An Act To Exempt Snow Grooming Equipment and Machinery from the Personal Property Tax
Maine Legislature, Session 122, LD 1799
Committee: Taxation
Sponsors: DAVIS, DAMON, HASTINGS, PLOWMAN, SNOWE-MELLO, WESTON, WOODCOCK, BOWLES, CARR
Amends: 36 MRSA §655

Legislative Document 
No. 1799 
S.P.716 
In Senate, December 30, 2005 
An Act To Exempt Snow Grooming Equipment and Machinery 
from the Personal Property Tax 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Secretary of the Senate on December 28,2005. Referred to the Committee 
on Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 218. 
Presented by Senator DAVIS of Piscataquis. 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senators: DAMON of Hancock, HASTINGS of Oxford, PLOWMAN of 
Penobscot, SNOWE-MELLO of Androscoggin, WESTON of Waldo, WOODCOCK of 
Franklin, Representatives: BOWLES of Sanford, CARR of Lincoln. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Pt. 
Sec. 1. 36 MRSA §655, sub-§I, as amended by PL 2003, c. 414, 
B, §49 and affected by c. 614, §9, is further amended to read: 
1. 
Personal property. 
A. 
Industrial inventories including raw materials, goods in 
process and finished work on hand; 
B. 
Stock-in-trade, including inventory held for resale by a 
distributor, 
wholesaler, 
retail 
merchant 
or 
service 
establishment. 
"Stock-in-trade" also includes an unoccupied 
manufactured home, 
as defined in Title 10, section 9002, 
subsection 7, paragraph A or C, 
that was not previously 
occupied at its present location, that is not connected to 
water or sewer and that is owned and offered for sale by a 
person licensed for the retail sale of manufactured homes 
pursuant to Title 10, chapter 951, subchapter II 1; 
C. 
Agricultural 
produce 
and 
forest 
products, 
including 
logs, pulpwood, woodchips and lumber; 
D. 
Livestock, including farm animals, neat, cattle and fowl; 
E. 
The household furniture, including television sets and 
musical instruments of each person in anyone household; and 
his wearing apparel, farming utensils and mechanical tools 
necessary for his business; 
F. 
All radium used in the practice of medicine; 
G. 
Property in the possession of a common carrier while in 
interstate transportation or held en route awaiting further 
transportation to the destination named in a through bill of 
lading; 
H. 
Vessels built, 
in 
the 
process 
of 
construction, 
or 
undergoing repairs, which are within the State on the first 
day of each April and are owned by persons residing out of 
the State. "Vessels" as used in this paragraph shall not be 
construed to include pleasure vessels and boats; 
I. 
Pleasure vessels and boats in the State on the first day 
of each April whose owners reside out of the State, and 
which are left in this State by the owners for the purpose 
of repair or storage, except those regularly kept in the 
State during the preceding year; 
.. 
J. 
Personal 
property 
in 
another 
state or 
country 
and 
legally taxed there; 
K. 
Vehicles 
exempt 
from 
excise 
tax in accordance with 
section 1483; 
L. 
Registered snowmobiles as defined in Title 12, section 
13001, subsection 25; 
M. 
All farm machinery used exclusively in production of hay 
and field crops to the aggregate actual market value not 
exceeding $10,000, excluding motor vehicles. Motor vehicle 
shall mean any self-propelled vehicle; 
N. 
Water pollution 
control facilities as 
paragraph E ... 1.. 
O. 
All beehives; 
control facilities and 
defined in section 656, 
air pollution 
subsection 1, 
P. 
All items of individually owned personal property with a 
just value of less than $1,000, except: 
( 1) 
and 
Items used for industrial or commercial purposes; 
(2) 
Vehicles and camp trailers as defined in section 
1481 not subject to an excise tax; aRa 
S. 
Mining property as provided in section 2854Tj and 
T. 
Snow grooming equipment and machinery. 
SUMMARY 
This bill 
exempts 
from 
the 
personal 
property 
tax 
snow 
grooming equipment and machinery.