An Act Regarding the Service Provider Tax (AFTER DEADLINE)
Maine Legislature, Session 123, LD 1597
Committee: Taxation
Sponsors: MOORE, DIAMOND, KAENRATH, ROBINSON
Amends: 30-A MRSA §5681, 36 MRSA §2552, 36 MRSA §2559

Legislative Document 
No. 1597 
H.P.1119 
House of Representati ves, March 21, 2007 
An Act Regarding the Service Provider Tax 
(AFTER DEADLINE) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative MOORE of Standish. 
Cosponsored by Senator DIAMOND of Cumberland and 
1f/~/J7.~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: KAENRATH of South Portland, ROBINSON of Raymond. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 30-A MRSA §5681, sub-§5, as amended by PL 2005, c. 12, Pt. E, § 1, is 
further amended to read: 
5. Transfers to funds. On the last day of each month, the Treasurer of State shall 
transfer to the Local Government Fund a percentage, as provided in this subsection, of the 
receipts from the taxes imposed under Title 36, Parts 3 and 8, and Title 36, section 2552, 
subsection 1, paragraphs A to F .E, and credited to the General Fund without any 
reduction, except that the postage, state cost allocation program and programming costs 
of administering state-municipal revenue sharing may be paid by the Local Government 
Fund. Any amounts transferred to the Local Government Fund in excess of the annual 
growth ceiling must be transferred to the Disproportionate Tax Burden Fund. 
The 
percentage transferred to the Local Government Fund on the last day of each month is: 
A. 
For months beginning before July 1,2007,5.1 %; and 
B. 
For months beginning on or after July 1,2007, 5.2%. 
Sec. 2. 36 MRSA §2552, sub-§l, V, as amended by PL 2005, c. 12, Pt. VV, §2, 
is repealed. 
Sec. 3. 36 MRSA §2559, as amended by PL 2005, c. 386, Pt. S, §7 and affected 
by §9, is further amended to read: 
§2559. Application of revenues 
Revenues derived by the tax imposed by this chapter must be credited to a General 
Fund suspense account. On or before the last day of each month, the State Controller 
shall transfer a percentage of the revenues received by the State Tax Assessor during the 
preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs A 
to F.E to the Local Government Fund as provided by Title 30-A, section 5681, subsection 
5. The balance remaining in the General Fund suspense account must be transferred to 
service provider tax General Fund revenue. On or before the 15th day of each month, the 
State Controller shall transfer all revenues received by the assessor during the preceding 
month pursuant to the tax imposed by section 2552, subsection 1, paragraphs G to K to 
the Medical Care Services Other Special Revenue Funds account, the Other Special 
Revenue Funds Mental Health Services - Community Medicaid program, the Medicaid 
Services - Mental Retardation program and the Office of Substance Abuse - Medicaid 
Seed program within the Department of Health and Human Services. 
SUMMARY 
This bill removes the installation, maintenance and repair of telecommunications 
equipment from the service provider tax. 
Page I - 123LR2550(Ol)-1 
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