, then the reimbursement under this chapter to that county for the next fiscal year must be reduced by an amount equal to the amount of funds so designated that were not expended for that specific purpose; and [PL 2007, c. 627, §34 (AMD).] D. The cost for payments that the unorganized territory is required to make pursuant to the terms of a tax increment financing district approved by the Commissioner of Economic and Community Development pursuant to Title 30‑A, chapter 206 with respect to taxable property in the Unorganized Territory Tax District. [PL 2009, c. 619, Pt. B, §1 (AMD).] [PL 2009, c. 619, Pt. B, §1 (AMD).]
36 M.R.S. § 5219-S — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-S
36 §5219-S. Earned income credit
Status: in_force

1. Resident taxpayer; tax years beginning 2020, 2021. For tax years beginning on or after January 1, 2020 but before January 1, 2022, a resident individual who is an eligible individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal earned income credit for the same taxable year for a resident eligible individual who does not have a qualifying child and 12% of the federal earned income credit for the same taxable year for all other resident eligible individuals; except that, for taxable years beginning after December 31, 2020 and before January 1, 2022, a resident individual who is an eligible individual is allowed a credit against the tax otherwise due under this Part in the amount of 20% of the federal earned income credit for the same taxable year. [PL 2021, c. 635, Pt. E, §1 (AMD).]

1-A. Resident taxpayer; tax years beginning 2022 or after. For tax years beginning on or after January 1, 2022, a resident individual who is an eligible individual is allowed a credit against the tax otherwise due under this Part in the amount of 50% of the federal earned income credit for the same taxable year for a resident eligible individual who does not have a qualifying child and 25% of the federal earned income credit for the same taxable year for all other resident eligible individuals. [PL 2021, c. 635, Pt. E, §2 (NEW).]

2. Nonresident taxpayer; tax years beginning 2020, 2021. For tax years beginning on or after January 1, 2020 but before January 1, 2022, a nonresident individual who is an eligible individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal earned income credit for the same taxable year for a nonresident eligible individual who does not have a qualifying child and 12% of the federal earned income credit for the same taxable year for all other nonresident eligible individuals, except that, for taxable years beginning after December 31, 2020 and before January 1, 2022, all nonresident eligible individuals are allowed a credit in the amount of 20% of the federal earned income credit for the same taxable year, multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , to the individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2021, c. 635, Pt. E, §3 (AMD).]

2-A. Nonresident taxpayer; tax years beginning 2022 or after. For tax years beginning on or after January 1, 2022, a nonresident individual who is an eligible individual is allowed a credit against the tax otherwise due under this Part in the amount of 50% of the federal earned income credit for the same taxable year for a nonresident eligible individual who does not have a qualifying child and 25% of the federal earned income credit for the same taxable year for all other nonresident eligible individuals, multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , to the individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2021, c. 635, Pt. E, §4 (NEW).]

3. Part-year resident taxpayer; tax years beginning 2020, 2021. For tax years beginning on or after January 1, 2020 but before January 1, 2022, an eligible individual who files a return as a part-year resident in accordance with section 5224‑A is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal earned income credit for the same taxable year for an eligible part-year individual who does not have a qualifying child and 12% of the federal earned income credit for the same taxable year for all other eligible part-year individuals, except that, for taxable years beginning after December 31, 2020 and before January 1, 2022, all eligible part-year individuals are allowed a credit in the amount of 20% of the federal earned income credit for the same taxable year, multiplied by a ratio, the numerator of which is the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph B for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2021, c. 635, Pt. E, §5 (AMD).]

3-A. Part-year resident taxpayer; tax years beginning 2022 or after. For tax years beginning on or after January 1, 2022, an eligible individual who files a return as a part-year resident in accordance with section 5224‑A is allowed a credit against the tax otherwise due under this Part in the amount of 50% of the federal earned income credit for the same taxable year for an eligible part-year individual who does not have a qualifying child and 25% of the federal earned income credit for the same taxable year for all other eligible part-year individuals, multiplied by a ratio, the numerator of which is the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph B for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2021, c. 635, Pt. E, §6 (NEW).]

4. Limitation. The credit allowed by this section may not reduce the Maine income tax to less than zero, except that for tax years beginning on or after January 1, 2016, the credit allowed under subsections 1 , 1‑A , 3 and 3‑A is refundable. [PL 2021, c. 759, Pt. A, §1 (AMD).]

5. Eligible individual under 25 years of age and without a qualifying child. The credit for an eligible individual who is entitled to a credit under subsections 1 to 3‑A , has not attained 25 years of age and does not have a qualifying child for the taxable year must be calculated in the same manner as it would be calculated if that individual were eligible for a federal earned income credit. [PL 2021, c. 635, Pt. E, §8 (AMD).]

6. Eligible individual defined. For tax years beginning on or after January 1, 2020, for the purposes of this section, unless the context otherwise indicates, "eligible individual" has the same meaning as under Section 32(c)(1) of the Code except that "eligible individual" also includes an individual who does not have a qualifying child for the taxable year, who is at least 18 years of age and has not attained 25 years of age before the close of the taxable year and who also meets the qualifications under Section 32(c)(1)(A)(ii)(I) and (III) of the Code. [PL 2019, c. 527, Pt. B, §2 (NEW); PL 2019, c. 527, Pt. B, §3 (AFF).]

7. Federal individual taxpayer identification numbers. For tax years beginning on or after January 1, 2021, for an individual who files a federal income tax return, notwithstanding Section 32(m) of the Code, for purposes of calculating the credit allowed pursuant to this section, the taxpayer identification number required by Section 32(c)(1)(E) and 32(c)(3)(D) of the Code means a federal individual taxpayer identification number issued to an individual by the Internal Revenue Service or a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year. [PL 2021, c. 479, §1 (NEW).]

Revisor's Note: §5219-S. Credit for consumption of wood processing residue (As enacted by PL 1999, c. 755, §1 is REALLOCATED TO TITLE 36, SECTION 5219-T)
36 M.R.S. § 1482 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1482
36 §1482. Excise tax
Status: in_force

1. Annual excise tax. An annual excise tax is imposed with respect to each registration year in the following cases. A. For the privilege of operating an aircraft within the State, each heavier-than-air aircraft or lighter-than-air aircraft operated in this State that is owned or controlled by a resident of this State is subject to an excise tax computed as follows: 9 mills on each dollar of the maker's average equipped price for the first or current year of model; 7 mills for the 2nd year; 5 mills for the 3rd year; 4 mills for the 4th year; and 3 mills for the 5th and succeeding years. The minimum tax is $10. Nonresidents of this State who operate aircraft within this State for compensation or hire must pay 1/12 of the tax amount computed as required in this paragraph for each calendar month or fraction thereof that the aircraft remains in the State. [PL 2011, c. 610, Pt. A, §7 (AMD).] A-1. [PL 1991, c. 846, §14 (RP).] B. For the privilege of operating a mobile home upon the public ways, each mobile home to be so operated is subject to such excise tax as follows: A sum equal to 25 mills on each dollar of the maker's list price for the first or current year of model, 20 mills for the 2nd year, 16 mills for the 3rd year and 12 mills for the 4th year and succeeding years. The minimum tax is $15. [PL 2011, c. 240, §10 (AMD).] C. For the privilege of operating a motor vehicle or camper trailer on the public ways, each motor vehicle, other than a stock race car, or each camper trailer to be so operated is subject to excise tax as follows, except as specified in subparagraph (3), (4) or (5): a sum equal to 24 mills on each dollar of the maker's list price for the first or current year of model, 17 1/2 mills for the 2nd year, 13 1/2 mills for the 3rd year, 10 mills for the 4th year, 6 1/2 mills for the 5th year and 4 mills for the 6th and succeeding years. The minimum tax is $5 for a motor vehicle other than a bicycle with motor attached, $2.50 for a bicycle with motor attached, $15 for a camper trailer other than a tent trailer and $5 for a tent trailer. The excise tax on a stock race car is $5. (1) On new registrations of automobiles, trucks and truck tractors, the excise tax payment must be made prior to registration and is for a one-year period from the date of registration. (2) Vehicles registered under the International Registration Plan are subject to an excise tax determined on a monthly proration basis if their registration period is less than 12 months. (3) For commercial vehicles manufactured in model year 1996 and after, the amount of excise tax due for trucks or truck tractors registered for more than 26,000 pounds and for Class A special mobile equipment, as defined in Title 29‑A, section 101, subsection 70 , is based on the purchase price in the original year of title rather than on the list price. Verification of purchase price for the application of excise tax is determined by the initial bill of sale or the state sales tax document provided at point of purchase. The initial bill of sale is that issued by the dealer to the initial purchaser of a new vehicle. (4) For buses manufactured in model year 2006 and after, the amount of excise tax due is based on the purchase price in the original year of title rather than on the list price. Verification of purchase price for the application of excise tax is determined by the initial bill of sale or the state sales tax document provided at point of purchase. The initial bill of sale is that issued by the dealer to the initial purchaser of a new vehicle. (5) For trucks or truck tractors registered for more than 26,000 pounds that have been reconstructed using a prepackaged kit that may include a frame, front axle or body but does not include a power train or engine and for which a new certificate of title is required to be issued, the amount of excise tax due is based on the maker's list price of the prepackaged kit. For motor vehicles being registered pursuant to Title 29‑A, section 405, subsection 1, paragraph C , the excise tax must be prorated for the number of months in the registration. [PL 2013, c. 263, §1 (AMD).] D. [PL 2001, c. 671, §33 (RP).] [PL 2013, c. 263, §1 (AMD).]

2. Tax 1/2 during certain periods. The excise tax is 1/2 of the amount provided in subsection 1 during the following periods: A. On a farm truck , as defined in Title 29‑A, section 505, subsection 1 , with 2 or 3 axles that is used primarily for transportation of agricultural produce grown by the owner on the owner's farm during the last 6 months of a registration year; and [PL 2011, c. 240, §11 (AMD).] B. On all property subject to excise tax under subsection 1 during the last 4 months of a registration year. [PL 2011, c. 240, §11 (AMD).] [PL 2011, c. 240, §11 (AMD).]

3. Tax paid for previous registration year. If an excise tax was paid in accordance with this section for the previous registration year by the same person on the same vehicle, the excise tax for the new registration year must be assessed as if the vehicle was in its next year of model. [PL 2019, c. 401, Pt. A, §15 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]

4. Maker's list price. The maker's list price of a vehicle to be used must be obtained from sources approved by the State Tax Assessor, except for a truck or truck tractor described under subsection 1, paragraph C , subparagraph (5). When the maker's list price of a vehicle is not readily obtainable the State Tax Assessor shall prescribe the maker's list price to be used or the manner in which the maker's list price is determined. A. At the time of payment of the excise tax prior to a new registration for a new passenger vehicle purchased from a motor vehicle dealer licensed in any state for the sale of new passenger vehicles, the owner shall submit the manufacturer's suggested retail price sticker, or a copy of the sticker, to the excise tax collector. In the case of rental and fleet vehicles, other documentation may be provided at the discretion of the municipal excise tax collector. This paragraph applies only to those vehicles for which a manufacturer's suggested retail price sticker is required by the Federal Government. [PL 1997, c. 200, §1 (NEW).] [PL 2013, c. 263, §2 (AMD).]

5. Credits. An owner or lessee who has paid the excise tax in accordance with this section or the property tax for a vehicle is entitled to a credit up to the maximum amount of the tax previously paid in that registration year for any one vehicle toward the tax for any number of vehicles, regardless of the number of transfers that may be required of the owner or lessee in that registration year. The credit is available only if the vehicle's ownership is transferred, the vehicle is totally lost by fire, theft or accident, the vehicle is totally junked or abandoned, the use of the vehicle is totally discontinued or, in the case of a leased vehicle, the registration is transferred. A. The credit must be given in any place in which the excise tax is payable. [PL 1997, c. 175, §1 (AMD).] B. For each transfer made in the same registration year, the owner shall pay $3 to the place in which the excise tax is payable. [PL 2011, c. 240, §13 (AMD).] C. During the last 4 months of the registration year, the credit may not exceed 1/2 of the maximum amount of the tax previously paid in that registration year for any one vehicle. [PL 2011, c. 240, §13 (AMD).] D. If the credit available under this subsection exceeds the amount transferred to another vehicle, a municipality may choose, but is not required to refund the excess amount. If a municipality chooses to refund excess amounts it must do so in all instances where there is an excess amount. [PL 2007, c. 83, §1 (RPR).] E. For the purposes of this subsection, "owner" includes the surviving spouse of the owner. [PL 2011, c. 240, §13 (AMD).] F. [PL 1987, c. 79, §§6, 7 (RP).] G. For the purposes of this subsection, "totally discontinued" means that the owner has permanently discontinued all use of the vehicle except for selling, transferring ownership of, junking or abandoning that vehicle. The owner of the vehicle must provide a signed statement attesting that use of the vehicle from which the credit is being transferred is totally discontinued. If the owner who has totally discontinued use of a vehicle later seeks to register that vehicle, no excise tax credits may be applied with respect to the registration of that vehicle or any subsequent transfer of that vehicle's registration. [PL 2015, c. 87, §1 (NEW).] [PL 2019, c. 401, Pt. A, §16 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]

6. Payment of tax. Payment of excise tax before property taxes are committed. A. Where the person seeking to pay the excise tax owned the vehicle other than an automobile, truck or truck tractor on or before April 1st, the excise tax must be paid before property taxes for the year in question are committed to the collector, otherwise the owner is subject to a personal property tax. [PL 2017, c. 288, Pt. A, §44 (AMD).] B. Where the person seeking to pay the excise tax acquired the vehicle other than an automobile, truck or truck tractor after April 1st, or, being a nonresident, brought the vehicle other than an automobile, truck or truck tractor into this State after April 1st, the excise tax may be paid at any time. [PL 1979, c. 666, §39 (AMD).] C. Where a property tax is paid and later registration of the vehicle is desired, the property tax paid shall be allowed as a credit on the excise tax. [PL 1971, c. 396 (AMD).] D. Where an excise tax is paid on a mobile home and said mobile home is later in the same year assessed as real estate, the excise tax paid shall be allowed as a credit on the real estate tax. [PL 1975, c. 623, §56-A (RPR).] E. [PL 2011, c. 240, §14 (RP).] [PL 2017, c. 288, Pt. A, §44 (AMD).]

7. Special mobile equipment; local option. A municipality may by ordinance refund a portion of the excise tax paid on leased special mobile equipment, as defined by Title 29‑A, section 101, subsection 70 , if the person who paid the excise tax provides evidence that the registration has been voluntarily surrendered and cancelled under Title 29‑A, section 410 . The amount of the refund must be the percentage of the excise tax paid that is equal to the percentage represented by the number of full months remaining in the year of the cancelled registration. [PL 2001, c. 238, §1 (NEW).]
36 M.R.S. § 603 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 603
36 §603. Exceptions
Status: in_force

The excepted cases referred to in section 602 are the following. [PL 2025, c. 113, Pt. D, §14 (AMD).]

1. Personal property employed in trade. All personal property employed in trade, in the erection of buildings or vessels or in the mechanic arts must be taxed in the place where so employed as long as the owner or the owner's employee, subcontractor or agent occupies any store, storehouse, shop, mill, wharf, landing place or shipyard in that place for the purpose of such employment. A. For the purposes of this subsection, "personal property employed in trade" includes both liquefied petroleum gas installations and industrial and medical gas installations, together with tanks or other containers used in connection with those installations. [PL 2025, c. 113, Pt. D, §14 (AMD).] B. [PL 1973, c. 592, §7 (RP).] [PL 2025, c. 113, Pt. D, §14 (AMD).]

1-A. Cargo trailers. A cargo trailer must be taxed in the place of its primary location on April 1st, even though the cargo trailer may not be present in that place on April 1st. For purposes of this subsection, "primary location" means the place where the cargo trailer is usually based and where it regularly returns for repairs, supplies and activities related to its use. [PL 2017, c. 170, Pt. B, §5 (AMD).]

2. Enumeration. [PL 2007, c. 627, §18 (RP).]

2-A. Enumeration. The following personal property must be taxed in the place where it is situated: A. Portable mills; [PL 2007, c. 627, §19 (NEW).] B. All store fixtures, office furniture, furnishings, fixtures and equipment; [PL 2007, c. 627, §19 (NEW).] C. Professional libraries, apparatus, implements and supplies; [PL 2007, c. 627, §19 (NEW).] D. Coin-operated vending or amusement devices; [PL 2007, c. 627, §19 (NEW).] E. All camper trailers, as defined in section 1481 ; and [PL 2007, c. 627, §19 (NEW).] F. Television and radio transmitting equipment. [PL 2007, c. 627, §19 (NEW).] [PL 2007, c. 627, §19 (NEW).]

3. Nonresidents. Personal property that is within the State and owned by persons residing out of the State must be taxed either to the owner, to the person possessing the personal property or to the person owning or occupying any store, storehouse, shop, mill, wharf, landing, shipyard or other place where such personal property is located. A. A lien is created on such property for the payment of the tax, which may be enforced by the tax collector to whom the tax is committed, by a sale of the property as provided. [PL 2025, c. 113, Pt. D, §14 (AMD).] B. A lien is created on such property on behalf of the person in possession, which that person may enforce, for the repayment of all sums by that person lawfully paid in discharge of the tax. If that person pays more than that person's proportionate part of such tax, or if that person's own goods or property are applied to the payment and discharge of the whole tax, that person may recover of the owner that owner's proper share of the tax. [PL 2025, c. 113, Pt. D, §14 (AMD).] [PL 2025, c. 113, Pt. D, §14 (AMD).]

4. Domestic fowl raised for meat purposes or egg production. [PL 1973, c. 592, §11 (RP).]

5. Mules, horses, neat cattle and domestic fowl. [PL 1973, c. 592, §11 (RP).]

6. Belonging to minors or wards under guardianship. Personal property belonging to minors under guardianship must be taxed to the guardian in the place where the guardian resides. The personal property of all other persons under guardianship must be taxed to the guardian in the place where the ward resides. [PL 2025, c. 113, Pt. D, §14 (AMD).]

7. Partners in business. Personal property of partners in business, when subject to taxation under subsections 1 and 2‑A , may be taxed to the partners jointly under their partnership name; and in such cases they are jointly and severally liable for the tax. [RR 2021, c. 2, Pt. A, §126 (COR).]

8. Owned by persons unknown. Personal property owned by persons unknown must be taxed to the person having possession of the personal property. A lien is created on that personal property on behalf of the person in possession, which the possessor may enforce for the repayment of all sums by the possessor lawfully paid in discharge of the tax. [PL 2025, c. 113, Pt. D, §14 (AMD).]

9. Certain corporations. The personal property of manufacturing, mining, smelting, agricultural and stock raising corporations, and of corporations organized for the purpose of buying, selling and leasing real estate, must be taxed to the corporation or to the persons having possession of such property in the place where situated, except as provided in subsections 1 and 10 . [PL 2025, c. 113, Pt. D, §14 (AMD).]

10. Tax situs. The tax situs of tangible personal property is at the mining site if that property is: A. Owned, leased or otherwise subject to possessory control of a mining company; and [PL 1981, c. 711, §7 (NEW).] B. On route to or from, being transported to or from or destined to or from a mining site. [PL 2025, c. 469, §8 (AMD); PL 2025, c. 469, §44 (AFF).] Except as otherwise provided in this subsection, the tax situs of tangible personal property leased to a mining company is in the place where the property is situated. For the purposes of this subsection, the definitions of section 2855 apply. [PL 2025, c. 113, Pt. D, §14 (AMD); PL 2025, c. 469, §8 (AMD); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 2013 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2013
36 §2013. Refund of sales tax on depreciable machinery and equipment purchases
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following words have the following meanings. A. "Commercial agricultural production" means commercial production of crops, maple syrup, honey, plants, trees, compost and livestock. [PL 2019, c. 7, §1 (AMD).] A-1. "Commercial aquacultural production" means the commercial production of cultured fish, shellfish, seaweed or other marine plants for human and animal consumption, including: (1) All cultivating activities occurring at hatcheries or nurseries, from the egg, larval or spore stages to the transfer of the product to a growing site; and (2) All cultivating activities occurring on water, from the receipt of fish, shellfish, seaweed or other marine plants from onshore facilities to the delivery of harvested products to onshore facilities for processing. [PL 1993, c. 151, §1 (NEW).] B. "Commercial fishing" means attempting to catch fish or any other marine animals or organisms with the intent of disposing of them for profit or trade in commercial channels and does not include subsistence fishing for personal use, sport fishing or charter boat fishing where the vessel is used for carrying sport anglers to available fishing grounds. [PL 1993, c. 151, §1 (AMD).] B-1. "Commercial wood harvesting" means the commercial severance and yarding of trees for sale or for processing into logs, pulpwood, bolt wood, wood chips, stud wood, poles, pilings, biomass or fuel wood or other products commonly known as forest products. [PL 2011, c. 657, Pt. N, §2 (NEW); PL 2011, c. 657, Pt. N, §3 (AFF).] B-2. "Commercial mining" means the commercial extraction or removal of metallic minerals or overburden or the preparation, washing, cleaning or other treatment of metallic minerals and includes the bulk sampling, advanced exploration, extraction or beneficiation of metallic minerals within a mining area. "Commercial mining" does not include: (1) Exploration; (2) The physical extraction, crushing, grinding, storage or heating of calcium carbonate or limestone to produce cement; (3) The exploration for or physical extraction, crushing, grinding, sorting or storage of borrow, topsoil, clay or silt; or (4) The exploration for or physical extraction, crushing, grinding, sorting or storage of gemstones, aggregate, dimension stone or other construction materials from a quarry. As used in this paragraph, "advanced exploration," "beneficiation," "cement," "exploration" and "metallic mineral" have the same meanings as in Title 38, section 490‑MM . [PL 2025, c. 469, §13 (NEW); PL 2025, c. 469, §44 (AFF).] C. "Depreciable machinery and equipment" means, except as otherwise provided by this paragraph, that part of the following machinery and equipment for which depreciation is allowable under the Code and repair parts for that machinery and equipment: (1) New or used machinery and equipment for use directly and primarily in commercial agricultural production, including self-propelled vehicles; attachments and equipment for the production of field and orchard crops; new or used machinery and equipment for use directly and primarily in production of milk, maple syrup or honey, animal husbandry and production of livestock, including poultry; new or used machinery and equipment used in the removal and storage of manure; and new or used machinery and equipment not used directly and primarily in commercial agricultural production, but used to transport potatoes from a truck into a storage location; (2) New or used watercraft, nets, traps, cables, tackle and related equipment necessary to and used directly and primarily in commercial fishing; (3) New or used watercraft, machinery or equipment used directly and primarily for commercial aquacultural production, including, but not limited to: nets; ropes; cables; anchors and anchor weights; shackles and other hardware; buoys; fish tanks; fish totes; oxygen tanks; pumping systems; generators; water-heating systems; boilers and related pumping systems; diving equipment; feeders and related equipment; power-generating equipment; tank water-level sensors; aboveground piping; water-oxygenating systems; fish-grading equipment; safety equipment; and sea cage systems, including walkways and frames, lights, netting, buoys, shackles, ropes, cables, anchors and anchor weights; (4) New or used machinery and equipment for use directly and primarily in commercial wood harvesting, including, but not limited to, chain saws, skidders, delimbers, forwarders, slashers, feller bunchers and wood chippers; and (5) New or used machinery and equipment for use directly and primarily in commercial mining. "Depreciable machinery and equipment" does not include a motor vehicle as defined in section 1752, subsection 7 or a trailer as defined in section 1752, subsection 19‑A . [PL 2025, c. 469, §14 (AMD); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §§13, 14 (AMD); PL 2025, c. 469, §44 (AFF).]

2. Refund authorized. Any person, association of persons, firm or corporation that purchases electricity or fuel, or that purchases or leases depreciable machinery or equipment, for use in commercial agricultural production, commercial fishing, commercial aquacultural production, commercial wood harvesting or commercial mining must be refunded the amount of sales tax paid upon presenting to the assessor evidence that the purchase is eligible for refund under this section. Evidence required by the assessor may include a copy or copies of that portion of the purchaser's or lessee's most recent filing under the Code that indicates that the purchaser or lessee is engaged in commercial agricultural production, commercial fishing, commercial aquacultural production, commercial wood harvesting or commercial mining and that the purchased machinery or equipment is depreciable for those purposes or would be depreciable for those purposes if owned by the lessee. In the event that any piece of machinery or equipment is only partially depreciable under the Code, any reimbursement of the sales tax must be prorated accordingly. In the event that electricity or fuel is used in qualifying and nonqualifying activities, any reimbursement of the sales tax must be prorated accordingly. Application for refunds must be filed with the assessor within 36 months of the date of purchase or execution of the lease. [PL 2025, c. 469, §15 (AMD); PL 2025, c. 469, §44 (AFF).]

3. Purchases made free of tax with certificate. Sales tax need not be paid on the purchase of electricity, fuel or a single item of machinery or equipment if the purchaser has obtained a certificate from the assessor stating that the purchaser is engaged in commercial agricultural production, commercial fishing, commercial aquacultural production, commercial wood harvesting or commercial mining and authorizing the purchaser to purchase electricity, fuel or depreciable machinery and equipment without paying Maine sales tax. The seller is required to obtain a copy of the certificate together with an affidavit as prescribed by the assessor, to be maintained in the seller's records, attesting to the qualification of the purchase for exemption pursuant to this section. In order to qualify for this exemption, the electricity, fuel or depreciable machinery or equipment must be used directly in commercial agricultural production, commercial fishing, commercial aquacultural production, commercial wood harvesting or commercial mining. In order to qualify for this exemption, the electricity or fuel must be used in qualifying activities, including support operations. [PL 2025, c. 469, §16 (AMD); PL 2025, c. 469, §44 (AFF).]

4. Information on processes for refunds and appeals. The assessor shall post information describing the process for requesting a refund under this section on the bureau’s publicly accessible website along with a description of the process to appeal a denial of refund request. [PL 2011, c. 285, §8 (AMD); PL 2011, c. 285, §15 (AFF).]
36 M.R.S. § 4114 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4114
36 §4114. Amount of tax determined
Status: in_force

The assessor shall determine the amount of tax due and payable under this chapter upon any estate or part of that estate. If, after determination and certification of the full amount of the tax upon an estate or any interest in or part of an estate, the estate receives or becomes entitled to property in addition to that shown in the estate tax return filed with the assessor or the United States Internal Revenue Service changes any item increasing the estate's liability shown in the Maine estate tax return filed with the assessor, the personal representative shall within 180 days of any receipt, entitlement or change file an amended Maine estate tax return. The assessor shall determine the amount of additional tax and shall certify the amount due, including interest and penalties, to the person by whom the tax is payable. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 1811 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1811
36 §1811. Sales tax
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

1. Tax imposed; rates. A tax is imposed on the value of all tangible personal property, products transferred electronically and taxable services sold at retail in this State. Value is measured by the sale price. A. For sales occurring on or after October 1, 2013 and before January 1, 2016, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is: (1) Eight percent on the value of prepared food; (2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28‑A, section 2, subsection 15 , in accordance with Title 28‑A, chapter 43 ; (3) Eight percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; and (4) Ten percent on the value of rental for a period of less than one year of: (a) An automobile; (b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or (c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty. [PL 2019, c. 607, Pt. B, §2 (AMD).] B. For sales occurring on or after January 1, 2016 and before May 2, 2018, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is: (1) Eight percent on the value of prepared food; (2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28‑A, section 2, subsection 15 , in accordance with Title 28‑A, chapter 43 ; (3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; and (4) Ten percent on the value of rental for a period of less than one year of: (a) An automobile; (b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or (c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty. [PL 2019, c. 607, Pt. B, §3 (AMD).] C. For sales occurring on or after May 2, 2018 and before October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is: (1) Eight percent on the value of prepared food; (2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28‑A, section 2, subsection 15 , in accordance with Title 28‑A, chapter 43 ; (3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; (4) Ten percent on the value of rental for a period of less than one year of: (a) An automobile; (b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or (c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty; and (5) Ten percent on the value of adult use cannabis and adult use cannabis products beginning on the first day of the calendar month in which adult use cannabis and adult use cannabis products may be sold in the State by a cannabis establishment licensed to conduct retail sales pursuant to Title 28‑B, chapter 1 . [PL 2019, c. 607, Pt. B, §4 (AMD); PL 2021, c. 669, §5 (REV).] D. For sales occurring on or after October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is: (1) Eight percent on the value of prepared food; (2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28‑A, section 2, subsection 15 , in accordance with Title 28‑A, chapter 43 and liquor sold for on-premises consumption by a licensed brewery, small brewery, tenant brewery, winery, small winery, tenant winery, distillery or small distillery pursuant to Title 28‑A, section 1355‑A, subsection 2, paragraph B ; (3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; (4) Ten percent on the value of rental for a period of less than one year of: (a) An automobile; or (c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty; and (5) (TEXT EFFECTIVE UNTIL 1/01/26) Ten percent on the value of adult use cannabis, adult use cannabis products and, if sold by a person to an individual who is not a qualifying patient, cannabis and cannabis products beginning on the first day of the calendar month in which adult use cannabis and adult use cannabis products may be sold in the State by a cannabis establishment licensed to conduct retail sales pursuant to Title 28‑B, chapter 1 . (5) (TEXT EFFECTIVE 1/01/26) Before January 1, 2026, 10% on the value of adult use cannabis, adult use cannabis products and, if sold by a person to an individual who is not a qualifying patient, cannabis and cannabis products beginning on the first day of the calendar month in which adult use cannabis and adult use cannabis products may be sold in the State by a cannabis establishment licensed to conduct retail sales pursuant to Title 28‑B, chapter 1 . For sales occurring on or after January 1, 2026, the applicable rate of tax under this subparagraph is 14%. [PL 2025, c. 87, §7 (AMD); PL 2025, c. 388, Pt. F, §1 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).] [PL 2025, c. 87, §7 (AMD); PL 2025, c. 388, Pt. F, §1 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).]

2. Public utility sales; tax added to rates. The tax imposed upon the sale and distribution of gas, water or electricity by any public utility, the rates for which sale and distribution are established by the Public Utilities Commission, must be added to the rates so established. [PL 2019, c. 401, Pt. B, §16 (NEW).]
36 M.R.S. § 1818 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1818
36 §1818. Tax on adult use cannabis and adult use cannabis products (WHOLE SECTION TEXT EFFECTIVE 1/01/26)
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE 1/01/26)

Before January 1, 2026, all sales tax revenue collected pursuant to section 1811 on the sale of adult use cannabis and adult use cannabis products must be deposited into the General Fund, except that, before January 1, 2026, on or before the last day of each month, the State Controller shall transfer 12% of the sales tax revenue received by the assessor during the preceding month pursuant to section 1811 to the Adult Use Cannabis Public Health and Safety and Municipal Opt-in Fund established under Title 28‑B, section 1101 . Beginning January 1, 2026, on or before the last day of each month, the State Controller shall transfer 9% of the sales tax revenue received by the assessor on the sale of adult use cannabis and adult use cannabis products during the preceding month pursuant to section 1811 to the Adult Use Cannabis Public Health and Safety and Municipal Opt-in Fund established under Title 28‑B, section 1101 . [PL 2025, c. 388, Pt. F, §2 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).](CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/26)

All sales tax revenue collected pursuant to section 1811 on the sale of adult use cannabis and adult use cannabis products must be deposited into the General Fund, except that, on or before the last day of each month, the State Controller shall transfer 12% of the sales tax revenue received by the assessor during the preceding month pursuant to section 1811 to the Adult Use Cannabis Public Health and Safety and Municipal Opt-in Fund established under Title 28‑B, section 1101 . [PL 2021, c. 645, §5 (AMD); PL 2021, c. 669, §5 (REV).]
36 M.R.S. § 4105 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4105
36 §4105. Personal representative's liability for tax
Status: in_force

1. Payment of tax. The tax imposed by this chapter must be paid by the personal representative to the extent of assets subject to the personal representative's control. The assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter 2 . [PL 2011, c. 380, Pt. M, §9 (NEW).]

2. Certification of payment. A final account of a personal representative of an estate may not be allowed by the Probate Court unless the personal representative has filed in the Probate Court a certificate of the assessor showing either that the amount of tax has been paid, that payment has been secured as provided in section 4108 or that no tax is due. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 895 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 895
36 §895. Warrant form; for completion of collection by treasurer
Status: in_force

The State Tax Assessor shall prescribe the form of the warrant for use by the municipal treasurer where the tax collector has failed to collect and pay the taxes to the treasurer as required. [PL 1975, c. 765, §15 (RPR).]
36 M.R.S. § 1752 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1752
36 §1752. Definitions
Status: in_force

The following words, terms and phrases when used in chapters 211 to 225 have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:

1. Advertise. "Advertise" means to make a public announcement by any means whatsoever, including a notice or announcement in a radio or televised broadcast, newspaper, magazine, catalog, circular, handbill, sign, placard or billboard. [PL 2007, c. 627, §36 (AMD).]

1-A. Aircraft. "Aircraft" means any powered contrivance designed for navigation in the air except a rocket or missile. [PL 1975, c. 317, §1 (NEW).]

1-B. Automobile. "Automobile" means a self-propelled 4-wheel motor vehicle designed primarily to carry passengers and not designed to run on tracks. "Automobile" includes a pickup truck or van with a gross vehicle weight rating of 10,000 pounds or less. [PL 2011, c. 644, §9 (AMD); PL 2011, c. 644, §33 (AFF).]

1-C. Business. "Business" includes any activity engaged in with the object of gain, benefit or advantage, either direct or indirect. [PL 2011, c. 240, §16 (AMD).]

1-D. Casual sale. "Casual sale" means an isolated transaction in which tangible personal property or a taxable service is sold other than in the ordinary course of repeated and successive transactions of like character by the person making the sale. "Casual sale" includes transactions at a bazaar, fair, rummage sale, picnic or similar event by a civic, religious or fraternal organization that is not a registered retailer. The sale by a registered retailer of tangible personal property that that retailer has used in the course of the retailer's business is not a casual sale if that property is of like character to that sold by the retailer in the ordinary course of repeated and successive transactions. "Casual sale" does not include any transaction in which a retailer sells tangible personal property or a taxable service on behalf of the owner of that property or the provider of that service. [PL 2005, c. 218, §12 (AMD).]

1-E. Custom computer software program. "Custom computer software program" means any computer software that is written or prepared exclusively for a particular customer. "Custom computer software program" does not include a "canned" or prewritten program that is held or exists for a general or repeated sale, lease or license, even if the program was initially developed on a custom basis or for in-house use. An existing prewritten program that has been modified to meet a particular customer's needs is a "custom computer software program" to the extent of the modification, and to the extent that the amount charged for the modification is separately stated. [PL 1997, c. 557, Pt. B, §1 (NEW); PL 1997, c. 557, Pt. B, §14 (AFF); PL 1997, c. 557, Pt. G, §1 (AFF).]

1-F. Clean fuel. [PL 2007, c. 627, §38 (RP).]

1-G. Clean fuel vehicle. [PL 2007, c. 627, §39 (RP).]

1-H. Commercial groundfishing boat. [PL 2011, c. 548, §14 (RP).]

1-I. Adult use cannabis. "Adult use cannabis" has the same meaning as in Title 28‑B, section 102‑A, subsection 1 . [PL 2023, c. 679, Pt. C, §6 (AMD).]

1-J. Adult use cannabis product. "Adult use cannabis product" has the same meaning as in Title 28‑B, section 102‑A, subsection 2 . [PL 2023, c. 679, Pt. C, §7 (AMD).]

1-K. Ancillary service. "Ancillary service" means a service that is associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance, vertical service and voice mail service. [PL 2025, c. 388, Pt. G, §4 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

1-L. Breast pump. "Breast pump" means an electronically or manually controlled pump device used to express milk from a human breast during lactation, including any external power supply unit packaged and sold with the pump device at the time of sale to power the pump device. "Breast pump" includes breast pump replacement parts, breast pump collection and storage supplies and breast pump kits. For the purposes of this subsection, "breast pump collection and storage supplies" means tangible personal property to be used in conjunction with a breast pump to collect milk expressed from a human breast and to store collected milk until it is ready for consumption. [PL 2025, c. 388, Pt. G, §5 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

1-M. Cable and satellite television or radio services. "Cable and satellite television or radio services" means all cable and satellite television or radio services, including the installation or use of associated equipment, for which a charge is made. [PL 2025, c. 388, Pt. G, §6 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

1-N. Conference bridging service. "Conference bridging service" means an ancillary service that links 2 or more participants in an audio or video conference call and may include the provision of a telephone number. "Conference bridging service" does not include the telecommunications services used to reach the conference bridge. [PL 2025, c. 388, Pt. G, §7 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

1-O. Detailed telecommunications billing service. "Detailed telecommunications billing service" means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. [PL 2025, c. 388, Pt. G, §8 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

1-P. Digital audiovisual and digital audio services. "Digital audiovisual and digital audio services" means the electronic transfer of digital audiovisual works and digital audio works to an end user with the right of less than permanent use granted by the seller, including when conditioned upon continued payment from the purchaser or a subscription. For purposes of this subsection: A. "End user" means a person other than a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution or exhibition of the product, in whole or in part, to another person; [PL 2025, c. 388, Pt. G, §9 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] B. "Permanent" means perpetual or for an indefinite or unspecified length of time; [PL 2025, c. 388, Pt. G, §9 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] C. "Subscription" means an agreement with a seller that grants a purchaser the right to obtain products transferred electronically, in a fixed quantity or for a fixed period of time, or both; and [PL 2025, c. 388, Pt. G, §9 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] D. "Transfer electronically" or "electronic transfer" means obtainment by the purchaser by means other than tangible storage media. [PL 2025, c. 388, Pt. G, §9 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] [PL 2025, c. 388, Pt. G, §9 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

1-Q. Digital audiovisual works. "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. [PL 2025, c. 388, Pt. G, §10 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

1-R. Digital audio works. "Digital audio works" means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones. For purposes of this subsection, "ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the purchaser with respect to a communication. [PL 2025, c. 388, Pt. G, §11 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

2. Business. [PL 1987, c. 497, §16 (RP).]

2-A. Directly. "Directly," when used in relation to production of tangible personal property, refers to those activities or operations which constitute an integral and essential part of production, as contrasted with and distinguished from those activities or operations which are simply incidental, convenient or remote to production. [PL 1977, c. 477, §5 (NEW).]

2-B. Extended cable television services. [PL 2003, c. 673, Pt. V, §7 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

2-C. Fabrication services. [PL 2003, c. 673, Pt. V, §8 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

2-D. Forest land. [PL 2015, c. 300, Pt. A, §10 (RP).]

2-E. Forest products. [PL 2015, c. 300, Pt. A, §11 (RP).]

2-F. Directory assistance. "Directory assistance" means an ancillary service of providing telephone number information or address information or both. [PL 2025, c. 388, Pt. G, §12 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

2-G. Durable medical equipment. "Durable medical equipment" means equipment, including repair and replacement parts for such equipment, that: A. Can withstand repeated use; [PL 2025, c. 388, Pt. G, §13 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] B. Is primarily and customarily used to serve a medical purpose; [PL 2025, c. 388, Pt. G, §13 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] C. Generally is not useful to a person in the absence of illness or injury; and [PL 2025, c. 388, Pt. G, §13 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] D. Is not worn in or on the body. [PL 2025, c. 388, Pt. G, §13 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] "Durable medical equipment" does not include mobility-enhancing equipment. [PL 2025, c. 388, Pt. G, §13 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

2-H. Fabrication services. "Fabrication services" means the production of tangible personal property for a consideration for a person who furnishes, either directly or indirectly, the materials used in that production. [PL 2025, c. 388, Pt. G, §14 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

3. Farm tractor. "Farm tractor" means any self-propelled vehicle designed and used primarily as a farm implement for drawing plows, mowing machines and other implements of husbandry.

3-A. Food products. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. WW, §1 (RP); PL 1991, c. 528, Pt. WW, §4 (AFF); PL 1991, c. 591, Pt. WW, §1 (RP); PL 1991, c. 591, Pt. WW, §4 (AFF).]

3-B. Grocery staples. "Grocery staples" means food products ordinarily consumed for human nourishment. "Grocery staples" does not include: A. Spirituous, malt or vinous liquors; [PL 2015, c. 267, Pt. OOOO, §2 (NEW); PL 2015, c. 267, Pt. OOOO, §7 (AFF).] B. Medicines, tonics, vitamins and preparations sold as dietary supplements or adjuncts, except when sold on the prescription of a physician; [PL 2017, c. 170, Pt. C, §1 (AMD).] C. Water, including mineral bottled and carbonated waters and ice; [PL 2015, c. 267, Pt. OOOO, §2 (NEW); PL 2015, c. 267, Pt. OOOO, §7 (AFF).] D. Dietary substitutes; [PL 2015, c. 267, Pt. OOOO, §2 (NEW); PL 2015, c. 267, Pt. OOOO, §7 (AFF).] E. Candy and confections, including but not limited to confectionery spreads. As used in this paragraph, "candy" means a preparation of sugar, honey or other natural or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops or pieces; [PL 2015, c. 267, Pt. OOOO, §2 (NEW); PL 2015, c. 267, Pt. OOOO, §7 (AFF).] F. Prepared food; [PL 2019, c. 231, Pt. A, §5 (AMD).] G. The following food and drinks ordinarily sold for consumption without further preparation: (1) Soft drinks and powdered and liquid drink mixes except powdered milk, infant formula, coffee and tea; (2) Sandwiches and salads; (3) Supplemental meal items such as corn chips, potato chips, crisped vegetable or fruit chips, potato sticks, pork rinds, pretzels, crackers, popped popcorn, cheese sticks, cheese puffs and dips; (4) Fruit bars, granola bars, trail mix, breakfast bars, rice cakes, popcorn cakes, bread sticks and dried sugared fruit; (5) Nuts and seeds that have been processed or treated by salting, spicing, smoking, roasting or other means; (6) Desserts and bakery items, including but not limited to doughnuts, cookies, muffins, dessert breads, pastries, croissants, cakes, pies, ice cream cones, ice cream, ice milk, frozen confections, frozen yogurt, sherbet, ready-to-eat pudding, gelatins and dessert sauces; and (7) Meat sticks, meat jerky and meat bars. As used in this paragraph, "without further preparation" does not include combining an item with a liquid or toasting, microwaving or otherwise heating or thawing a product for palatability rather than for the purpose of cooking the product; and [PL 2019, c. 231, Pt. A, §5 (AMD).] H. Notwithstanding any other provision of law to the contrary, any food product containing any amount of cannabis or cannabis product. [PL 2019, c. 231, Pt. A, §6 (NEW); PL 2021, c. 669, §5 (REV).] "Grocery staples" includes bread and bread products, jam, jelly, pickles, honey, condiments, maple syrup, spaghetti sauce or salad dressing when packaged as a separate item for retail sale. [PL 2019, c. 231, Pt. A, §§5, 6 (AMD); PL 2021, c. 669, §5 (REV).]

3-C. Flea market. [PL 1993, c. 395, §14 (RP).]

3-D. Furniture. [PL 2003, c. 673, Pt. V, §9 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

3-E. Home service provider. "Home service provider" means the facilities-based carrier or reseller with which a customer contracts for the provision of mobile telecommunications services. [PL 2025, c. 388, Pt. G, §15 (REEN); PL 2025, c. 388, Pt. G, §48 (AFF).]

4. Hotel. "Hotel" means every building or other structure kept, used, maintained, advertised as or held out to the public to be a place where living quarters are supplied for pay to transient or permanent guests and tenants.

4-A. International telecommunications service. "International telecommunications service" means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. For purposes of this subsection, "United States" includes a territory or possession of the United States. [PL 2025, c. 388, Pt. G, §16 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

4-B. Interstate telecommunications service. "Interstate telecommunications service" means a telecommunications service that originates in one state, territory or possession of the United States and terminates in a different state, territory or possession of the United States. For purposes of this subsection, "state" includes the District of Columbia. [PL 2025, c. 388, Pt. G, §17 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

5. In this State or in the State. "In this State" or "in the State" means within the exterior limits of the State of Maine and includes all territory within these limits owned by or ceded to the United States of America and includes sales of tangible personal property and taxable services sourced in this State pursuant to section 1819 . [PL 2021, c. 181, Pt. B, §1 (AMD); PL 2021, c. 181, Pt. B, §7 (AFF).]

5-A. Products for internal human consumption. "Products for internal human consumption" means edible products sold for human nutrition or refreshment and containers or utensils provided simultaneously for the consumption of these products. It does not include spirituous, malt or vinous liquors, medicines, tonics, vitamins, dietary supplements or cigarettes. [PL 2009, c. 496, §14 (AMD).]

5-B. Liquor. "Liquor" has the same meaning as in Title 28‑A, section 2, subsection 16 . [PL 1989, c. 588, Pt. B, §1 (NEW).]

5-C. Loaner vehicle. "Loaner vehicle" means an automobile to be provided to a motor vehicle dealer's service customers for short-term use free of charge pursuant to the dealer's franchise, as defined in Title 10, section 1171, subsection 6 . [PL 2007, c. 627, §40 (NEW).]

5-D. Lease or rental. "Lease or rental," "lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration and may include future options to purchase the property or extend the lease or rental. "Lease or rental" includes a sublease and subrental. "Lease or rental" does not include: A. Leases and contracts payable by rental or license fees for the right of possession and use when such leases and contracts are determined by the assessor to be in lieu of purchase; [PL 2023, c. 643, Pt. H, §2 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §2 (NEW); PL 2023, c. 673, §28 (AFF).] B. A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments; or [PL 2025, c. 388, Pt. G, §18 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] C. Providing tangible personal property along with a person to operate that property, for a fixed or indeterminate period of time, when that person is necessary for the tangible personal property to perform as designed and the person does more than maintain, inspect or set up the tangible personal property. [PL 2025, c. 388, Pt. G, §19 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] D. [PL 2025, c. 388, Pt. G, §20 (RP); PL 2025, c. 388, Pt. G, §48 (AFF).] The characterization of a transaction as a lease or rental under generally accepted accounting principles, the Code, the Uniform Commercial Code or other provisions of federal, state or local law does not affect a determination that a transaction is a lease or rental under chapters 211 to 225 . [PL 2025, c. 388, Pt. G, §§18-20 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).]

5-E. Lessor. "Lessor" means a person who leases or rents tangible personal property located in this State to another person. [PL 2023, c. 643, Pt. H, §3 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §3 (NEW); PL 2023, c. 673, §28 (AFF).]

6. Living quarters. "Living quarters" means sleeping rooms, sleeping or housekeeping accommodations, and tent or trailer space.

6-A. Manufacturing facility. "Manufacturing facility" means a site at which are located machinery and equipment used directly and primarily in either: A. The production of tangible personal property intended to be sold or leased ultimately for final use or consumption; or [PL 2015, c. 300, Pt. A, §12 (NEW).] B. The production of tangible personal property pursuant to a contract with the Federal Government or any agency of the Federal Government. [PL 2015, c. 300, Pt. A, §12 (NEW).] "Manufacturing facility" includes the machinery and equipment and all machinery, equipment, structures and facilities located at the site and used in support of production or associated with the production. "Manufacturing facility" does not include a site at which a retailer is primarily engaged in making retail sales of tangible personal property that is not produced by the retailer. [PL 2015, c. 300, Pt. A, §12 (RPR).]

6-B. Mobile telecommunications services. [PL 2003, c. 673, Pt. V, §11 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

6-C. Manufactured housing. "Manufactured housing" has the same meaning as defined in Title 10, section 9002, subsection 7 . [PL 2005, c. 618, §1 (NEW).]

6-D. Cannabis establishment. "Cannabis establishment" has the same meaning as in Title 28‑B, section 102‑A, subsection 10 . [PL 2023, c. 679, Pt. C, §8 (AMD).]

6-E. Marketplace. "Marketplace" means a physical or electronic location, including, but not limited to, a store, a booth, an Internet website, a catalog or a dedicated sales software application, where tangible personal property or taxable services are offered for sale, regardless of whether the marketplace, marketplace facilitator, marketplace seller or tangible personal property is physically present in this State. [PL 2019, c. 441, §1 (NEW); PL 2019, c. 441, §9 (AFF).] Revisor's Note: (Subsection 6-E as enacted by PL 2019, c. 231, Pt. A, §7 is REALLOCATED TO TITLE 36, SECTION 1752, SUBSECTION 6-H)

6-F. Marketplace facilitator. "Marketplace facilitator" means any person that facilitates a retail sale by providing a marketplace that lists, advertises, stores, or processes orders for tangible personal property or taxable services for sale by marketplace sellers and directly, or indirectly through one or more agents, contractors or affiliated persons, does any of the following: A. Transmits or otherwise communicates an offer by the marketplace seller or an acceptance between the customer and marketplace seller; [PL 2019, c. 441, §1 (NEW); PL 2019, c. 441, §9 (AFF).] B. Collects payment from the customer and transmits that payment to the marketplace seller; or [PL 2019, c. 441, §1 (NEW); PL 2019, c. 441, §9 (AFF).] C. Engages in any of the following activities with respect to the marketplace seller's products or taxable services: (1) Fulfillment or storage services; (2) Customer service; or (3) Accepting or assisting with returns or exchanges. [PL 2019, c. 441, §1 (NEW); PL 2019, c. 441, §9 (AFF).] For the purposes of this subsection, "affiliated person" means a person that, with respect to another person, has a direct or indirect ownership interest of more than 5% in the other person or is related to the other person because a 3rd person, or group of 3rd persons who are affiliated persons, holds a direct or indirect ownership interest of more than 5% in the related person. A marketplace facilitator does not include a public utility as defined in Title 35‑A, section 102 . [PL 2019, c. 441, §1 (NEW); PL 2019, c. 441, §9 (AFF).] Revisor's Note: (Subsection 6-F as enacted by PL 2019, c. 231, Pt. A, §8 is REALLOCATED TO TITLE 36, SECTION 1752, SUBSECTION 6-I)

6-G. Marketplace seller. "Marketplace seller" means any person that makes retail sales through a marketplace operated by a marketplace facilitator. [PL 2019, c. 441, §1 (NEW); PL 2019, c. 441, §9 (AFF).]

6-H. (REALLOCATED FROM T. 36, §1752, sub-§6-E) Cannabis. "Cannabis" has the same meaning as in Title 28‑B, section 102‑A, subsection 8 . [PL 2023, c. 679, Pt. C, §9 (AMD).]

6-I. (REALLOCATED FROM T. 36, §1752, sub-§6-F) Cannabis product. "Cannabis product" has the same meaning as in Title 28‑B, section 102‑A, subsection 15 . [PL 2023, c. 679, Pt. C, §10 (AMD).]

6-J. Mobile telecommunications services. "Mobile telecommunications services" means commercial mobile radio service as defined in 47 Code of Federal Regulations, Section 20.3 as in effect October 1, 2015. For purposes of sourcing, "mobile telecommunications services" does not include air-ground radiotelephone service as defined in 47 Code of Federal Regulations, Section 22.99 as in effect October 1, 2015. [PL 2025, c. 388, Pt. G, §21 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

6-K. Mobility-enhancing equipment. "Mobility-enhancing equipment" means equipment, including repair and replacement parts for such equipment, that: A. Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle; [PL 2025, c. 388, Pt. G, §22 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] B. Is not generally used by persons with normal mobility; and [PL 2025, c. 388, Pt. G, §22 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] C. Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. [PL 2025, c. 388, Pt. G, §22 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] "Mobility-enhancing equipment" does not include durable medical equipment. [PL 2025, c. 388, Pt. G, §22 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

7. Motor vehicle. "Motor vehicle" means any self-propelled vehicle designed for the conveyance of passengers or property on the public highways. "Motor vehicle" includes an all-terrain vehicle and a snowmobile as defined in Title 12, section 13001 . [PL 2003, c. 414, Pt. B, §60 (AMD); PL 2003, c. 614, §9 (AFF).]

7-A. Vehicle. "Vehicle" has the same meaning ascribed to that term by Title 29‑A, section 101, subsection 91 . [PL 1995, c. 65, Pt. A, §140 (AMD); PL 1995, c. 65, Pt. A, §153 (AFF); PL 1995, c. 65, Pt. C, §15 (AFF).]

7-B. Machinery and equipment. "Machinery and equipment" means machinery, equipment and parts and attachments for machinery and equipment, but excludes foundations for machinery and equipment and special purpose buildings used to house or support machinery and equipment. [PL 1985, c. 276, §1 (RPR).]

7-C. Nonprofit. "Nonprofit" refers to an organization which has been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c) of the Code. [PL 2005, c. 218, §13 (AMD).]

7-D. Network elements. [PL 2003, c. 673, Pt. V, §12 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

7-E. Place of primary use. "Place of primary use" means the street address representative of where a customer's use of mobile telecommunications services primarily occurs, which must be either the residential street address or the primary business street address of the customer and must also be located within the licensed service area of the home service provider. For purposes of determining the place of primary use, "customer" means the person or entity that contracts with the home service provider for mobile telecommunications services, or, if the end user of such services is not the contracting party, the person that is the end user of such services. The term "customer" does not include a reseller of mobile telecommunications services, or a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area. [PL 2025, c. 388, Pt. G, §23 (REEN); PL 2025, c. 388, Pt. G, §48 (AFF).]

7-F. Oxygen delivery equipment. [PL 2025, c. 388, Pt. G, §24 (RP); PL 2025, c. 388, Pt. G, §48 (AFF).]

8. Passenger automobile. [PL 1981, c. 706, §19 (RP).]

8-A. Prepared food. "Prepared food" means: A. Meals served on or off the premises of the retailer; [PL 2001, c. 439, Pt. TTTT, §1 (NEW); PL 2001, c. 439, Pt. TTTT, §3 (AFF).] B. Food and drinks that are prepared by the retailer and ready for consumption without further preparation; and [PL 2001, c. 439, Pt. TTTT, §1 (NEW); PL 2001, c. 439, Pt. TTTT, §3 (AFF).] C. All food and drinks sold by a retailer at a particular retail location when the sales of food and drinks at that location that are prepared by the retailer account for more than 75% of the gross receipts reported with respect to that location by the retailer. [PL 2017, c. 170, Pt. C, §2 (AMD).] "Prepared food" does not include bulk sales of grocery staples. [PL 2017, c. 170, Pt. C, §2 (AMD).]

8-B. Prepaid calling service. "Prepaid calling service" means the right to access exclusively telecommunications services that must be paid for in advance that enables the origination of calls using an access number or authorization code or both, whether manually or electronically dialed, and that is sold in predetermined units or dollars, the number of which declines with use in a known amount. The sale or recharge of the service is considered a sale within the State if the transfer for consideration takes place at the vendor's place of business in the State. If the sale or recharge of prepaid calling service does not take place at the vendor's place of business, the sale or recharge is deemed to take place at the customer's shipping address, or if there is no item shipped, at the customer's billing address or the location associated with the customer's mobile telephone number. The sale of the service is deemed to occur on the date of the transfer for consideration of the service. [PL 2003, c. 673, Pt. V, §14 (AMD); PL 2003, c. 673, Pt. V, §29 (AFF).]

8-C. Positive airway pressure equipment and supplies. [PL 2025, c. 388, Pt. G, §25 (RP); PL 2025, c. 388, Pt. G, §48 (AFF).]

8-D. Prescription. [PL 2017, c. 170, Pt. C, §3 (RP).]

9. Person. [PL 2003, c. 390, §6 (RP).]

9-A. Primarily. "Primarily," when used in relation to machinery or equipment used in production, means more than 50% of the time during the period that begins on the date on which the machinery or equipment is first placed in service by the purchaser and ends 2 years from that date or at the time that the machinery or equipment is sold, scrapped, destroyed or otherwise permanently removed from service by the taxpayer, whichever occurs first. [PL 2001, c. 583, §11 (AMD); PL 2001, c. 583, §23 (AFF).]

9-B. Production. "Production" means an operation or integrated series of operations engaged in as a business or segment of a business that transforms or converts personal property by physical, chemical or other means into a different form, composition or character from that in which it originally existed. "Production" includes film production. "Production" includes manufacturing, processing, assembling and fabricating operations that meet the definitional requisites, including biological processes that are part of an integrated process of manufacturing organisms or microorganic materials through the application of biotechnology. "Production" does not include biological processes except as otherwise provided by this subsection, wood harvesting operations, the severance of sand, gravel, oil, gas or other natural resources produced or severed from the soil or water, or activities such as cooking or preparing drinks, meals, food or food products by a retailer for retail sale. [PL 2005, c. 332, §13 (AMD).]

9-C. Rental of automobile on short-term basis. [PL 1987, c. 497, §20 (RP).]

9-D. Reseller. "Reseller," when used in relation to mobile telecommunications services, means a provider that purchases telecommunications services from another telecommunications service provider and then resells, uses as a component part of or integrates the purchased services into mobile telecommunications services. "Reseller" does not include a serving carrier with which a home service provider arranges for services to its customers outside the home service provider's licensed service area. [PL 2025, c. 388, Pt. G, §26 (REEN); PL 2025, c. 388, Pt. G, §48 (AFF).]

9-E. Product transferred electronically. "Product transferred electronically" means a digital product transferred to the purchaser electronically the sale of which in nondigital physical form would be subject to tax under this Part as a sale of tangible personal property. [PL 2013, c. 368, Pt. N, §1 (NEW).]

9-F. Prosthetic or orthotic device. "Prosthetic or orthotic device" means a replacement, corrective or supportive device, including repair and replacement parts for such device, worn on, in or next to the body to: A. Artificially replace a missing portion of the body; [PL 2015, c. 495, §2 (NEW); PL 2015, c. 495, §4 (AFF).] B. Prevent or correct physical deformity or malfunction; or [PL 2015, c. 495, §2 (NEW); PL 2015, c. 495, §4 (AFF).] C. Support a weak or deformed portion of the body. [PL 2015, c. 495, §2 (NEW); PL 2015, c. 495, §4 (AFF).] [PL 2015, c. 495, §2 (NEW); PL 2015, c. 495, §4 (AFF).]

9-G. Qualifying patient. "Qualifying patient" has the same meaning as in Title 22, section 2421‑A, subsection 39 . [PL 2023, c. 679, Pt. C, §11 (AMD).]

10. Retailer. "Retailer" means a person who makes retail sales or who is required to register by section 1754‑B or who is registered under section 1756 . "Retailer" includes a lessor. [PL 2023, c. 643, Pt. H, §4 (AMD); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §4 (AMD); PL 2023, c. 673, §28 (AFF).]

11. Retail sale. "Retail sale" means any sale of tangible personal property or a taxable service in the ordinary course of business. A. "Retail sale" includes: (1) Conditional sales, installment lease sales and any other transfer of tangible personal property when the title is retained as security for the payment of the purchase price and is intended to be transferred later; (2) Sale of products for internal human consumption to a person for resale through vending machines when sold to a person more than 50% of whose gross receipts from the retail sale of tangible personal property are derived from sales through vending machines. The tax must be paid by the retailer to the State; (3) A sale in the ordinary course of business by a retailer to a purchaser who is not engaged in selling that kind of tangible personal property or taxable service in the ordinary course of repeated and successive transactions of like character; and (4) The sale or liquidation of a business or the sale of substantially all of the assets of a business, to the extent that the seller purchased the assets of the business for resale, lease or rental in the ordinary course of business, except when: (a) The sale is to an affiliated entity and the transferee, or ultimate transferee in a series of transactions among affiliated entities, purchases the assets for resale, lease or rental in the ordinary course of business; or (b) The sale is to a person that purchases the assets for resale, lease or rental in the ordinary course of business or that purchases the assets for transfer to an affiliate, directly or through a series of transactions among affiliated entities, for resale, lease or rental by the affiliate in the ordinary course of business. For purposes of this subparagraph, "affiliate" or "affiliated" includes both direct and indirect affiliates. [PL 2007, c. 437, §10 (AMD).] B. "Retail sale" does not include: (1) Any casual sale; (2) Any sale by a personal representative in the settlement of an estate unless the sale is made through a retailer or the sale is made in the continuation or operation of a business; (6) The sale, to a person engaged in the business of providing cable or satellite television services or satellite radio services, of associated equipment for rental or lease to subscribers in conjunction with a sale of cable or satellite television services or satellite radio services; (8) The sale of loaner vehicles to a new vehicle dealer licensed as such pursuant to Title 29‑A, section 953 ; (9) The sale of automobile repair parts used in the performance of repair services on an automobile pursuant to an extended service contract that entitles the purchaser to specific benefits in the service of the automobile for a specific duration; (10) The sale, to a retailer that has been issued a resale certificate pursuant to section 1754‑B, subsection 2‑B or 2‑C , of tangible personal property for resale in the form of tangible personal property, except resale as a casual sale; (11) The sale, to a retailer that has been issued a resale certificate pursuant to section 1754‑B, subsection 2‑B or 2‑C , of a taxable service for resale, except resale as a casual sale; (12) The sale, to a retailer that is not required to register under section 1754‑B , of tangible personal property for resale outside the State in the form of tangible personal property, except resale as a casual sale; (13) The sale, to a retailer that is not required to register under section 1754‑B , of a taxable service for resale outside the State, except resale as a casual sale; (14) The sale of repair parts used in the performance of repair services on telecommunications equipment pursuant to an extended service contract that entitles the purchaser to specific benefits in the service of the telecommunications equipment for a specific duration; (16) The sale, to a person engaged in the business of renting or leasing motor homes, as defined in Title 29‑A, section 101, subsection 40 , or camper trailers, of motor homes or camper trailers for rental as tangible personal property but not as the rental of living quarters; (17) The sale of truck repair parts used in the performance of repair services on a truck pursuant to an extended service contract that entitles the purchaser to specific benefits in the service of the truck for a specific duration; or (18) The sale or lease or rental to a lessor that has been issued a resale certificate pursuant to section 1754‑B, subsection 2‑B or 2‑C of tangible personal property for lease or rental, except resale as a casual sale. [PL 2025, c. 113, Pt. B, §1 (AMD); PL 2025, c. 388, Pt. G, §§27-30 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] [PL 2025, c. 113, Pt. B, §1 (AMD); PL 2025, c. 388, Pt. G, §§27-30 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).]

11-A. Retirement facility. "Retirement facility" means a facility that includes residential dwelling units where, on an average monthly basis, at least 80% of the residents of the facility are persons 62 years of age or older. [PL 2011, c. 380, Pt. DDDD, §1 (NEW); PL 2011, c. 380, Pt. DDDD, §§5, 6 (AFF).]

11-B. Room remarketer. "Room remarketer" means a person who reserves, arranges for, offers, furnishes or collects or receives consideration for the rental of living quarters in this State, whether directly or indirectly, pursuant to a written or other agreement with the owner, manager or operator of a hotel, rooming house or tourist or trailer camp. [PL 2017, c. 375, Pt. A, §1 (NEW); PL 2017, c. 375, Pt. A, §6 (AFF).]

12. Rooming house. "Rooming house" means every house, cottage, condominium unit, vacation home, boat, vehicle, motor court, trailer court or other structure or any place or location kept, used, maintained, advertised or held out to the public to be a place where living quarters are supplied for pay to transient or permanent guests or tenants, whether in one or adjoining buildings. [PL 2005, c. 12, Pt. O, §1 (AMD); PL 2005, c. 12, Pt. O, §5 (AFF).]

12-A. Rural community health center. "Rural community health center" means a person that delivers, or provides facilities for the delivery of, comprehensive primary health care in a place or territory that is classified as rural according to the most recent federal decennial census. [PL 2003, c. 588, §4 (NEW).]

13. Sale. "Sale" means any transfer, exchange or barter, in any manner or by any means whatsoever, for a consideration and includes leases and rentals, conditional sale contracts and any contract under which possession of the property is given to the purchaser but title is retained by the seller as security for the payment of the purchase price, and leases and contracts that are determined by the assessor to be in lieu of purchase. Each time period for which a lease or rental payment is charged is considered a separate sale. [PL 2023, c. 643, Pt. H, §12 (AMD); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §12 (AMD); PL 2023, c. 673, §28 (AFF).]

13-A. Sale at retail. "Sale at retail" means retail sale. [PL 1987, c. 497, §23 (NEW).]

14. Sale price. "Sale price" means the total amount of a retail sale valued in money, whether received in money or otherwise. A. "Sale price" includes: (1) Any consideration for services that are a part of a retail sale; (2) All receipts, cash, credits and property of any kind or nature and any amount for which credit is allowed by the seller to the purchaser, without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, losses or any other expenses; (3) All consideration received for the rental of living quarters in this State, including any service charge or other charge or amount required to be paid as a condition for occupancy, valued in money, whether received in money or otherwise and whether received by the owner, occupant, manager or operator of the living quarters, by a room remarketer, by a person that operates a transient rental platform or by another person on behalf of any of those persons; (4) In the case of the lease or rental for a period of less than one year of an automobile, the value is the total rental charged to the lessee and includes, but is not limited to, maintenance and service contracts, drop-off or pick-up fees, airport surcharges, mileage fees and any separately itemized charges on the rental agreement to recover the owner's estimated costs of the charges imposed by government authority for title fees, inspection fees, local excise tax and agent fees on all vehicles in its rental fleet registered in the State. All fees must be disclosed when an estimated quote is provided to the lessee; and (5) In the case of the lease or rental of an automobile for one year or more, the value is the total monthly lease payment multiplied by the number of payments in the lease or rental, the amount of equity involved in any trade-in and the value of any cash down payment. Collection and remittance of the tax is the responsibility of the person that negotiates the lease transaction with the lessee. [PL 2023, c. 643, Pt. H, §13 (AMD); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §13 (AMD); PL 2023, c. 673, §28 (AFF).] B. "Sale price" does not include: (1) Discounts allowed and taken on sales; (2) Allowances in cash or by credit made upon the return of merchandise or services rejected pursuant to warranty; (3) The price of property returned or services rejected by customers, when the full price is refunded either in cash or by credit; (4) The price received for labor or services used in installing or applying or repairing the property sold or fabricated, if separately charged or stated; (5) Any amount charged or collected, in lieu of a gratuity or tip, as a specifically stated service charge, when that amount is to be disbursed by a hotel, restaurant or other eating establishment to its employees as wages; (6) The amount of any tax imposed by the United States on or with respect to retail sales, whether imposed upon the retailer or the consumer, except any manufacturers', importers', alcohol or tobacco excise tax; (7) The cost of transportation from the retailer's place of business or other point from which shipment is made directly to the purchaser, provided that those charges are separately stated and the transportation occurs by means of common carrier, contract carrier or the United States mail; (8) Any amount charged or collected by a person engaged in the rental of living quarters as a forfeited room deposit or cancellation fee if the prospective occupant of the living quarters cancels the reservation on or before the scheduled date of arrival; (9) Any amount charged for the disposal of used tires; (10) Any amount charged for a paper or plastic single‑use carry‑out bag; (11) Any charge, deposit, fee or premium imposed by a law of this State; (12) Federal universal service support funds that are paid directly to the seller pursuant to 47 Code of Federal Regulations, Part 54; (13) A paint stewardship assessment imposed pursuant to Title 38, section 2144 ; or (14) For lease or rental payments, separately stated charges for sales of optional insurance coverage for the protection of the lessee or of the lessee's personal property, such as liability insurance, personal accident insurance or personal effects protection. [PL 2025, c. 388, Pt. G, §31 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] [PL 2025, c. 388, Pt. G, §31 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).]

14-A. Solar energy equipment. [PL 1985, c. 506, Pt. A, §75 (RP).]

14-B. Special mobile equipment. "Special mobile equipment" means any self-propelled vehicle not designed or used primarily for the transportation of persons or property that may be operated or moved only incidentally over the highways, including, but not limited to, road construction or maintenance machinery, farm tractors, lumber harvesting vehicles or loaders, ditch-digging apparatus, stone crushers, air compressors, power shovels, cranes, graders, rollers, well drillers and wood sawing equipment. [PL 1997, c. 133, §1 (AMD).]

14-C. Snack food. [PL 1999, c. 698, §2 (RP); PL 1999, c. 698, §3 (AFF).]

14-D. Serving carrier. "Serving carrier," when used in relation to mobile telecommunications services, means a facilities-based carrier providing mobile telecommunications services to a customer outside a home service provider's licensed service area. [PL 2025, c. 388, Pt. G, §32 (REEN); PL 2025, c. 388, Pt. G, §48 (AFF).]

14-E. School. "School" means a public or incorporated nonprofit elementary, secondary or postsecondary educational institution that has a regular faculty, curriculum and organized body of pupils or students in attendance throughout the usual school year and that keeps and furnishes to students and others records required and accepted for entrance to schools of secondary, collegiate or graduate rank. [PL 2007, c. 438, §30 (AMD).]

14-F. Soft drinks. "Soft drinks" means nonalcoholic beverages that contain natural or artificial sweeteners. "Soft drinks" does not include beverages that contain milk or milk products; that contain soy, rice or similar milk substitutes; or that contain greater than 50% vegetable or fruit juice by volume. [PL 2015, c. 267, Pt. OOOO, §3 (NEW); PL 2015, c. 267, Pt. OOOO, §7 (AFF).]

15. Storage. [PL 2019, c. 379, Pt. B, §1 (RP).]

16. Storage or use. [PL 2019, c. 379, Pt. B, §2 (RP).]

17. Tangible personal property. "Tangible personal property" means personal property that may be seen, weighed, measured, felt, touched or in any other manner perceived by the senses, but does not include rights and credits, insurance policies, bills of exchange, stocks and bonds and similar evidences of indebtedness or ownership. "Tangible personal property" includes electricity. "Tangible personal property" includes any computer software that is not a custom computer software program. "Tangible personal property" includes any product transferred electronically. [PL 2013, c. 546, §9 (AMD).]

17-A. Taxable service. [PL 2003, c. 673, Pt. V, §18 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

17-B. Taxable service. "Taxable service" means: A. The rental of living quarters in a hotel, rooming house or tourist or trailer camp; [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] B. The transmission and distribution of electricity; [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] C. The sale of an extended service contract on an automobile or truck that entitles the purchaser to specific benefits in the service of the automobile or truck for a specific duration; [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] D. The sale of prepaid calling service; [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] E. Cable and satellite television or radio services; [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] F. Fabrication services; [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] G. Telecommunications services; [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] H. The installation, maintenance or repair of telecommunications equipment; [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] I. Ancillary services; and [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] J. Digital audiovisual and digital audio services. [PL 2025, c. 388, Pt. G, §33 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] [PL 2025, c. 388, Pt. G, §33 (RPR); PL 2025, c. 388, Pt. G, §48 (AFF).]

17-C. Telecommunications equipment. "Telecommunications equipment" means any 2-way interactive communications device, system or process for transmitting or receiving signals and capable of exchanging audio, video, data or textual information. "Telecommunications equipment" includes all transmission media that are used or capable of being used in the provision of 2-way interactive communications, including, without limitation, copper wire, coaxial cable and optical fiber, except those transmission media designed and primarily used to transmit electricity. "Telecommunications equipment" does not include computers, except those components of a computer used primarily and directly as a 2-way interactive communications device capable of exchanging audio, video, data or textual information. [PL 2025, c. 388, Pt. G, §34 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

17-D. Telecommunications services. "Telecommunications services" means the electronic transmission, conveyance or routing of voice, data, audio, video or any other information or signals to a point or between or among points. "Telecommunications services" includes transmission, conveyance or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether the service is referred to as "Voice over Internet Protocol" services or is classified by the Federal Communications Commission as enhanced or value added. "Telecommunications services" does not include: A. Data processing and information services that allow data to be generated, acquired, stored, processed or retrieved and delivered by an electronic transmission to a purchaser when the purchaser's primary purpose for the underlying transaction is to obtain the processed data or information; [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] B. Installation or maintenance of wiring or equipment on a customer's premises; [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] C. Tangible personal property; [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] D. Advertising, including, but not limited to, directory advertising; [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] E. Billing and collection services provided to 3rd parties; [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] F. Internet access service; [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] G. Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance and routing of those services by the programming service provider. Radio and television audio and video programming services include, but are not limited to, cable service as defined in 47 United States Code, Section 522(6) and audio and video programming services delivered by commercial mobile radio service providers as defined in 47 Code of Federal Regulations, Section 20.3; [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] H. Ancillary services; or [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] I. Digital products delivered electronically, including, but not limited to, software, music, video, reading materials or ringtones. [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] [PL 2025, c. 388, Pt. G, §35 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

18. Tax Assessor. [PL 1979, c. 378, §8 (RP).]

18-A. Telephone or telegraph service. [PL 1999, c. 488, §8 (RP).]

18-B. Telephone or telegraph service. [PL 1999, c. 488, §9 (RP).]

18-C. Telecommunications equipment. [PL 2003, c. 673, Pt. V, §20 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

18-D. Telecommunications services. [PL 2003, c. 673, Pt. V, §21 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

19. Tourist camp. "Tourist camp" means a place where tents or tent houses, or camp cottages or other structures are located and offered to the public or any segment thereof for human habitation.

19-A. Trailer. "Trailer" means a vehicle without motive power and mounted on wheels that is designed to carry persons or property and to be drawn by a motor vehicle and not operated on tracks. "Trailer" includes a camper trailer as defined in section 1481, subsection 1‑A . [PL 2019, c. 401, Pt. B, §6 (AMD).]

20. Trailer camp. "Trailer camp" means a place with or without service facilities where space is offered to the public for tenting or for the parking and accommodation of camper trailers, motor homes or truck campers used for living quarters. The rental price includes all service charges paid to the lessor. [PL 2007, c. 627, §44 (AMD).]

20-A. Truck camper. "Truck camper" means a slide-in camper designed to be mounted on a truck body to provide temporary living quarters for recreational, camping, travel or other use. [PL 1991, c. 788, §5 (NEW).]

20-B. Truck. "Truck" means a self-propelled motor vehicle with at least 4 wheels designed and used primarily to carry property, not designed to run on tracks and having a gross vehicle weight rating greater than 10,000 pounds. A truck may be used to tow trailers or semitrailers. [PL 2013, c. 156, §3 (NEW).]

20-C. Transient rental platform. "Transient rental platform" means an electronic or other system, including an Internet-based system, that allows the owner or occupant of living quarters in this State to offer the living quarters for rental and that provides a mechanism by which a person may arrange for the rental of the living quarters in exchange for payment to either the owner or occupant, to the operator of the system or to another person on behalf of the owner, occupant or operator. [PL 2017, c. 375, Pt. A, §3 (NEW); PL 2017, c. 375, Pt. A, §6 (AFF).]

21. Use. "Use" means the exercise in this State of any right or power over tangible personal property incident to its ownership, including storage of the property and the derivation of income from the rental of the property, whether received in money or in the form of other benefits. "Use" does not include keeping, retaining or exercising power over tangible personal property brought into the State for the purpose of subsequently transporting it outside the State for use by the purchaser thereafter solely outside the State or for the purpose of being processed, fabricated, manufactured or incorporated into or attached to other tangible personal property to be transported outside the State and thereafter used by the purchaser solely outside the State. [PL 2019, c. 379, Pt. B, §3 (AMD).]

22. Camper trailer. "Camper trailer" has the same meaning as in section 1481, subsection 1‑A . [PL 2019, c. 401, Pt. B, §7 (AMD).]

22-A. Vertical service. "Vertical service" means an ancillary service that is offered in connection with one or more telecommunications services and offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections. "Vertical service" includes conference bridging service. [PL 2025, c. 388, Pt. G, §36 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

23. Video media; video equipment. [PL 2003, c. 673, Pt. V, §22 (RP); PL 2003, c. 673, Pt. V, §29 (AFF).]

23-A. Voice mail service. "Voice mail service" means an ancillary service that enables the customer to store, send or receive recorded messages. "Voice mail service" does not include a vertical service that the customer may be required to have in order to use the voice mail service. [PL 2025, c. 388, Pt. G, §37 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

24. Watercraft. "Watercraft" means any type of vessel, boat, canoe or craft designed for use as a means of transportation on water, other than a seaplane, including motors, electronic and mechanical equipment and other machinery, whether permanently or temporarily attached, which are customarily used in the operations of the watercraft. [PL 1989, c. 871, §9 (NEW).]
36 M.R.S. § 2521 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2521
36 §2521. Power and authority of domestic companies
Status: in_force

Every domestic insurance company and its officers, directors and agents and employees shall have power and authority to comply with any statute, ordinance or other law of any state, territory or political subdivision thereof, including the District of Columbia, imposing any license, excise, privilege, occupation, premium or other tax or fee or deposit requirement. No such company, officer, director, employee or agent shall be subject to liability by reason of any such compliance or payment either heretofore or hereafter made, if at a later date the Supreme Court of the United States declares such tax or deposit to be unconstitutional.
36 M.R.S. § 301 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 301
36 §301. State Tax Assessor
Status: in_force

The responsibility for the direction, supervision and control of the administration of all property tax laws in the State is vested in the State Tax Assessor, except for such portion of those activities expressly delegated by this chapter to the primary assessing areas or municipal assessing units or those activities expressly prohibited by this chapter to the Bureau of Revenue Services. The State Tax Assessor shall take all necessary and legal means to ensure that the intent of this chapter is fulfilled. [PL 1975, c. 545, §4 (AMD); PL 1997, c. 526, §14 (AMD).]
36 M.R.S. § 114 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 114
36 §114. Internal services provided by the bureau
Status: in_force

1. Internal Services Fund account established. The bureau shall establish, through the Office of the State Controller, the Bureau of Revenue Services Fund, Internal Services Fund account. The funds deposited in this account include, but are not limited to, appropriations transferred to the account, funds transferred to the account from within the Department of Administrative and Financial Services, funds received from state departments and agencies using the collection services and imaging and scanning services provided by the bureau and earnings by the fund from the Treasurer of State's investment cash pool. [PL 1997, c. 643, Pt. F, §2 (NEW); PL 2003, c. 600, §4 (REV).]

2. Rate schedule. The bureau may levy charges according to a rate schedule recommended by the assessor and approved by the Commissioner of Administrative and Financial Services against all departments using the services of the bureau. [PL 1997, c. 643, Pt. F, §2 (NEW).]

3. Calculation of charges. Service charges for collections and imaging and scanning services must be calculated to provide for equipment replacement costs, operating costs, necessary capital investment, personal services and necessary working capital for the Bureau of Revenue Services Fund, Internal Services Fund account. [PL 1997, c. 643, Pt. F, §2 (NEW).]

4. Staff. The assessor shall appoint staff, as approved by the Legislature and subject to the Civil Service Law, necessary to carry out the purposes of this section. [PL 1997, c. 643, Pt. F, §2 (NEW).]

5. Departments and agencies to budget funds. Each department or agency using the services of the bureau must budget adequate funds to pay for the collection services and imaging and scanning services provided by the bureau. [PL 1997, c. 643, Pt. F, §2 (NEW).]
36 M.R.S. § 194-D — ME Code / Title 36 / Part 1 / Chapter 7 / Section 194-D
36 §194-D. Background investigations
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Affected person" means a person who is: (1) An applicant for employment with the bureau; (2) A contractor for the bureau, including the contractor's employees, subcontractors and subcontractors' employees, who provides or is assigned to provide services to the bureau under an identified contract; (3) A current employee of the bureau; or (4) An employee or contractor, including the contractor's respective employees, subcontractors and subcontractors' employees, of another state agency, if the assessor determines the employee's or contractor's duties involve access or the substantial possibility of access to federal tax information obtained from the bureau. [PL 2019, c. 607, Pt. D, §2 (AMD).] B. "Confidential tax information" means any information the inspection or disclosure of which is limited or prohibited by section 191 , including federal tax information. [PL 2019, c. 343, Pt. G, §13 (NEW).] C. "Federal tax information" means a return and return information as defined in the Code, Section 6103(b) that is received directly from the United States Internal Revenue Service or obtained through a United States Internal Revenue Service-authorized secondary source and that is subject to the confidentiality protections and safeguarding requirements of the United States Internal Revenue Code and corresponding federal regulations and guidance. "Federal return information" does not include information in the possession of the State that is obtained from sources wholly independent from the United States Internal Revenue Service. [PL 2019, c. 343, Pt. G, §13 (NEW).] D. "Identified contract" means a contract that the assessor determines involves access or the substantial possibility of access to the bureau's information technology systems or to confidential tax information. [PL 2019, c. 607, Pt. D, §3 (NEW).] [PL 2019, c. 607, Pt. D, §§2, 3 (AMD).]

2. Background investigation requirements. The assessor shall perform background investigations for affected persons in accordance with this subsection. A. As part of the process of evaluating an affected person, except for a current employee of the bureau, for employment with the bureau, a background investigation must be conducted before an offer of employment is extended. [PL 2019, c. 607, Pt. D, §4 (AMD).] B. A background investigation for an affected person assigned to provide services to the bureau under an identified contract must be conducted before that affected person begins providing services to the bureau, and at least once every 5 years, as long as the affected person continues providing services to the bureau. [PL 2023, c. 613, Pt. D, §1 (AMD).] C. As part of the process of evaluating an affected person for continued employment with the bureau, a background investigation must be conducted at least once every 5 years. [PL 2023, c. 613, Pt. D, §1 (AMD).] D. A background investigation for an employee or contractor of another state agency must be conducted before that affected person is provided access, or the substantial possibility of access, to federal tax information obtained from the bureau, and at least once every 5 years, as long as the affected person continues to have such access. However, if the assessor determines that the affected person has been subject to a background investigation that satisfies the background investigation standards established by the United States Internal Revenue Service regarding access to federal tax information within the past 5 years, no further investigation is required under this subsection for the 5-year period commencing at the time of the background investigation. [PL 2023, c. 613, Pt. D, §1 (AMD).] The background investigation must include fingerprinting and obtaining national criminal history record information from the Federal Bureau of Investigation and must satisfy the background investigation standards established by the United States Internal Revenue Service regarding access to federal tax information. [PL 2023, c. 613, Pt. D, §1 (AMD).]

3. Fingerprinting. An affected person must consent to having fingerprints taken for use in background investigations in accordance with this section. The State Police shall take or cause to be taken the affected person's fingerprints and shall forward the fingerprints to the Department of Public Safety, Bureau of State Police, State Bureau of Identification so that the State Bureau of Identification can conduct state and national criminal history record checks for the bureau. The State Police may charge the bureau for the expenses incurred in processing state and national criminal history record checks. The full fee charged under this subsection must be deposited in a dedicated revenue account for the State Bureau of Identification with the purpose of paying costs associated with the maintenance and replacement of the criminal history record systems. [PL 2019, c. 343, Pt. G, §13 (NEW).]

4. Confidentiality. All information obtained by the assessor pursuant to this section is confidential and not a public record as defined in Title 1, section 402, subsection 3 . The information must only be used for making decisions regarding the suitability of an affected person for new or continued employment with the bureau, to provide services to the bureau under an identified contract or to access federal tax information obtained from the bureau. [PL 2019, c. 343, Pt. G, §13 (NEW).]

5. Affected person's access to criminal history record information. The bureau shall provide an affected person with access to information obtained pursuant to this section, if requested, by providing a paper copy of the criminal history record information directly to the affected person, but only after the bureau confirms that the affected person is the subject of the record. In addition, the bureau shall publish guidance on requesting such information from the Federal Bureau of Investigation. [PL 2019, c. 343, Pt. G, §13 (NEW).]

6. Disqualifying offenses; refusal to consent. The assessor shall review the information obtained under this section and determine whether an affected person has a disqualifying offense that would prohibit authorizing that individual from accessing confidential tax information or federal tax information. If an affected person refuses to consent to the background investigation requirements under this section, that affected person is considered to have a disqualifying offense. If the affected person has a disqualifying offense: A. The bureau may not employ or utilize that affected person in a position for which access to confidential tax information is required; [PL 2019, c. 343, Pt. G, §13 (NEW).] B. If the affected person is an employee of the bureau or is assigned to provide services to the bureau under an identified contract and the assessor has authorized the affected person to access confidential tax information, the bureau shall terminate that affected person's access and may remove that affected person from any position that involves access, or the substantial possibility of access, to confidential tax information. If the affected person is an employee of the bureau, the bureau shall make a reasonable effort to retain that person as an employee in another position within the bureau that does not require access to confidential tax information; and [PL 2019, c. 343, Pt. G, §13 (NEW).] C. If the affected person is an employee or contractor of another state agency, the assessor shall notify the other agency and the agency shall terminate the affected person's access, or substantial possibility of access, to federal tax information and may remove that affected person from any position that involves such access. If the affected person is an employee of the agency, the agency shall make a reasonable effort to retain that person as an employee in another position that does not require access to federal tax information. [PL 2019, c. 343, Pt. G, §13 (NEW).] [PL 2019, c. 343, Pt. G, §13 (NEW).]
36 M.R.S. § 1760 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1760
36 §1760. Exemptions
Status: in_force

Subject to the provisions of section 1760‑C , no tax on sales or use may be collected upon or in connection with: [PL 2019, c. 379, Pt. B, §4 (AMD).]

1. Exemptions by constitutional provisions. Sales which this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.

2. Certain governmental entities. Sales to the State or any political subdivision of the State, or to the Federal Government, or to any unincorporated agency or instrumentality of either of them or to any incorporated agency or instrumentality of them wholly owned by them. This exemption does not apply to corporations organized under Title IV, Part E of the Farm Credit Act of 1971, 12 United States Code, Sections 2211 to 2214. [PL 2005, c. 622, §5 (AMD).]

3. Grocery staples. Sales of grocery staples. A. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. WW, §3 (RP); PL 1991, c. 528, Pt. WW, §4 (AFF); PL 1991, c. 591, Pt. WW, §3 (RP); PL 1991, c. 591, Pt. WW, §4 (AFF).] B. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. WW, §3 (RP); PL 1991, c. 528, Pt. WW, §4 (AFF); PL 1991, c. 591, Pt. WW, §3 (RP); PL 1991, c. 591, Pt. WW, §4 (AFF).] C. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. WW, §3 (RP); PL 1991, c. 528, Pt. WW, §4 (AFF); PL 1991, c. 591, Pt. WW, §3 (RP); PL 1991, c. 591, Pt. WW, §4 (AFF).] D. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. WW, §3 (RP); PL 1991, c. 528, Pt. WW, §4 (AFF); PL 1991, c. 591, Pt. WW, §3 (RP); PL 1991, c. 591, Pt. WW, §4 (AFF).] E. [PL 1991, c. 824, Pt. A, §73 (RP).] [PL 1991, c. 824, Pt. A, §73 (AMD).]

4. Ships' stores. Sale of cabin, deck, engine supplies and bunkering oil to ships engaged in transporting cargo or passengers for hire in interstate or foreign commerce. [PL 1967, c. 89 (AMD).]

5. Medicines. Sales of medicines for human beings sold on a doctor's prescription. This subsection does not apply to the sale of cannabis pursuant to Title 22, chapter 558‑C . [PL 2011, c. 548, §15 (AMD); PL 2021, c. 669, §5 (REV).]

5-A. Prosthetic or orthotic devices. Sales of: A. Prosthetic or orthotic devices sold by means of an order issued by a health care practitioner as defined in Title 24, section 2502, subsection 1‑A who is licensed under Title 32 ; and [PL 2017, c. 170, Pt. C, §4 (NEW); PL 2017, c. 170, Pt. C, §9 (AFF).] B. Crutches and wheelchairs for the use of sick, injured or disabled persons and not for rental. [PL 2017, c. 170, Pt. C, §4 (NEW); PL 2017, c. 170, Pt. C, §9 (AFF).] [PL 2017, c. 170, Pt. C, §4 (RPR); PL 2017, c. 170, Pt. C, §9 (AFF).]

6. Certain meals. Sales of meals: A. Served by public or private schools, school districts, student organizations and parent-teacher associations to the students or teachers of a school; [PL 1979, c. 663, §220 (AMD).] B. To patients of institutions licensed by the Department of Health and Human Services for the hospitalization or nursing care of human beings, or to patients or residents of institutions licensed by the Department of Health and Human Services under Title 22, Subtitle 6 or Title 22, section 1781 ; [PL 2007, c. 438, §33 (AMD).] C. By hospitals, schools, long-term care facilities, food contractors and restaurants to incorporated nonprofit area agencies on aging for the purpose of providing meals to the elderly; [PL 1999, c. 502, §1 (AMD).] D. To residents of incorporated nonprofit church-affiliated congregate housing facilities for the elderly in which at least 75% of the units are available for leasing to eligible lower-income residents; [PL 2007, c. 529, §1 (AMD).] E. Served by a college to its employees if the meals are purchased with debit cards issued by the college; [PL 2011, c. 380, Pt. DDDD, §2 (AMD); PL 2011, c. 380, Pt. DDDD, §§5, 6 (AFF).] F. Served by youth camps licensed by the Department of Health and Human Services and defined in Title 22, section 2491, subsection 16 ; and [PL 2011, c. 380, Pt. DDDD, §3 (AMD); PL 2011, c. 380, Pt. DDDD, §§5, 6 (AFF).] G. Served by a retirement facility to its residents when participation in the meal program is a condition of occupancy or the cost of the meals is included in or paid with a comprehensive fee that includes the right to reside in a residential dwelling unit and meals or other services, whether that fee is charged annually, monthly, weekly or daily. [PL 2011, c. 380, Pt. DDDD, §4 (NEW); PL 2011, c. 380, Pt. DDDD, §§5, 6 (AFF).] [PL 2011, c. 380, Pt. DDDD, §§2-4 (AMD); PL 2011, c. 380, Pt. DDDD, §§5, 6 (AFF).]

7. Products used in agricultural and aquacultural production, and bait. [PL 2005, c. 12, Pt. GGG, §1 (RP).]

7-A. Products used in aquacultural production and bait. Sales of feed, hormones, pesticides, antibiotics and medicine for use in aquacultural production and sales of bait to a person who fishes commercially. [RR 2025, c. 1, Pt. F, §3 (COR).]

7-B. Products used in commercial agricultural production. Sales of seed, fertilizers, defoliants and pesticides, including, but not limited to, rodenticides, insecticides, fungicides and weed killers, for use in commercial agricultural production as defined in section 2013, subsection 1, paragraph A . [PL 2011, c. 657, Pt. N, §1 (AMD); PL 2011, c. 657, Pt. N, §3 (AFF).]

7-C. Products used in animal agriculture. Sales of breeding stock, semen, embryos, feed, hormones, antibiotics, medicine, pesticides and litter for use in animal agricultural production and sales of antiseptics and cleaning agents used in commercial animal agricultural production. Animal agricultural production includes the raising and keeping of equines. [PL 2009, c. 632, §1 (AMD).]

8. Certain motor fuels. Sales of: A. Motor fuels upon which a tax at the maximum rate for highway use pursuant to Part 5 or a comparable tax of another state or a province of Canada has been paid; or [PL 2011, c. 548, §16 (AMD).] B. Internal combustion engine fuel, as defined in section 2902 , bought and used for the purpose of propelling jet engine aircraft. [PL 2011, c. 548, §16 (AMD).] C. [PL 1991, c. 546, §18 (RP).] D. [PL 2011, c. 548, §16 (RP).] [PL 2011, c. 548, §16 (AMD).]

9. Coal, oil and wood. Coal, oil, wood and all other fuels, except gas and electricity, when bought for cooking and heating in buildings designed and used for both human habitation and sleeping. The sale of kerosene or home heating oil that is prepackaged or dispensed from a tank for retail sale in a container with a capacity of 5 gallons or less, or the sale of any amount of wood pellets or any 100% compressed wood product intended for use in a wood stove or fireplace, or of any amount of firewood, is presumed to meet the requirements of this subsection when the product is received by the purchaser at the retail location. [PL 2015, c. 300, Pt. A, §14 (AMD).]

9-A. Fuels for burning blueberry lands. Sales of all fuels used in burning blueberry fields. [PL 1973, c. 594 (NEW).]

9-B. Residential electricity. Sale and delivery of residential electricity as follows: A. The first 750 kilowatt hours of residential electricity per month; [PL 2021, c. 713, §1 (AMD); PL 2021, c. 713, §4 (AFF).] B. Off-peak residential electricity used for space heating or water heating by means of an electric thermal storage device. For the purpose of this paragraph, "off-peak residential electricity" means the off-peak delivery of residential electricity pursuant to tariffs on file with the Public Utilities Commission and the electricity supplied; and [PL 2021, c. 713, §2 (AMD); PL 2021, c. 713, §4 (AFF).] C. Residential electricity consumed by eligible customers enrolled in a low-income assistance program implemented pursuant to Title 35‑A, section 3214, subsection 2 or an arrearage management program implemented pursuant to Title 35‑A, section 3214, subsection 2‑A . [PL 2021, c. 713, §3 (NEW); PL 2021, c. 713, §4 (AFF).] For the purpose of this subsection, "residential electricity" means electricity furnished to buildings designed and used for both human habitation and sleeping, with the exception of hotels. When residential electricity is furnished through one meter to more than one residential unit and when the transmission and distribution utility applies its tariff on a per unit basis, the furnishing of electricity is considered a separate sale for each unit to which the tariff applies. For the purpose of this subsection, "delivery" means transmission and distribution. [PL 2021, c. 713, §§1-3 (AMD); PL 2021, c. 713, §4 (AFF).]

9-C. Residential gas. Sales of gas when bought for cooking and heating in buildings designed and used for both human habitation and sleeping, with the exception of hotels. [PL 2007, c. 438, §36 (AMD).]

9-D. Fuel and electricity used at a manufacturing facility. Ninety-five percent of the sale price of all fuel and electricity purchased for use at a manufacturing facility. For purposes of this subsection, "sale price" includes, in the case of electricity, any charge for transmission and distribution. [PL 1999, c. 414, §20 (AMD).]

9-E. Electricity consumed in an electrolytic process. [PL 1989, c. 871, §10 (NEW); MRSA T. 36 §1760, sub-§9-E (RP).]

9-F. Fuel oil or coal. [PL 1989, c. 871, §10 (NEW); MRSA T. 36 §1760, sub-§9-F (RP).]

9-G. Fuel oil or coal. Fuel oil or coal, the by-products from the burning of which become an ingredient or component part of tangible personal property for later sale. [PL 1991, c. 851, §1 (NEW).]

9-H. Fuel used in certain agricultural production. [PL 2015, c. 267, Pt. KKKK, §1 (NEW); PL 2015, c. 267, Pt. KKKK, §2 (AFF); MRSA T. 36 §1760, sub-§9-H (RP).]

9-I. Fuel used at manufacturing facility. Ninety-five percent of the sale price of fabrication services for the production of fuel for use at a manufacturing facility. [PL 2025, c. 388, Pt. G, §38 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

10. Cigarettes. [PL 1983, c. 855, §6 (RP).]

11. Sales of liquor. [PL 1983, c. 859, Pt. M, §§4, 13 (RP).]

12. Containers. Sale of returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.

12-A. Packaging materials. Sales of containers, boxes, crates, bags, cores, twines, tapes, bindings, wrappings, labels and other packing, packaging and shipping materials to: A. Persons engaged in the business of: (1) Packing or packaging tangible personal property; and (2) Shipping or transporting that tangible personal property; or [PL 2011, c. 240, §18 (RPR).] B. Persons for use in packing, packaging or shipping tangible personal property sold by them or on which they have performed the service of cleaning, pressing, dyeing, washing, repairing or reconditioning in their regular course of business that are transferred to the possession of the purchaser of that tangible personal property. [RR 2019, c. 1, Pt. A, §60 (COR).] [RR 2019, c. 1, Pt. A, §60 (COR).]

13. Bibles. [PL 1991, c. 546, §19 (RP).]

14. Publications. [PL 2013, c. 368, Pt. P, §1 (RP); PL 2013, c. 368, Pt. P, §2 (AFF).]

14-A. Free publications and components of publications. Sales of publications and printed materials included in publications as follows: A. Any publication that is purchased for distribution without charge as a free publication; and [PL 2013, c. 564, §1 (NEW); PL 2013, c. 564, §3 (AFF).] B. Printed paper materials, including advertising flyers and promotional materials, purchased for inclusion in a publication. [PL 2013, c. 564, §1 (NEW); PL 2013, c. 564, §3 (AFF).] For purposes of this subsection, "publication" means printed paper material, including without limitation newspapers, magazines and trade journals and employee, client and organization newsletters, issued at average intervals not exceeding 3 months that manifests a continuity of identity from issue to issue by a front page masthead bearing the name, date, volume and issue number of the publication and by a continuity of style, format, themes and subject matter. For purposes of this subsection, "publication" does not include printed paper materials consisting primarily of advertisements or the promotion of a single seller’s products or services. [PL 2013, c. 564, §1 (NEW); PL 2013, c. 564, §3 (AFF).]

15. Sales to proprietors of unincorporated hospitals. [PL 1979, c. 687, §5 (RP).]

16. Hospitals, research centers, churches and schools. Sales to: A. Incorporated hospitals; [PL 2005, c. 622, §6 (NEW).] B. Incorporated nonprofit nursing homes licensed by the Department of Health and Human Services; [PL 2005, c. 622, §6 (NEW).] C. Incorporated nonprofit residential care facilities licensed by the Department of Health and Human Services; [PL 2005, c. 622, §6 (NEW).] D. Incorporated nonprofit assisted housing programs for the elderly licensed by the Department of Health and Human Services; [PL 2005, c. 622, §6 (NEW).] E. Incorporated nonprofit home health agencies certified under the United States Social Security Act of 1965, Title XVIII, as amended; [PL 2005, c. 622, §6 (NEW).] F. Incorporated nonprofit rural community health centers and incorporated nonprofit federally qualified health centers. For the purposes of this paragraph, "federally qualified health center" means a health center that is qualified to receive funding under Section 330 of the federal Public Health Service Act, 42 United States Code, Section 254b and a so-called federally qualified health center look-alike that meets the requirements of Section 254b; [PL 2015, c. 510, §1 (AMD); PL 2015, c. 510, §3 (AFF).] G. Incorporated nonprofit dental health centers; [PL 2005, c. 622, §6 (NEW).] G-1. Incorporated nonprofit medical clinics whose sole mission is to provide free medical care to the indigent or uninsured; [PL 2007, c. 416, §1 (NEW); PL 2007, c. 416, §2 (AFF).] H. Incorporated nonprofit organizations organized for the sole purpose of conducting medical research; [PL 2005, c. 622, §6 (NEW).] I. Incorporated nonprofit organizations organized for the purpose of establishing and maintaining laboratories for scientific study and investigation in the field of biology or ecology; [PL 2005, c. 622, §6 (NEW).] J. Institutions incorporated as nonprofit corporations for the purpose of operating educational television or radio stations; [PL 2005, c. 622, §6 (NEW).] K. Schools; [PL 2005, c. 622, §6 (NEW).] L. Incorporated nonprofit organizations or their affiliates whose purpose is to provide literacy assistance or free clinical assistance to children with dyslexia; and [PL 2005, c. 622, §6 (NEW).] M. Regularly organized churches or houses of religious worship. [PL 2005, c. 622, §6 (NEW).] [PL 2015, c. 510, §1 (AMD); PL 2015, c. 510, §3 (AFF).]

17. Camps. Rental charged for living quarters, sleeping or housekeeping accommodations at camps entitled to exemption from property tax under section 652, subsection 1 .

18. Certain institutions. Rental charged for living or sleeping quarters in an institution licensed by the State for the hospitalization or nursing care of human beings.

18-A. Certain residential child care facilities. Sales to incorporated private nonprofit residential child care facilities that are licensed by the Department of Health and Human Services as child care facilities. [PL 2015, c. 300, Pt. A, §15 (AMD).]

19. Schools. Rental charged for living quarters, sleeping or housekeeping accommodations to any student necessitated by attendance at a school. [PL 2003, c. 588, §7 (AMD).]

20. Continuous residence; refunds and credits. Rental charged to the following: A. An individual who resides continuously for 28 days or more at any one hotel, rooming house, tourist camp or trailer camp, if the individual does not maintain a primary residence at some other location or is residing away from the individual's primary residence in connection with employment or education; and [PL 2017, c. 170, Pt. C, §5 (RPR).] B. A person that rents living quarters for 28 or more consecutive days, when the living quarters are used by the person's employees in connection with their employment. [PL 2017, c. 170, Pt. C, §5 (RPR).] Any tax paid by an individual or person specified in paragraph A or B during the initial 28-day period must be refunded by the retailer. If the tax has been reported and paid to the State by the retailer, it may be taken as a credit by the retailer on the return filed by the retailer covering the month in which the refund was made. [PL 2017, c. 170, Pt. C, §5 (RPR).]

21. Automobiles used in driver education program. Sales to automobile dealers, registered under section 1754‑B , of automobiles for the purpose of equipping the same with dual controls and loaning or leasing the same to public or private secondary schools without consideration or for a consideration of not more than $1 a year, and used exclusively by such schools in driver education programs. [PL 1995, c. 640, §5 (AMD).]

21-A. Certain loaner vehicles. The use of a loaner vehicle provided by a new vehicle dealer, as defined in Title 29‑A, section 851, subsection 9 , to a service customer pursuant to a manufacturer's or dealer's warranty. [PL 2007, c. 627, §47 (AMD).]

22. Automobiles to amputee veterans. Sales of automobiles to veterans who are granted free registration of such vehicles by the Secretary of State under Title 29‑A, section 523, subsection 1 . Certificates of exemption or refunds of taxes paid must be granted under such rules or regulations as the State Tax Assessor may prescribe. [PL 1995, c. 65, Pt. A, §141 (AMD); PL 1995, c. 65, Pt. A, §153 (AFF); PL 1995, c. 65, Pt. C, §15 (AFF).]

23. Certain vehicles purchased by nonresidents. [PL 1999, c. 759, §1 (AMD); MRSA T. 36 §1760, sub-§23 (RP).]

23-A. Truck bodies and trailers. [PL 1991, c. 788, §7 (RP).]

23-B. Semitrailers. [PL 1991, c. 788, §8 (RP).]

23-C. Certain vehicles purchased or leased by nonresidents. Sales or leases of the following vehicles to a person that is not a resident of this State, if the vehicle is intended to be driven or transported outside the State immediately upon delivery: A. Motor vehicles other than those that are being leased for a period of less than one year; [PL 2015, c. 300, Pt. A, §16 (RPR).] B. Semitrailers; [PL 1999, c. 759, §2 (NEW); PL 1999, c. 759, §5 (AFF).] C. Aircraft, if the property is an aircraft not exempted under subsection 88‑A ; and [PL 2011, c. 380, Pt. GGGG, §1 (AMD).] D. [PL 2005, c. 618, §2 (RP).] E. Camper trailers, including truck campers, other than those that are being leased for a period of less than one year. [PL 2015, c. 300, Pt. A, §17 (AMD).] If the vehicles are registered for use in the State within 12 months of the date of purchase, the person seeking registration is liable for use tax on the basis of the original purchase price. [PL 2015, c. 300, Pt. A, §§16, 17 (AMD).]

23-D. Certain vehicles purchased or leased by qualifying resident businesses. The sale or lease of a motor vehicle, except an automobile rented for a period of less than one year or an all-terrain vehicle or snowmobile as defined in Title 12, section 13001 , to a qualifying resident business if the vehicle is intended to be driven or transported outside the State immediately upon delivery and intended to be used exclusively in the qualifying resident business's out-of-state business activities. For purposes of this subsection, "qualifying resident business" includes any individual, association, society, club, general partnership, limited partnership, limited liability company, trust, estate, corporation or any other legal entity that: A. Is organized under the laws of this State or has its principal place of business in this State; and [PL 2007, c. 410, §4 (NEW); PL 2007, c. 410, §6 (AFF).] B. Conducts business activities from a fixed location or locations outside the State. [PL 2007, c. 410, §4 (NEW); PL 2007, c. 410, §6 (AFF).] If the vehicle is not used exclusively in the qualifying resident business's out-of-state business activities or is registered for use in the State within 12 months of the date of purchase, the person seeking registration is liable for use tax on the basis of the original purchase price. [PL 2007, c. 410, §4 (NEW); PL 2007, c. 410, §6 (AFF).]

24. Funeral services. Sales of funeral services.

25. Watercraft purchased by nonresidents. Sales to or use by a person that is not a resident of this State of watercraft or materials used in watercraft as specified in this subsection. This subsection does not apply to the lease or rental of a watercraft to a person that is not a resident of this State. A. The following are exempt when the sale is made in this State to a person that is not a resident of this State and the watercraft is sailed or transported outside the State within 30 days of delivery by the seller: (1) A watercraft; (2) Sales, under contract for the construction of a watercraft, of materials to be incorporated in that watercraft; and (3) Sales of materials to be incorporated in the watercraft for the repair, alteration, refitting, reconstruction, overhaul or restoration of that watercraft. [PL 2009, c. 620, §1 (NEW); PL 2009, c. 620, §2 (AFF).] B. The purchase of a watercraft outside this State is exempt if the watercraft is registered outside the State by the purchaser and used outside the State by the purchaser and the watercraft is present in the State not more than 30 days, not including any time spent in this State for temporary storage, during the 12 months following its purchase. For purposes of this paragraph, "used outside the State" does not include storage but means actual use of the watercraft for a purpose consistent with its design. [PL 2011, c. 285, §3 (RPR); PL 2011, c. 285, §15 (AFF).] C. If, for a purpose other than temporary storage, a watercraft is present in this State for more than 30 days during the 12-month period following its date of purchase, the exemption applies only to 60% of the sale price of the watercraft or materials for the construction, repair, alteration, refitting, reconstruction, overhaul or restoration of the watercraft, as specified in paragraph A . [PL 2015, c. 300, Pt. A, §18 (AMD).] [PL 2025, c. 271, Pt. B, §1 (AMD); PL 2025, c. 271, Pt. B, §5 (AFF).]

25-A. All-terrain vehicles. [PL 2013, c. 86, §3 (RP); PL 2013, c. 86, §5 (AFF).]

25-B. Snowmobiles. [PL 2013, c. 86, §4 (RP); PL 2013, c. 86, §5 (AFF).]

25-C. Snowmobile; all-terrain vehicle. The sale of a snowmobile, as defined in Title 12, section 13001, subsection 25 , or an all-terrain vehicle, as defined in Title 12, section 13001, subsection 3 , to an individual who is not a resident of this State, unless the seller is a retailer in this State. [PL 2015, c. 300, Pt. A, §19 (NEW).]

26. Nonprofit fire departments and nonprofit ambulance services. Sales to incorporated nonprofit fire departments, sales to incorporated nonprofit ambulance services, sales to air ambulance services that are limited liability companies all of whose members are nonprofit organizations and sales of tangible personal property leased to air ambulance services that are limited liability companies all of whose members are nonprofit organizations. [PL 2007, c. 419, §1 (AMD).]

26-A. Certain watercraft purchased by incorporated nonprofit transportation companies. Sales of watercraft to an incorporated nonprofit transportation company that has a written understanding with a municipality that the watercraft will be available at all times to transport an emergency medical services patient from an island to a licensed ambulance service on the mainland. [PL 2019, c. 343, Pt. YYYY, §1 (NEW); PL 2019, c. 343, Pt. YYYY, §2 (AFF).]

27. Aircraft purchased by a nonresident. [PL 1991, c. 788, §9 (RP).]

28. Community mental health facilities, community adult developmental services facilities and community substance use disorder facilities. Sales to mental health facilities, adult developmental services facilities or substance use disorder facilities that are: A. Contractors under or receiving support under the Federal Community Mental Health Centers Act, or its successors; or B. Receiving support from the Department of Health and Human Services pursuant to Title 5, section 20005 or Title 34‑B, section 3604 , 5433 or 6204 . [PL 1999, c. 708, §28 (AMD); PL 2001, c. 354, §3 (AMD); PL 2003, c. 689, Pt. B, §6 (REV).] [PL 2017, c. 407, Pt. A, §160 (AMD).]

29. Water pollution control facilities. Sales of water pollution control facilities, certified as such by the Commissioner of Environmental Protection, and sales of parts or accessories of a certified facility, materials for the construction, repair or maintenance of a certified facility and chemicals or supplies that are integral to the effectiveness of a certified facility. As used in this subsection, unless the context otherwise indicates, the following terms have the following meanings. A. "Disposal system" means any system used primarily for disposing of or isolating industrial or other waste and includes thickeners, incinerators, pipelines or conduits, pumping stations, force mains and all other constructions, devices, appurtenances and facilities used for collecting or conducting water borne industrial or other waste to a point of disposal, treatment or isolation, except that which is necessary to the manufacture of products. [PL 1973, c. 575, §1 (AMD).] B. "Facility" means any disposal system or any treatment works, appliance, equipment, machinery, installation or structures installed, acquired or placed in operation primarily for the purpose of reducing, controlling or eliminating water pollution caused by industrial or other waste, except septic tanks and the pipelines and leach fields connected or appurtenant thereto. [PL 1973, c. 575, §1 (AMD).] C. "Industrial waste" means any liquid, gaseous or solid waste substance capable of polluting the waters of the State and resulting from any process, or the development of any process, of industry or manufacture. [PL 1969, c. 471 (NEW).] D. "Treatment works" means any plant, pumping station, reservoir or other works used primarily for the purpose of treating, stabilizing, isolating or holding industrial or other waste. [PL 1973, c. 575, §1 (AMD).] [PL 2007, c. 438, §42 (AMD).]

30. Air pollution control facilities. Sales of air pollution control facilities, certified as such by the Commissioner of Environmental Protection, and sales of parts or accessories of a certified facility, materials for the construction, repair or maintenance of a certified facility and chemicals or supplies that are integral to the effectiveness of a certified facility. As used in this subsection, unless the context otherwise indicates, the following terms have the following meanings. A. "Facility" means any appliance, equipment, machinery, installation or structures installed, acquired or placed in operation primarily for the purpose of reducing, controlling, eliminating or disposing of industrial or other air pollutants. Facilities such as air conditioners, dust collectors, fans and similar facilities designed, constructed or installed solely for the benefit of the person for whom installed or the personnel of such person, and facilities designed or installed for the reduction or control of automobile exhaust emissions shall not be deemed air pollution control facilities for purposes of this subsection. [PL 1973, c. 575, §2 (AMD).] [PL 2007, c. 438, §43 (AMD).]

31. Machinery and equipment. Sales of machinery and equipment: A. For use by the purchaser directly and primarily in the production of tangible personal property intended to be sold or leased ultimately for final use or consumption or in the production of tangible personal property pursuant to a contract with the Federal Government or any agency thereof, or, in the case of sales occurring after June 30, 2007, in the generation of radio and television broadcast signals by broadcast stations regulated under 47 Code of Federal Regulations, Part 73. This exemption applies even if the purchaser sells the machinery or equipment and leases it back in a sale and leaseback transaction. This exemption also applies whether the purchaser agrees before or after the purchase of the machinery or equipment to enter into the sale and leaseback transaction and whether the purchaser's use of the machinery or equipment in production commences before or after the sale and leaseback transaction occurs; and [PL 2007, c. 627, §48 (AMD).] B. To a bank, leasing company or other person as part of a sale and leaseback transaction, by a person that uses the machinery or equipment as described in paragraph A , whether the original purchaser's use of the machinery or equipment in production commences before or after the sale and leaseback transaction occurs. [PL 1999, c. 516, §6 (NEW); PL 1999, c. 516, §7 (AFF).] [PL 2007, c. 627, §48 (AMD).]

32. Machinery and equipment for research. Sales of machinery and equipment for use by the purchaser directly and exclusively in research and development in the experimental and laboratory sense and sales of machinery, equipment, instruments and supplies for use by the purchaser directly and primarily in biotechnology applications, including the application of technologies such as recombinant DNA techniques, biochemistry, molecular and cellular biology, immunology, genetics and genetic engineering, biological cell fusion techniques and new bioprocesses using living organisms or parts of organisms to produce or modify products, improve plants or animals, develop microorganisms for specific uses, identify targets for small-molecule pharmaceutical development, transform biological systems and useful processes and products or to develop microorganisms for specific uses. Equipment and supplies used for biotechnology include but are not limited to microscopes, diagnostic testing materials, glasswares, chemical reagents, computer software and technical books and manuals. "Research and development" includes testing and evaluation for the purposes of approval and compliance with regulatory standards for biotechnological products or materials. "Research and development" does not include the ordinary testing or inspecting of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions or research in connection with literary, historical or similar projects. [PL 1997, c. 557, Pt. D, §2 (AMD); PL 1997, c. 557, Pt. D, §4 (AFF); PL 1997, c. 557, Pt. G, §1 (AFF).]

33. Diabetic supplies. All equipment and supplies, whether medical or otherwise, used by the purchaser in the diagnosis or treatment of human diabetes. [PL 2021, c. 253, Pt. B, §1 (AMD).]

34. Sales through vending machines. Sales of products for internal human consumption when sold through vending machines by a person more than 50% of whose gross receipts from the retail sale of tangible personal property are derived from sales through vending machines. [PL 2005, c. 218, §23 (AMD).]

35. Seeing eye dogs. Sales of tangible personal property and taxable services essential for the care and maintenance of seeing eye dogs used to aid any blind person. [PL 1993, c. 670, §2 (AMD).]

36. Spirituous and vinous liquors. [PL 1983, c. 859, Pt. M, §§5, 13 (RP).]

37. Regional planning commissions and councils of government. Sales to regional planning commissions and councils of government, which are established in accordance with Title 30‑A . [PL 1987, c. 737, Pt. C, §§82, 106 (AMD); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]

38. Solar energy equipment. [PL 1985, c. 506, Pt. B, §34-A (RP).]

39. Residential water. Sales of water purchased for use in buildings designed and used for both human habitation and sleeping, with the exception of hotels. [PL 2007, c. 438, §44 (AMD).]

40. Manufactured housing. Sales of: A. Used manufactured housing; and [PL 2005, c. 618, §3 (AMD).] B. New manufactured housing to the extent of all costs, other than materials, included in the sale price, but the exemption may not exceed 50% of the sale price. [PL 2005, c. 618, §3 (AMD).] [PL 2005, c. 618, §3 (AMD).]

41. Certain instrumentalities of interstate or foreign commerce. [PL 2017, c. 375, Pt. I, §1 (RP); PL 2017, c. 375, Pt. I, §3 (AFF).]

41-A. Certain instrumentalities of interstate or foreign commerce. The sale of a vehicle, railroad rolling stock, aircraft or watercraft that is placed in use by the purchaser as an instrumentality of interstate or foreign commerce within 30 days after that sale, or, in the case of a lease, the commencement of the lease, and that is used by the purchaser for not less than 80% of the days in use during the next 2 years as an instrumentality of interstate or foreign commerce. The assessor may for good cause extend for not more than 60 days the time for placing the instrumentality in use in interstate or foreign commerce. For purposes of this subsection: A. Property is placed in use as an instrumentality of interstate or foreign commerce by its carrying of or providing the motive power for the carrying of a bona fide payload in interstate or foreign commerce or by being dispatched to a specific location at which it will be loaded with, or will be used as motive power for the carrying of, a bona fide payload in interstate or foreign commerce. (1) Property dispatched for the carrying of or providing the motive power for the carrying of a bona fide payload in interstate or foreign commerce is considered in use from the date of dispatch through the date the property arrives back at its principal place of business or is dispatched for the carrying of or providing the motive power for the carrying of a new bona fide payload, whichever occurs first. Any day or portion of a day in which an instrumentality is used in interstate or foreign commerce is computed as a full day of use in interstate or foreign commerce. Property dispatched for the carrying of or providing the motive power for the carrying of a bona fide payload in intrastate commerce is considered in use from the date of dispatch through the date the property arrives back at its principal place of business or is dispatched for the carrying of or providing the motive power for the carrying of a new bona fide payload, whichever occurs first. For purposes of this subparagraph, use of a trailer, semitrailer or tow dolly, as defined in Title 29‑A, section 101 , pursuant to a written interchange agreement as described in 49 Code of Federal Regulations, Section 376.31, or successor regulation, between the purchaser and an authorized motor carrier is considered use by the purchaser. (2) Personal property is not in use as an instrumentality of interstate or foreign commerce when carrying a bona fide payload that both originates and terminates within the State, unless the personal property is a bus with a capacity of at least 47 passengers that is engaged in transporting within the State a bona fide payload of travelers on an interstate or foreign cruise that originates outside the State and terminates outside the State and the transportation is provided pursuant to a contract between the interstate or foreign cruise provider and the person providing the transportation. (3) Any day in which an instrumentality is not used in intrastate commerce or interstate or foreign commerce, including while being repaired or maintained, is not counted in the 80% computation; and [PL 2017, c. 375, Pt. I, §2 (NEW); PL 2017, c. 375, Pt. I, §3 (AFF).] B. As used in this subsection, unless the context otherwise indicates, the following terms have the following meanings. (1) "Bona fide payload" means a cargo of persons or property transported by a contract carrier or common carrier for compensation that exceeds the direct cost of carrying that cargo or pursuant to a legal obligation to provide service as a public utility or a cargo of property transported in the reasonable conduct of the purchaser's own nontransportation business in interstate or foreign commerce. (2) "Dispatch" means to send to a destination for the purpose of interstate or foreign commerce or for the purpose of intrastate commerce. [PL 2017, c. 375, Pt. I, §2 (NEW); PL 2017, c. 375, Pt. I, §3 (AFF).] The exemption provided by this subsection is not limited to instrumentalities otherwise required to be exempt under the United States Constitution. [PL 2025, c. 113, Pt. B, §2 (AMD).]

42. Historical societies, museums and certain memorial foundations. Sales to incorporated nonprofit memorial foundations that primarily provide cultural programs free to the public, historical societies and museums. [PL 2001, c. 439, Pt. PPP, §1 (AMD); PL 2001, c. 439, Pt. PPP, §2 (AFF).]

43. Child care facilities. Sales to licensed, incorporated nonprofit child care facilities. [PL 2015, c. 300, Pt. A, §20 (AMD).]

44. Certain church-affiliated residential homes. Sales to an incorporated, church-affiliated nonprofit organization that operates a residential home for adults. [PL 2015, c. 300, Pt. A, §21 (AMD).]

45. Certain property purchased outside State. Sales of property purchased and used by the present owner outside the State: A. If the property is an automobile, as defined in Title 29‑A, section 101, subsection 7 , and if the owner is an individual who was, at the time of purchase, a resident of the other state; [PL 2009, c. 625, §8 (AMD).] A-1. [PL 2011, c. 285, §4 (RP); PL 2011, c. 285, §15 (AFF).] A-2. If the property is a snowmobile or all-terrain vehicle as defined in Title 12, section 13001 and the purchaser is an individual who is not a resident of the State; [PL 2007, c. 438, §45 (AMD).] A-3. If the property is an aircraft not exempted under subsection 88 or 88‑A and the owner at the time of purchase was a resident of another state or tax jurisdiction and the aircraft is present in this State not more than 20 days during the 12 months following its purchase, exclusive of days during which the aircraft is in this State for the purpose of undergoing "major alterations," "major repairs" or "preventive maintenance" as those terms are described in 14 Code of Federal Regulations, Appendix A to Part 43, as in effect on January 1, 2005. For the purposes of this paragraph, the location of an aircraft on the ground in the State at any time during a day is considered presence in the State for that entire day, and a day must be disregarded if at any time during that day the aircraft is used to provide free emergency or compassionate air transportation arranged by an incorporated nonprofit organization providing free air transportation in private aircraft by volunteer pilots so children and adults may access life-saving medical care; [PL 2011, c. 622, §2 (AMD).] A-4. If the property is brought into this State solely to conduct activities directly related to a declared state disaster or emergency, at the request of the State, a county, city, town or political subdivision of the State or a registered business, the property is owned by a person not otherwise required to register as a seller under section 1754‑B and the property is present in this State only during a disaster period. As used in this paragraph, "declared state disaster or emergency" and "disaster period" have the same meaning as in Title 10, section 9902, subsections 1 and 2 , respectively; or [PL 2021, c. 181, Pt. D, §1 (AMD).] B. For more than 12 months in all other cases. [PL 1987, c. 772, §22 (RPR).] Property, other than automobiles, snowmobiles, all-terrain vehicles and aircraft, that is required to be registered for use in this State does not qualify for this exemption unless it was registered by its present owner outside this State more than 12 months prior to its registration in this State. If property required to be registered for use in this State was not required to be registered for use outside this State, the owner must be able to document actual use of the property outside this State for more than 12 months prior to its registration in this State. For purposes of this subsection, "use" does not include storage but means actual use of the property for a purpose consistent with its design. [PL 2021, c. 181, Pt. D, §1 (AMD).]

46. Medical patients and their families. Sales to incorporated nonprofit organizations providing: A. Temporary residential accommodations to pediatric patients suffering from critical illness or disease such as cancer or who are accident victims, to adult patients with cancer or to the families of the patients; or [PL 2003, c. 451, Pt. AA, §1 (NEW).] B. Temporary residential accommodations, or food, or both, to hospital patients or to the families of hospital patients. [PL 2003, c. 451, Pt. AA, §1 (NEW).] [PL 2003, c. 451, Pt. AA, §1 (RPR).]

46. Scheduled Airlines. [PL 1985, c. 504, §1 (RP).]

47. Emergency shelters, feeding organizations and emergency food supply programs. [PL 1995, c. 625, Pt. B, §13 (RPR); MRSA T. 36 §1760, sub-§47 (RP).]

47-A. Emergency shelter and feeding organizations. Sales to incorporated nonprofit organizations that provide free temporary emergency shelter or food for underprivileged individuals in this State. [RR 2019, c. 1, Pt. A, §62 (COR).]

48. Scheduled airlines. [PL 1987, c. 865, §1 (AMD); MRSA T. 36 §1760, sub-§48 (RP).]

48. Rail track materials. [PL 1985, c. 737, Pt. A, §94 (RP).]

49. Child abuse and neglect prevention councils; child advocacy organizations; community action agencies. Sales to: A. Incorporated, nonprofit child abuse and neglect prevention councils as defined in Title 22, section 3872, subsection 1‑A ; [PL 2009, c. 204, §12 (AMD).] B. Statewide organizations that advocate for children and that are members of the Medicaid Advisory Committee; and [PL 1999, c. 499, §1 (NEW).] C. Community action agencies designated in accordance with Title 22, section 5324 . [PL 1999, c. 499, §1 (NEW).] [PL 2009, c. 204, §12 (AMD).]

50. Certain libraries; library support organizations. Sales: A. To a nonprofit free public lending library that is funded in part or wholly by the State or any political subdivision of the State or the Federal Government; and [PL 2019, c. 379, Pt. B, §5 (NEW).] B. By a library as described in paragraph A or a nonprofit corporation organized to support a library as described in paragraph A , as long as the proceeds from the sales are used to benefit the library. [PL 2019, c. 379, Pt. B, §5 (NEW).] [PL 2019, c. 379, Pt. B, §5 (RPR).]

51. Veterans' Memorial Cemetery Associations. Sales to incorporated nonprofit Veterans' Memorial Cemetery Associations. [RR 2019, c. 1, Pt. A, §63 (COR).]

52. Railroad track materials. Railroad track materials purchased and installed on railroad lines located within the boundaries of the State. The track materials include rail, ties, ballast, joint bars and associated materials, such as bolts, nuts, tie plates, spikes, culverts, steel, concrete or stone, switch stands, switch points, frogs, switch ties, bridge ties and bridge steel. In order for a taxpayer to qualify for an exemption under this subsection, the taxpayer may not require any landowner to pay any fee or charge for maintenance or repair or to assume liability for crossings or rights-of-way if the landowner was not required to do so prior to July 1, 1981, and the taxpayer must continue to maintain crossings and rights-of-way that it was required to maintain on that date and may not remove the crossings if there is any objection to their being removed. [RR 2019, c. 1, Pt. A, §64 (COR).]

53. Nonprofit volunteer search and rescue organizations. Sales to incorporated, nonprofit volunteer search and rescue organizations. [PL 1985, c. 737, Pt. A, §97 (NEW).]

54. SNAP and WIC purchases. Sales of items purchased with food instruments distributed by the Department of Health and Human Services pursuant to the Supplemental Nutrition Assistance Program or the Women, Infants and Children Special Supplemental Food Program. [PL 2015, c. 300, Pt. A, §22 (AMD).]

55. Incorporated nonprofit hospice organizations. Sales to incorporated nonprofit hospice organizations which provide a program or care for the physical and emotional needs of terminally ill patients. [PL 1985, c. 788, §1 (NEW).]

56. Nonprofit youth organizations. Sales to nonprofit youth organizations whose primary purpose is to provide athletic instruction in a nonresidential setting, or to councils and local units of incorporated nonprofit national scouting organizations. [RR 2019, c. 1, Pt. A, §65 (COR).]

57. Self-help literature on alcoholism. Sales of self-help literature relating to alcoholism to alcoholics anonymous groups. [PL 1987, c. 343, §5 (NEW).]

58. Portable classrooms. Sales of tangible personal property to be physically incorporated in and become a part of a portable classroom for lease to a school. If the portable classroom is used for an otherwise taxable use within 2 years from the date of the first use, the lessor is liable for use tax based on the original sale price. [PL 2003, c. 588, §8 (AMD).]

59. Sales to certain incorporated nonprofit educational organizations. Incorporated nonprofit educational organizations that are receiving, or have received, funding from the Department of Education and that provide educational programs specifically designed for teaching young people how to make decisions about drugs, alcohol and interpersonal relationships at a residential youth camp setting. [PL 2009, c. 211, Pt. B, §31 (AMD).]

60. Sales to incorporated nonprofit animal shelters. Sales to incorporated nonprofit animal shelters of tangible personal property used in the operation and maintenance of those shelters or in the maintenance and care of any animal, including wildlife, housed in those shelters. [PL 1997, c. 545, §1 (AMD).]

61. Construction contracts with exempt organizations. Sales to a construction contractor or its subcontractor of tangible personal property that is to be physically incorporated in, and become a permanent part of, real property for sale to any organization or government agency provided exemption under this section, except as otherwise provided by section 1760‑C . [PL 2005, c. 622, §8 (AMD).]

62. Charitable suppliers of medical equipment. Sales to local branches of incorporated international nonprofit charitable organizations that lend medical supplies and equipment to persons free of charge. [PL 2011, c. 240, §19 (AMD).]

63. Organizations fulfilling the wishes of children with life-threatening diseases. Sales to incorporated nonprofit organizations whose sole purpose is to fulfill the wishes of children with life-threatening diseases when their family or guardian is unable to otherwise financially fulfill those wishes. [PL 1989, c. 502, Pt. A, §130 (NEW).]

64. Schools and school-sponsored organizations. Sales of tangible personal property and taxable services by elementary and secondary schools and by student organizations sponsored by those schools, including booster clubs and student or parent-teacher organizations, as long as the profits from the sales are used to benefit those schools or student organizations or are used for a charitable purpose. [PL 2003, c. 588, §10 (AMD).]

65. Monasteries and convents. Sales of tangible personal property to incorporated nonprofit monasteries and convents for use in their operation and maintenance. For the purpose of this subsection, "monasteries" and "convents" means the dwelling places of communities of religious persons. [PL 1993, c. 670, §6 (AMD).]

66. Incorporated nonprofit providers of certain support systems for single-parent families. Sales to incorporated nonprofit organizations engaged primarily in providing support systems for single-parent families for the development of psychological and economic self-sufficiency. [PL 1989, c. 502, Pt. B, §47 (NEW); PL 1989, c. 581, §20 (NEW); PL 1989, c. 871, §12 (RPR).]

67. Nonprofit home construction organizations. Sales to local branches of incorporated nonprofit organizations whose purpose is to construct low-cost housing for low-income people. [PL 1989, c. 501, Pt. P, §30 (NEW); PL 1989, c. 533, §8 (NEW); PL 1989, c. 871, §13 (RPR).]

68. Maine Science and Technology Foundation. [PL 2003, c. 20, Pt. RR, §11 (RP); PL 2003, c. 20, Pt. RR, §18 (AFF).]

69. Vietnam veteran registries. Sales to incorporated, nonprofit organizations whose sole purpose is to create, maintain and update a registry of Vietnam veterans. [RR 2019, c. 1, Pt. A, §66 (COR).]

70. Organizations providing certain services for persons who are hard of hearing. Sales to incorporated nonprofit organizations whose primary purposes are to promote public understanding of hearing loss and to assist persons who are hard of hearing through the dissemination of information about hearing loss to the general public and referral to and coordination of community resources available to persons who are hard of hearing. [PL 2021, c. 348, §56 (AMD).]

71. State-chartered credit unions. Sales to credit unions that are organized under the laws of this State. This subsection shall remain in effect only for the time that federally chartered credit unions are, by reason of federal law, exempt from payment of state sales tax. [PL 1989, c. 533, §8 (NEW).]

72. Nonprofit housing development organization. Sales to nonprofit organizations whose primary purpose is to develop housing for low-income people. For the purposes of this subsection, "low-income" means having income that is less than 120% of the median income for the area, adjusted for family size, as established by the United States Department of Housing and Urban Development or its successor organization. [PL 2021, c. 695, §1 (AMD).]

73. Seedlings for commercial forestry use. Sales of tree seedlings for use in commercial forestry. [PL 2015, c. 300, Pt. A, §23 (AMD).]

74. Property used in production. Sales of: A. Tangible personal property that becomes an ingredient or component part of tangible personal property produced for later sale or lease, other than lease for use in this State, or that becomes an ingredient or component part of tangible personal property produced pursuant to a contract with the Federal Government or an agency of the Federal Government; and [PL 2007, c. 438, §46 (NEW).] B. Tangible personal property, other than fuel or electricity, that is consumed or destroyed or loses its identity directly and primarily in the production of tangible personal property for later sale or lease, other than lease for use in this State, or that is consumed or destroyed or loses its identity directly and primarily in the production of tangible personal property produced pursuant to a contract with the Federal Government or an agency of the Federal Government. [PL 2007, c. 438, §46 (NEW).] For purposes of this subsection, tangible personal property is "consumed or destroyed" or "loses its identity" in production if it has a normal physical life expectancy of less than one year as a usable item in the use to which it is applied. [PL 2007, c. 438, §46 (RPR).]

75. Certain meals and lodging. Meals or lodging provided to employees at their place of employment when the value of those meals or that lodging is allowed as a credit toward the wages of those employees. [PL 1989, c. 871, §15 (NEW).]

76. Aircraft parts. The sale or use in this State of replacement or repair parts of an aircraft used by a scheduled airline in the performance of service under 49 United States Code, Subtitle VII and Federal Aviation Administration regulations. [PL 2003, c. 588, §11 (AMD).]

77. Eye banks. Sales to nonprofit organizations whose primary purpose is to obtain, medically evaluate and distribute eyes for use in corneal transplantation, research and education. [PL 1993, c. 532, §1 (NEW).]

78. Farm animal bedding and hay. Sales of organic bedding materials for farm animals and hay. [PL 1997, c. 725, §1 (RPR).]

79. Partial exemption for clean fuel vehicles. [PL 1997, c. 791, Pt. A, §2 (NEW); MRSA T. 36 §1760, sub-§79 (RP).]

80. Electricity used for net billing. Sale or delivery of kilowatt hours of electricity to net energy billing customers as defined by the Public Utilities Commission for which no money is paid to the electricity provider or to the transmission and distribution utility. [PL 1999, c. 286, §1 (NEW).]

80. (REALLOCATED TO T. 36, §1760, sub-§82) Sales of property delivered outside this State. [RR 1999, c. 1, §48 (RAL); PL 1999, c. 414, §22 (NEW); PL 1999, c. 414, §55 (AFF).]

81. Animal waste storage facility. Any materials for the construction, repair or maintenance of an animal waste storage facility. For the purposes of this section, "animal waste storage facility" means a structure or pit constructed and used solely for storing manure, animal bedding waste or other wastes generated by animal production. For a facility to be eligible for this exemption, the Commissioner of Agriculture, Conservation and Forestry must certify that a nutrient management plan has been prepared in accordance with Title 7, section 4204 for the farm utilizing that animal waste storage facility. [PL 1999, c. 530, §10 (NEW); PL 2011, c. 657, Pt. W, §6 (REV).]

81. (REALLOCATED TO T. 36, §1760, sub-§83) Sales of certain printed materials. [RR 1999, c. 1, §49 (RAL); PL 1999, c. 521, Pt. A, §7 (NEW); PL 1999, c. 521, Pt. A, §11 (AFF).]

82. (REALLOCATED FROM T. 36, §1760, sub-§80) Sales of property delivered outside this State. Sales of tangible personal property when the seller delivers the property to a location outside this State or to the United States Postal Service, a common carrier or a contract carrier hired by the seller for delivery to a location outside this State, regardless of whether the property is purchased F.O.B. shipping point or other point in this State and regardless of whether passage of title occurs in this State. This exemption does not apply to any subsequent use of the property in this State. [PL 2007, c. 627, §49 (AMD).]

83. (REALLOCATED FROM T. 36, §1760, sub-§81) Sales of certain printed materials. Sales of advertising or promotional materials printed on paper and purchased for the purpose of subsequently transporting such materials outside the State for use by the purchaser thereafter solely outside the State. [RR 1999, c. 1, §49 (RAL).]

84. Centers for innovation. Sales to centers for innovation as described in Title 5, section 13141 . [PL 2001, c. 95, §6 (NEW).]

84. (REALLOCATED TO T. 36, §1760, sub-§85) Certain sales by auxiliary organization of American Legion. [RR 2001, c. 1, §45 (RAL); PL 2001, c. 439, Pt. III, §1 (NEW); PL 2001, c. 439, Pt. III, §2 (AFF).]

85. (REALLOCATED FROM T. 36, §1760, sub-§84) Certain sales by auxiliary organization of American Legion. Sales of meals and related items and services by a nonprofit auxiliary organization of the American Legion in connection with a fund-raising event sponsored by the auxiliary organization if the meals and related items and services are provided in a room that is separate from the lounge facilities, if any, of the American Legion and patrons are prohibited from taking alcoholic beverages from the lounge facilities to the separate room where the meals and related items and services are provided. [RR 2001, c. 1, §45 (RAL).]

86. Construction contracts with qualified development zone businesses. [PL 2005, c. 351, §7 (RP); PL 2005, c. 351, §26 (AFF).]

87. Sales of tangible personal property and transmission and distribution of electricity to qualified development zone businesses. Beginning July 1, 2005, sales of tangible personal property, and of the transmission and distribution of electricity, to a qualified Pine Tree Development Zone business, as defined in Title 30‑A, section 5250‑I, subsection 17 , for use directly and primarily in one or more qualified business activities, as defined in Title 30‑A, section 5250‑I, subsection 16 . The exemption provided by this subsection is limited for each qualified Pine Tree Development Zone business to sales occurring within a period of 10 years in the case of a business located in a tier 1 location, as defined in Title 30‑A, section 5250‑I, subsection 21‑A , and 5 years in the case of a business located in a tier 2 location, as defined in Title 30‑A, section 5250‑I, subsection 21‑B , from the date the business is certified pursuant to Title 30‑A, section 5250‑O or until December 31, 2034, whichever occurs first. For a business that applies for certification as a qualified Pine Tree Development Zone business with the Commissioner of Economic and Community Development on or after January 1, 2019, the exemption provided by this subsection requires a qualified Pine Tree Development Zone business to obtain a certificate of qualification issued by the Commissioner of Economic and Community Development pursuant to Title 30‑A, section 5250‑O . As used in this subsection, "primarily" means more than 50% of the time during the period that begins on the date on which the property is first placed in service by the purchaser and ends 2 years from that date or at the time the property is sold, scrapped, destroyed or otherwise permanently removed from service by the purchaser, whichever occurs first. [PL 2023, c. 412, Pt. J, §8 (AMD).]

88. Aircraft. Sales or leases of aircraft that weigh over 6,000 pounds, that are propelled by one or more turbine engines or that are in use by a Federal Aviation Administration classified 135 operator. [PL 2005, c. 519, Pt. EE, §2 (NEW); PL 2005, c. 519, Pt. EE, §3 (AFF).]

88-A. Aircraft and parts. Sales, use or leases of aircraft and sales of repair and replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components from July 1, 2011 to June 30, 2033. [PL 2013, c. 379, §2 (AMD).]

89. Sales of tangible personal property to qualified community wind power generators. [PL 2017, c. 170, Pt. F, §1 (RP).]

90. Qualified snowmobile trail grooming equipment. Sales to snowmobile clubs incorporated under the provisions of Title 13‑B of snowmobiles and snowmobile trail grooming equipment used directly and exclusively for the grooming of snowmobile trails. [PL 2009, c. 491, §1 (AMD).] Revisor's Note: Subsection 90 as enacted by PL 2007, c. 438, §47 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 91

91. (REALLOCATED FROM T. 36, §1760, sub-§90) Certain sales of electrical energy. Sale or use of electrical energy, or water stored for the purpose of generating electricity, when the sale is to or by a wholly owned subsidiary by or to its parent corporation, except for electrical energy or water purchased for resale to or by the wholly owned subsidiary. [PL 2007, c. 695, Pt. A, §44 (RAL).]

92. Certain vehicle rentals. The rental for a period of less than one year of an automobile when the rental is to the service customer of a new vehicle dealer, as defined in Title 29‑A, section 851, subsection 9 , pursuant to a manufacturer's or new vehicle dealer's warranty and the rental fee is paid by that new vehicle dealer or warrantor. [PL 2011, c. 209, §3 (NEW); PL 2011, c. 209, §5 (AFF).]

93. Plastic bags sold to redemption centers. Sales to a redemption center licensed under Title 38, section 3113 of plastic bags used by the redemption center to sort, store or transport returnable beverage containers. [PL 2019, c. 526, §1 (AMD).]

94. Positive airway pressure and oxygen delivery equipment and supplies. [PL 2025, c. 388, Pt. G, §39 (RP); PL 2025, c. 388, Pt. G, §48 (AFF).]

95. Sales of certain adaptive equipment. Sales to a person with a disability or a person at the request of a person with a disability of adaptive equipment for installation in or on a motor vehicle to make that vehicle operable or accessible by a person with a disability who is issued a disability plate or placard by the Secretary of State pursuant to Title 29‑A, section 521 . [PL 2013, c. 442, §1 (NEW); PL 2013, c. 442, §2 (AFF).] Revisor's Note: No enacted text was allocated to subsection 96. Revisor's Note: No enacted text was allocated to subsection 97.

98. Certain veterans' support organizations. Sales to incorporated nonprofit organizations organized for the purpose of providing direct supportive services in the State to veterans and their families living with service-related post-traumatic stress disorder or traumatic brain injury. [PL 2015, c. 267, Pt. OOOO, §4 (NEW); PL 2015, c. 267, Pt. OOOO, §7 (AFF).]

99. Nonprofit library collaboratives. Sales to nonprofit collaboratives of academic, public, school and special libraries that provide support for library resource sharing, promote quality library information services and support the cultural, educational and economic development of the State. [PL 2015, c. 267, Pt. OOOO, §4 (NEW); PL 2015, c. 267, Pt. OOOO, §7 (AFF).]

100. Certain veterans' service organizations. Sales to an organization that provides services to veterans and their families that is chartered under 36 United States Code, Subtitle II, Part B, including posts or local offices of that organization, and that is recognized as a veterans' service organization by the United States Department of Veterans Affairs. [PL 2015, c. 465, Pt. C, §1 (NEW); PL 2015, c. 465, Pt. C, §2 (AFF).]

101. Certain sales by civic, religious or fraternal organizations. Sales of prepared food by a civic, religious or fraternal organization, including an auxiliary of such an organization, at a public or member-only event, except when alcoholic beverages are available for sale at the event. This exemption is limited to the first 24 days during which such sales are made in a calendar year and does not apply to sales made at private functions such as weddings. [PL 2017, c. 211, Pt. B, §2 (NEW); PL 2017, c. 211, Pt. B, §9 (AFF).]

102. Nonprofit heating assistance organizations. Sales to organizations that have been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c)(3) of the Code and whose primary purpose is to provide residential heating assistance to low-income individuals. [PL 2017, c. 399, §1 (NEW); PL 2017, c. 399, §2 (AFF).] Revisor's Note: Subsection 102 as enacted by PL 2017, c. 445, §1 and affected by §5 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 103

103. (REALLOCATED FROM T. 36, §1760, sub-§102) Certain support organizations for combat-injured veterans. Sales to incorporated nonprofit organizations organized for the primary purpose of operating a retreat in the State for combat-injured veterans and their families free of charge. [PL 2017, c. 445, §1 (NEW); PL 2017, c. 445, §5 (AFF); RR 2019, c. 1, Pt. A, §67 (RAL).] Revisor's Note: Subsection 103 as enacted by PL 2019, c. 550, §1 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 104 Revisor's Note: Subsection 103 as enacted by PL 2019, c. 551, §1 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 105 Revisor's Note: Subsection 103 as enacted by PL 2019, c. 552, §1 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 106

104. (REALLOCATED FROM T. 36, §1760, sub-§103) Nonprofit youth camps. Sales occurring on or after June 16, 2020 to a nonprofit youth camp as defined in Title 22, section 2491, subsection 16 that is licensed by the Department of Health and Human Services and receives an exemption from property tax under section 652, subsection 1 . [PL 2021, c. 253, Pt. B, §2 (AMD); PL 2021, c. 253, Pt. B, §§6, 9 (AFF).]

105. (REALLOCATED FROM T. 36, §1760, sub-§103) Pet food assistance organization. Sales occurring on or after June 16, 2020 to an incorporated nonprofit organization organized for the purpose of providing food or other supplies intended for pets at no charge to owners of those pets. [PL 2021, c. 253, Pt. B, §3 (AMD); PL 2021, c. 253, Pt. B, §§7, 9 (AFF).]

106. (REALLOCATED FROM T. 36, §1760, sub-§103) Locally organized member of nonprofit worldwide charitable organization. Sales occurring on or after June 16, 2020 to a community-based independent incorporated nonprofit member organization of a nonprofit worldwide charitable organization if the primary purpose of the community-based independent incorporated nonprofit member organization is to provide financial support using private funding to another unaffiliated nonprofit charitable organization at the community level. [PL 2021, c. 253, Pt. B, §4 (RPR); PL 2021, c. 253, Pt. B, §§8, 9 (AFF).]

107. Menstrual products. Beginning October 1, 2021, sales of menstrual products. For purposes of this subsection, "menstrual products" means tampons, panty liners, menstrual cups, sanitary napkins and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle. [PL 2021, c. 398, Pt. H, §2 (NEW).] Revisor's Note: Subsection 107 as enacted by PL 2021, c. 399, §1 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 108 Revisor's Note: Subsection 107 as enacted by PL 2021, c. 416, §1 and affected by §2 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 109 Revisor's Note: Subsection 107 as enacted by PL 2021, c. 417, §1 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 110 Revisor's Note: Subsection 107 as enacted by PL 2021, c. 440, §1 is REALLOCATED TO TITLE 36, SECTION 1760, SUBSECTION 111

108. (REALLOCATED FROM T. 36, §1760, sub-§107) Area agency on aging. Beginning January 1, 2022, sales to an area agency on aging designated under Title 22, section 5116, subsection 1, paragraph B , or sales to a public or nonprofit private agency that is operating under grants authorized by Title 22, chapter 1457 , that is providing social services in order to secure and maintain maximum independence and dignity in a home environment for older people capable of self-care with appropriate supportive services. [PL 2021, c. 399, §1 (NEW); RR 2021, c. 1, Pt. A, §43 (RAL).]

109. (REALLOCATED FROM T. 36, §1760, sub-§107) Nonprofit cemeteries. Sales to a cemetery company that is exempt from federal income tax under Section 501(c)(13) of the Code. [PL 2021, c. 416, §1 (NEW); PL 2021, c. 416, §2 (AFF); RR 2021, c. 1, Pt. A, §44 (RAL).]

110. (REALLOCATED FROM T. 36, §1760, sub-§107) Certain educational collaboratives. Beginning January 1, 2022, sales to an incorporated nonprofit collaborative whose members are regional school units, as defined in Title 20‑A, section 1, subsection 24‑B , and that is organized to assist those units with professional development opportunities and services. [PL 2021, c. 417, §1 (NEW); RR 2021, c. 1, Pt. A, §45 (RAL).]

111. (REALLOCATED FROM T. 36, §1760, sub-§107) Firearm safety devices. Beginning January 1, 2022, sales of firearm safety devices. For purposes of this subsection, "firearm safety device" means, if specifically designed for securing firearms: A. A safe or lockbox; or [PL 2021, c. 440, §1 (NEW); RR 2021, c. 1, Pt. A, §46 (RAL).] B. A trigger or barrel lock. [PL 2021, c. 440, §1 (NEW); RR 2021, c. 1, Pt. A, §46 (RAL).] [PL 2021, c. 440, §1 (NEW); RR 2021, c. 1, Pt. A, §46 (RAL).]

112. Tribes. Sales to the Houlton Band of Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe or the Penobscot Nation. For purposes of section 1760‑C , sales to the tribes identified in this subsection for any purpose are exempt. [PL 2025, c. 470, Pt. C, §1 (AMD); PL 2025, c. 470, Pt. C, §2 (AFF).]

113. Tribal members. Sales to a tribal member that are sales sourced to tribal land, except that, if the property or service is used by the purchaser, including any lessee, primarily outside of tribal land, the purchaser is liable for use tax based on the original sale price, unless otherwise exempt under this Part. For purposes of this subsection: A. "Primarily" means more than 50% of that period of time that begins on the date on which the property or service is first placed in service by the purchaser and ends one year from that date or at the time that the property or service is sold, scrapped, destroyed or otherwise permanently removed from service, whichever occurs first; and [PL 2021, c. 681, Pt. D, §2 (NEW); PL 2021, c. 681, Pt. D, §4 (AFF).] B. "Sales sourced to tribal land" means sales sourced pursuant to section 1819 to a location on tribal land. In addition, sales of motor vehicles other than those that are being leased for a period of less than one year to a tribal member are sales sourced to tribal land if the vehicle is intended to be driven or transported to tribal land immediately upon receipt of the vehicle. [PL 2025, c. 271, Pt. B, §2 (AMD); PL 2025, c. 271, Pt. B, §5 (AFF).] [PL 2025, c. 271, Pt. B, §2 (AMD); PL 2025, c. 271, Pt. B, §5 (AFF).]

114. Tribal entities. Sales to a tribal entity that are sales sourced to tribal land, except that, if the property or service is used by the purchaser, including any lessee, primarily outside of tribal land, the purchaser is liable for use tax based on the original sale price, unless otherwise exempt under this Part. For purposes of this subsection: A. "Primarily" means more than 50% of that period of time that begins on the date on which the property or service is first placed in service by the purchaser and ends one year from that date or at the time that the property or service is sold, scrapped, destroyed or otherwise permanently removed from service, whichever occurs first; and [PL 2021, c. 681, Pt. D, §3 (NEW); PL 2021, c. 681, Pt. D, §4 (AFF).] B. "Sales sourced to tribal land" means sales sourced pursuant to section 1819 to a location on tribal land. In addition, sales of motor vehicles other than those that are being leased for a period of less than one year to a tribal entity are sales sourced to tribal land if the vehicle is intended to be driven or transported to tribal land immediately upon receipt of the vehicle. [PL 2025, c. 271, Pt. B, §3 (AMD); PL 2025, c. 271, Pt. B, §5 (AFF).] [PL 2025, c. 271, Pt. B, §3 (AMD); PL 2025, c. 271, Pt. B, §5 (AFF).]

115. Section 501(c)(3) nonprofit organizations. Beginning January 1, 2025, sales to a nonprofit organization that has been determined by the United States Internal Revenue Service to be exempt from federal income taxation under Section 501(c)(3) of the Code, if the tangible personal property or taxable services sold are to be used primarily for the purposes for which the nonprofit organization was organized. [PL 2023, c. 643, Pt. H, §22 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF).]

116. Durable medical equipment; breast pumps. Beginning January 1, 2026, sales of: A. Durable medical equipment for home use; and [PL 2025, c. 388, Pt. G, §40 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] B. Breast pumps for home use. [PL 2025, c. 388, Pt. G, §40 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] [PL 2025, c. 388, Pt. G, §40 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

117. Mobility-enhancing equipment. Beginning January 1, 2026, sales of mobility-enhancing equipment for home use or use in a motor vehicle. [PL 2025, c. 388, Pt. G, §41 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

118. Fabrication services for resale. Beginning January 1, 2026, the production of tangible personal property through fabrication services if a sale to the consumer of that tangible personal property would be exempt or otherwise not subject to tax under this Part. [PL 2025, c. 388, Pt. G, §42 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

119. International telecommunications service. Beginning January 1, 2026, sales of international telecommunications service to a business for use directly in that business. [PL 2025, c. 388, Pt. G, §43 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]

120. Interstate telecommunications service. Beginning January 1, 2026, sales of interstate telecommunications service to a business for use directly in that business. [PL 2025, c. 388, Pt. G, §44 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]
36 M.R.S. § 1081 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1081
36 §1081. Nonresident owner's action; time limit
Status: in_force

A nonresident owner of real estate sold under section 1074 , having paid the taxes, costs, charges and interest as provided, may, at any time within one year after making such payment, commence a civil action against the municipality to recover the amount paid, and if on trial it appears that the money raised was for an unlawful purpose, judgment must be in favor of the nonresident owner for the amount paid by the nonresident owner. If not commenced within the year, the claim is forever barred. The action may be in the Superior Court and the plaintiff recovering judgment must have full costs, even when the amount of damages is less than $20. [PL 2025, c. 113, Pt. D, §67 (AMD).]
36 M.R.S. § 1955-A — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1955-A
36 §1955-A. Failure to pay tax on vehicles
Status: in_force

If, after notice of assessment and demand for payment, any amount required to be paid for any vehicle is not paid as demanded within the 10-day period prescribed in section 171 , the State Tax Assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may immediately notify the Secretary of State who shall proceed in accordance with Title 29‑A, section 154, subsection 5 to mail the required 10-day notice and suspend any registration certificate and plates issued for the vehicle for which the tax remains unpaid at the expiration of the 10-day period. [PL 1995, c. 65, Pt. A, §144 (AMD); PL 1995, c. 65, Pt. A, §153 (AFF); PL 1995, c. 65, Pt. C, §15 (AFF).]
36 M.R.S. § 896 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 896
36 §896. Personal property distrained; sold as on execution
Status: in_force

Any officer selling personal property, distrained under a treasurer's warrant against a tax collector or against the inhabitants of a municipality, shall proceed as in the sale of such property on execution.
36 M.R.S. § 143 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 143
36 §143. Compromise of tax liability
Status: in_force

The State Tax Assessor may compromise a tax liability arising under this Title upon the grounds of doubt as to liability or doubt as to collectibility, or both. Upon acceptance by the assessor of an offer in compromise, the liability of the taxpayer in question is conclusively settled and neither the taxpayer nor the assessor may reopen the case except by reason of falsification or concealment of assets by the taxpayer, fraud or mutual mistake of a material fact. The decision of the assessor to reject an offer in compromise is not subject to review under section 151 . The assessor's authority to compromise a tax liability pursuant to this section is separate from and in addition to the assessor's authority to cancel or abate a tax liability pursuant to section 142 . [PL 2011, c. 439, §1 (AMD); PL 2011, c. 439, §12 (AFF).]

The submission of an offer in compromise does not automatically operate to stay the collection of a tax liability, but the assessor may stay collection action if the interests of the State are not jeopardized by that action. [PL 1993, c. 486, §1 (NEW).]

The assessor may adopt rules regarding the procedures to be followed for the submission and consideration of offers in compromise. [PL 1993, c. 486, §1 (NEW).]
36 M.R.S. § 3919 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3919
36 §3919. Filing of determination of domicile and other documents
Status: in_force

The State Tax Assessor, the board or the personal representative shall file the determination of the board as to domicile, the record of the board's proceedings and the agreement, or a duplicate, made pursuant to section 3914 , with the authority having jurisdiction to assess the death taxes in the state determined to be the domicile and shall file copies of all those documents with the authorities that would have been empowered to assess the death taxes in each of the other states involved. [PL 1983, c. 480, Pt. A, §60 (AMD).]
36 M.R.S. § 5219-LL — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-LL
36 §5219-LL. Primary care access credit (REALLOCATED FROM TITLE 36, SECTION 5219-KK)
Status: in_force

(REALLOCATED FROM TITLE 36, SECTION 5219-KK)

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Eligible primary care professional" means a person licensed under Title 32, chapter 31, subchapter 3 or subchapter 4 ; Title 32, chapter 36, subchapter 4 ; or Title 32, chapter 48, subchapter 2 and who, on or after January 1, 2013: (1) Practices primary care medicine in the State as part of an existing health care practice in an underserved area or establishes a new health care practice or purchases an existing health care practice in an underserved area; (2) Agrees to practice full time for at least 5 years following certification under subsection 3 in an underserved area; (3) Is certified under subsection 3 to be eligible by the Department of Health and Human Services; and (4) Has an unpaid student loan owed to an institution for course work directly related to that person's training in primary care medicine. [PL 2015, c. 108, §1 (AMD); PL 2015, c. 108, §2 (AFF).] B. "Underserved area" means an area in the State that is a health professional shortage area or medically underserved area or that contains a medically underserved population as defined by the federal Department of Health and Human Services, Health Resources and Services Administration. [RR 2013, c. 2, §46 (RAL).] [PL 2015, c. 108, §1 (AMD); PL 2015, c. 108, §2 (AFF).]

2. Credit. For tax years beginning on or after January 1, 2014, an eligible primary care professional is allowed a credit against the taxes due under this Part as follows. A. The credit may be claimed in the first year that the eligible primary care professional meets the conditions of eligibility for at least 6 months and each of the 4 subsequent years or until the student loan of the eligible primary care professional is paid in full, whichever comes first. [RR 2013, c. 2, §46 (RAL).] B. The credit may be claimed in an amount equal to the annual payments made on the student loan not to exceed $6,000 in the first year, $9,000 in the 2nd year, $12,000 in the 3rd year, $15,000 in the 4th year and $18,000 in the 5th year. [RR 2013, c. 2, §46 (RAL).] C. The credit may not reduce the tax due under this Part to less than zero. [RR 2013, c. 2, §46 (RAL).] [PL 2017, c. 435, §4 (AMD).]

3. Eligibility limitation; certification. The Department of Health and Human Services shall certify up to 10 eligible primary care professionals each year. The Department of Health and Human Services shall monitor certified primary care professionals to ensure that they continue to be eligible for the credit under this section and shall decertify any primary care professional who ceases to meet the conditions of eligibility. The Department of Health and Human Services shall notify the bureau whenever a primary care professional is certified or decertified. A decertified primary care professional ceases to be eligible for the credit under this section beginning with the tax year during which the primary care professional is decertified. [PL 2017, c. 435, §4 (AMD).]

4. Rules. The Department of Health and Human Services may adopt rules to implement this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [RR 2013, c. 2, §46 (RAL).]

5. Annual report. By January 15, 2016 and annually thereafter, the Department of Health and Human Services and the bureau shall submit a report to the joint standing committee of the Legislature having jurisdiction over taxation matters. The report must indicate the number of eligible primary care professionals certified and decertified each year by the Department of Health and Human Services pursuant to this section and the total annual loss of revenue attributable to the credit under subsection 2 . [RR 2013, c. 2, §46 (RAL).]