An Act Regarding Equipment Used in Food Preparation under the BETR Program
Maine Legislature, Session 122, LD 0752
Committee: Taxation
Sponsors: GAGNON, CLOUGH, COWGER, PERRY, WESTON, BOWLES
Amends: 36 MRSA §6651

Legislative Document 
No. 752 
S.P.250 
In Senate, February 10,2005 
An Act Regarding Equipment Used in Food Preparation under the 
BETR Program 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator GAGNON of Kennebec. 
Cosponsored by Representative CLOUGH of Scarborough and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senators: COWGER of Kennebec, PERRY of Penobscot, WESTON of Waldo, 
Representatives: BOWLES of Sanford, McCORMICK of West Gardiner. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §6651, sub-§3, as amended by PL 2001, c. 396, 
§44, is further amended to read: 
3. 
Qualified 
business 
property. 
"Qualified 
business 
property" means tangible personal property that: 
A. 
Is used or held for use exclusively 
purpose by the person in possession of it or, 
construction in progress or inventory parts, 
be used eXClusively for a business purpose by 
will possess that property; and 
for 
a 
business 
in the case of 
is intended to 
the person who 
B. 
Either: 
(1) 
Was subject to an allowance for depreciation under 
the Code on April 1st of the property tax year to which 
the claim for reimbursement relates or would have been 
subject to an allowance for depreciation under the Code 
as of that date but for the fact that the property has 
been fully depreciated; or 
(2) 
In 
the 
case 
of 
construction 
in 
progress 
inventory parts, would be subject under the Code to 
allowance for depreciation when placed in service 
would 
have 
been 
subject 
to 
an 
allowance 
depreciation under the Code as of that date but for 
fact that the property has been fully depreciated. 
or 
an 
or 
for 
the 
"Qualified business property" also includes all property that is 
affixed or attached to a building or other real estate if it is 
used to further a particular trade or business activity taking 
place in that building or 
on that real estate. 
"Qualified 
business property" also means eg;uipment used in the preparation 
of food that is taxed at n, pursuant to section 1811. 
"Qualified 
business property" does not include components or attachments to 
a building if used primarily to serve the building as a building, 
regardless of the particular trade or activity taking place in or 
on the building. 
"Qualified business property" also does not 
include land improvements if used primarily to further the use of 
the land as land, regardless of the particular trade or business 
activities taking place in or on the land. 
In the case of 
construction in progress or inventory parts, 
the term "used" 
means intended to be used. 
"Qualified business property" also 
does not include any vehicle registered for on-road use on which 
a tax assessed pursuant to chapter III has been paid or any 
watercraft registered for use on state waters on which a tax 
assessed pursuant to chapter 112 has been paid. 
SUMMARY 
This bill includes in the definition of "qualified business 
property" 
under 
the 
BETR 
program 
equipment 
used 
in 
the 
preparation of food taxed at 7%.