General Fund Sales Tax Expenditures
|
36 MRSA
|
FY'98
|
FY'99
|
Casual Sales
|
1752 sub§11
|
D
|
D
|
Sales by Executors
|
1752 sub§11
|
A
|
A
|
Rentals to Persons in the Business of Renting Autos
|
1752 sub§11
|
A
|
A
|
Sales to Persons in the Business of Renting Autos
|
1752 sub§11
|
$2,244,124
|
$2,333,889
|
Sales to Persons in the Business of Renting Video Tapes & Video Equipment
|
1752 sub§11
|
$556,623
|
$567,755
|
Separately Charged Labor Service Fees
|
1752
sub-§14
|
$17,429,791
|
$18,126,983
|
Tips Given Directly to Employees
|
1752 sub§14
|
$594,618
|
$618,403
|
Certain Telephone or Telegraph Services
|
1752 sub§18A
|
$24,362,924
|
$25,337,441
|
Sales Tax Prohibited by the Federal & State Constitutions
|
1760 sub§1
|
D
|
D
|
Sales to the State & Political Subdivisions
|
1760 sub§2
|
$119,275,656
|
$124,046,683
|
Products for Human Consumption
|
1760 sub§3
|
$119,604,894
|
$124,389,089
|
Ships Stores
|
1760 sub§4
|
$362,376
|
$376,871
|
Prescription Drugs
|
1760 sub§5
|
$11,473,529
|
$11,932,470
|
Prosthetic Devices
|
1760 sub§5A
|
$4,224,359
|
$4,393,333
|
Meals Served by Public or Private Schools
|
1760 sub§6A
|
$6,718,162
|
$7,121,251
|
Meals Served to Patients in Hospitals & Nursing Homes
|
1760 sub§6B
|
$4,535,504
|
$4,716,925
|
Providing Meals for the Elderly
|
1760 sub§6C
|
$285,550
|
$296,972
|
Providing Meals to Residents of Certain Nonprofit Congregate Housing Facilities
|
1760 sub§6D
|
A
|
A
|
Products Used in Agricultural and Aquacultural Production & Bait
|
1760 sub§7
|
$7,217,822
|
$7,506,535
|
Certain Jet Fuel
|
1760 sub§8B
|
$2,014,191
|
$2,094,758
|
Coal, Oil & Wood for Cooking & Heating Homes
|
1760 sub§9
|
$16,936,390
|
$17,613,846
|
Fuel Oil for Burning Blueberry Land
|
1760 sub§9A
|
$23,815
|
$24,768
|
First 750 KW Hours of Residential Electricity Per Month
|
1760 sub§9B
|
$22,754,781
|
$23,209,877
|
Gas When Used for Cooking & Heating in Residences
|
1760 sub§9C
|
$3,135,251
|
$3,260,662
|
Fuel and Electricity Used in Manufacturing
|
1760 sub§9D
|
$31,003,835
|
$32,243,988
|
Fuel Oil or Coal which become an Ingredient or Component Part
|
1760 sub§9G
|
$34,843
|
$36,236
|
Certain Returnable Containers
|
1760 sub§12
|
$1,303,186
|
$1,355,313
|
Packaging Materials
|
1760 sub§12A
|
$12,492,340
|
$12,992,033
|
Publications Sold on Short Intervals
|
1760 sub§14
|
$5,153,088
|
$5,359,212
|
Sales to Nonprofit Nursing Homes Lic. by Human Services
|
1760 sub§16
|
$753,735
|
$783,883
|
Sales to Incorporated Nonprofit Boarding Care Facilities Lic. by Human Services
|
1760 sub§16
|
$277,770
|
$288,881
|
Sales to Incorporated Nonprofit Home Health Care Agencies
|
1760 sub§16
|
A
|
A
|
Sales to Incorporated Nonprofit Rural Community Health Centers
|
1760 sub§16
|
A
|
A
|
Sales to Incorporated Nonprofit Dental Health Centers
|
1760 sub§16
|
A
|
A
|
Sales to Incorporated Hospitals
|
1760 sub§16
|
$11,910,785
|
$12,387,216
|
Sales to Private Schools& Colleges
|
1760 sub§16
|
$675,590
|
$702,614
|
Sales to Educational TV or Radio Stations
|
1760 sub§16
|
A
|
A
|
Sales to Regularly Organized Churches
|
1760 sub§16
|
$1,249,953
|
$1,299,951
|
Sales to Institutions Conducting Medical Research or Scientific Study in Biology
|
1760 sub§16
|
C
|
C
|
Camp Rentals
|
1760 sub§17
|
B
|
B
|
Rental Charges for Living Quarters in Nursing Homes
|
1760 sub§18
|
B
|
B
|
Sales to Certain Nonprofit Residential Child Care Institutions
|
1760 sub§18A
|
$60,399
|
$62,815
|
Rental of Living Quarters at Schools
|
1760 sub§19
|
$2,784,604
|
$2,895,988
|
Rental Charges on Continuous Residence for More Than 28 Days
|
1760 sub§20
|
$50,772,216
|
$52,803,105
|
Automobiles Used in Driver Education Programs
|
1760 sub§21
|
$28,245
|
$29,374
|
Automobiles Sold to Amputee Veterans
|
1760 sub§22
|
A
|
A
|
Certain Vehicles Purchased by Nonresidents
|
1760 sub§23
|
B
|
B
|
Funeral Services
|
1760 sub§24
|
$1,526,847
|
$1,587,921
|
Watercraft Purchased by Nonresidents
|
1760 sub§25
|
A
|
A
|
Snowmobiles & All-terrain Vehicles Purchased by Nonresidents
|
1760 sub§25 A,B
|
A
|
A
|
Sales to Volunteer Ambulance Corps & Fire Departments
|
1760 sub§26
|
$86,079
|
$89,522
|
Sales to Community Mental Health & Mental Retardation Facilities
|
1760 sub§28
|
$50,084
|
$52,088
|
Water Pollution Control Facilities
|
1760 sub§29
|
C
|
C
|
Air Pollution Control Facilities
|
1760 sub§30
|
C
|
C
|
Machinery & Equipment
|
1760 sub§31
|
$25,004,039
|
$26,004,201
|
New Machinery for Experimental Research
|
1760 sub§32
|
A
|
A
|
Diabetic Supplies
|
1760 sub§33
|
$409,087
|
$425,451
|
Sales Through Coin Operated Vending Machines
|
1760 sub§34
|
$978,132
|
$997,695
|
Goods & Services for Seeing Eye Dogs
|
1760 sub§35
|
A
|
A
|
Sales to Regional Planning Agencies
|
1760 sub§37
|
A
|
A
|
Water Used in Private Residences
|
1760 sub§39
|
$3,869,388
|
$4,024,163
|
Mobile & Modular Homes
|
1760 sub§40
|
$2,606,127
|
$2,710,372
|
Property Used in Interstate Commerce
|
1760 sub§41
|
C
|
C
|
Sales to Historical Societies & Museums
|
1760 sub§42
|
B
|
B
|
Sales to Day Care Centers & Nursery Schools
|
1760 sub§43
|
A
|
A
|
Sales to Church Affiliated Residential Homes
|
1760 sub§44
|
A
|
A
|
Certain Property Purchased Out of State
|
1760 sub§45
|
A
|
A
|
Sales to Organ. that Provide Rec. Fac. for Med. Patients
|
1760 sub§46
|
A
|
A
|
Sales to Emergency Shelters & Feeding Organizations
|
1760 sub§47A
|
A
|
A
|
Sales to Community Action Agencies
|
1760 sub§49
|
C
|
C
|
Sales to any Nonprofit Free Libraries
|
1760 sub§50
|
B
|
B
|
Sales to Veterans Memorial Cemetery Associations
|
1760 sub§51
|
A
|
A
|
Railroad Track Materials
|
1760 sub§52
|
$92,481
|
$96,180
|
Sales to Nonprofit Rescue Operations
|
1760 sub§53
|
A
|
A
|
Items Purchased with Food Stamps
|
1760 sub§54
|
$833,370
|
$866,706
|
Sales to Hospice Organizations
|
1760 sub§55
|
A
|
A
|
Sales to Nonprofit Youth & Scouting Organizations
|
1760 sub§56
|
C
|
C
|
Self-Help Literature on Alcoholism
|
1760 sub§57
|
A
|
A
|
Portable Classrooms
|
1760 sub§58
|
A
|
A
|
Sales to Certain Incorp. Nonprofit Educational Orgs.
|
1760 sub§59
|
A
|
A
|
Sales to Incorporated Nonprofit Animal Shelters
|
1760 sub§60
|
A
|
A
|
Construction Contracts with Exempt Organizations
|
1760 sub§61
|
D
|
D
|
Sales to Certain Charitable Suppliers of Medical Equipment
|
1760 sub§62
|
A
|
A
|
Sales to Orgs that Fulfill the Wishes of Children with Life-Threatening Diseases
|
1760 sub§63
|
A
|
A
|
Sales by Schools & School-Sponsored Organizations
|
1760 sub§64
|
C
|
C
|
Sales to Monasteries and Convents
|
1760 sub§65
|
A
|
A
|
Sales to Providers of Certain Sport Systems for Single-Parent Families
|
1760 sub§66
|
A
|
A
|
Sales to Nonprofit Home Construction Organizations
|
1760 sub§67
|
A
|
A
|
Sales to Orgs which Conduct Research for the Maine Science & Technology Comm
|
1760 sub§68
|
A
|
A
|
Sales to Orgs that Create & Maintain a Registry of Vietnam Veterans
|
1760 sub§69
|
A
|
A
|
Sales to Orgs that Provide Certain Services for Hearing-Impaired Persons
|
1760 sub§70
|
A
|
A
|
Sales to State-Chartered Credit Unions
|
1760 sub§71
|
A
|
A
|
Sales to Nonprofit Housing Development Organizations
|
1760 sub§72
|
A
|
A
|
Seedlings for Commercial Forestry Use
|
1760 sub§73
|
$73,903
|
$76,860
|
Property Used in Production
|
1760 sub§74
|
$260,715,354
|
$271,143,968
|
Meals & Lodging Provided to Employees
|
1760 sub§75
|
$1,250,892
|
$1,300,927
|
Certain Aircraft Parts
|
1760 sub§76
|
A
|
A
|
Sales to Eye Banks
|
1760 sub§77
|
A
|
A
|
Trade-In Credits
|
1765
|
$19,687,093
|
$20,474,577
|
Sales Tax Credit on Worthless Accounts
|
1811-A
|
A
|
A
|
Credit for Sales Taxes Paid to Another State
|
1862
|
A
|
A
|
Returned Merchandise Donated to Charity
|
1863
|
B
|
B
|
Refund of Sales Tax on Goods Removed from the State
|
2012
|
A
|
A
|
Refund of Sales Tax on Certain Depreciable Machinery and Equipment
|
2013
|
$3,008,254
|
$3,128,584
|
Fish Passage Facilities
|
2014
|
A
|
A
|
Exempt Personal Services
|
1752 sub§11
|
$8,004,977
|
$8,341,186
|
Exempt Amusement & Recreational Services
|
1752 sub§11
|
$10,855,388
|
$11,311,315
|
Exempt Professional Services
|
1752 sub§11
|
$45,702,667
|
$47,622,179
|
Exempt Business Services
|
1752 sub§11
|
$19,165,042
|
$19,969,974
|
Exempt Construction Services
|
1752 sub§11
|
$34,083,530
|
$35,515,039
|
Exempt Medical Services
|
1752 sub§11
|
$57,089,853
|
$59,487,626
|
|
|
|
|
|
General Fund Excise Tax Expenditures
|
36 MRSA
|
FY'98
|
FY'99
|
Excise Tax Exemption on Jet or Turbo Jet Fuel
|
2903
|
$780,377
|
$788,180
|
Refund of Excise Tax on Fuel Used in Piston Aircraft
|
2910
|
$61,718
|
$62,335
|
Insurance Company Exclusions From Premiums Tax
|
2514
|
B
|
B
|
Deductions of Dividends & Direct Return Premiums
|
2515
|
A
|
A
|
Insurance Company Tax Credit for Provision of Day Care Services
|
2524
|
A
|
A
|
Solid Waste Reduction Investment Tax Credit
|
2526
|
A
|
A
|
Maine Capital Tax Credit
|
2621-A sub§3
|
$500,000
|
$500,000
|
Railroad Tax Credit Applied Against Operating Income
|
2624
|
$1,725,827
|
$1,734,457
|
Cigarette Stamp Tax Deduction for Licensed Distributors
|
4366
|
$1,046,182
|
$1,025,258
|
Exemptions of the Real Estate Transfer Tax
|
4641-C
|
C
|
C
|
|
|
28-A MRSA
|
|
|
Liquor Sales at Discount Stores
|
§403
|
$1,244,565
|
$1,294,348
|
Discount on Liquor Sales to Agency Stores
|
§606 sub§4
|
$4,511,351
|
$5,736,918
|
Taxes on Malt Beverages Sold to Military Bases
|
§1652
|
B
|
B
|
Liquor Sales to Government Agencies & Food Manufacturers
|
§1651
|
A
|
A
|
|
|
|
|
|
General Fund Property Tax Expenditures
|
36 MRSA
|
FY'98
|
FY'99
|
Tree Growth Reimbursements
|
578
|
$5,615,000
|
$5,895,000
|
Veterans Reimbursement of Property Tax
|
653
|
$861,000
|
$887,000
|
|
|
|
|
|
General Fund Income Tax Expenditures
|
36 MRSA
|
FY'98
|
FY'99
|
Individual Income Tax Exemptions of Interest on U.S. Obligations
|
5122 sub§2A
|
$4,642,465
|
$4,735,314
|
Deduction of Premiums Paid for Long-Term Health Care Insurance
|
5122 sub§2G
|
A
|
A
|
Standard Deduction for Residents
|
5124-A
|
$116,472,111
|
$121,363,940
|
Itemized Deductions for Residents
|
5125
|
$100,282,764
|
$106,099,165
|
Personal Exemptions for Residents
|
5126
|
$115,127,852
|
$116,279,130
|
Income Tax Paid to Another Jurisdiction
|
5217-A
|
$11,082,760
|
$11,647,981
|
Income Tax Credit for Child Care Expense of Residents
|
5218
|
$3,140,739
|
$3,212,976
|
Retirement & Disability Tax Credit
|
5219-A
|
$67,531
|
$71,313
|
Income Taxes for Non-Maine Resident Servicemen
|
5142 sub§7
|
$2,628,042
|
$2,733,164
|
Standard Deduction for Non-Residents
|
5124-A
|
$5,562,501
|
$5,807,251
|
Itemized Deductions for Non-Residents
|
5125
|
$4,817,918
|
$5,092,539
|
Personal Exemptions for Non-Residents
|
5126
|
$4,858,990
|
$4,897,862
|
Income Tax Credit for Child Care Expense of Non-Residents
|
5218
|
$62,877
|
$64,323
|
Exempt Assocs. & Trusts from Fed. Tax are Exempt from the ME Corp. Inc. Tax
|
5162 sub§2
|
A
|
A
|
Credit for Income Taxes Paid Another State on an Estate or Trust
|
5165
|
A
|
A
|
Tax Credit on a Resident Trust
|
5214-A
|
A
|
A
|
Non-Resident Trusts & Estates
|
5175
|
A
|
A
|
Corporate Income Tax Exemptions by U.S. Law
|
5200A sub§2A
|
$8,243,218
|
$8,284,434
|
Exclusion for a Portion of the Dividends Received from Uncombined Affiliates
|
5200A sub§2G
|
D
|
D
|
Jobs & Investment Tax Credit
|
5215
|
$2,847,000
|
$3,321,500
|
Maine Seed Capital Tax Credit
|
5216-B
|
$366,195
|
$384,505
|
Employer Assisted Child Care Tax Credit
|
5217
|
A
|
A
|
Employer-Provided Long-Term Care Benefits Credit
|
5217-B
|
A
|
A
|
Forest Management Planning Tax Credit
|
5219-C
|
A
|
A
|
Solid Waste Reduction Investment Tax Credit
|
5219-D
|
$854,100
|
$854,100
|
Machinery & Equipment Investment Tax Credit
|
5219-E
|
$12,249,408
|
$12,264,009
|
Research Expense Tax Credit
|
5219-K
|
$474,500
|
$474,500
|
Catastrophic Health Expense Credit
|
5219-J
|
$2,464,055
|
$369,608
|
Exclusion for Income of 80-20 Corporations
|
5244
|
E
|
E
|
Net Exclusion of Pension Contributions & Earnings (Employer Plans)
|
5102 sub§11
|
$78,479,415
|
$83,188,180
|
Net Exclusion of Pension Contributions & Earnings (Ind. Retire. Plans)
|
5102 sub§11
|
$9,224,343
|
$9,750,130
|
Net Exclusion of Pension Contributions & Earnings (Keogh Plans)
|
5102 sub§11
|
$3,727,603
|
$4,066,815
|
Exclusion of Premiums on Accident and Disability Insurance
|
5102 sub§11
|
$189,800
|
$189,800
|
Excl. of Other Employee Benefits (Premiums on Group Term Life Ins.)
|
5102 sub§11
|
$2,092,545
|
$2,197,172
|
Deductibility of Casualty & Theft Losses
|
5102 sub§11
|
$94,900
|
$94,900
|
Exclusion of Untaxed Medicare Benefits
|
5102 sub§11
|
$20,320,160
|
$24,038,750
|
Exclusion of Untaxed Social Security Benefits
|
5102 sub§11
|
$31,935,376
|
$33,180,856
|
Deductibility of Medical Expenses
|
5102 sub§11
|
$5,016,130
|
$5,352,210
|
Excl. Contributions by Employers for Med. Insurance Premiums & Medical Care
|
5102 sub§11
|
$55,030,604
|
$59,322,991
|
Exclusion of Public Assistance Benefits
|
5102 sub§11
|
$569,400
|
$569,400
|
Expensing Multiperiod Timber Growing Costs
|
5102 sub§11
|
$365,396
|
$401,936
|
Expensing of Exploration & Development Costs for Nonfuel Minerals
|
5102 sub§11
|
B
|
B
|
Excess of Percentage over Cost Depletion, Nonfuel Minerals
|
5102 sub§11
|
$208,780
|
$208,780
|
Excess of Percentage over Cost Depletion
|
5102 sub§11
|
$715,502
|
$770,596
|
Deferral of Income of Controlled Foreign Corporations
|
5102 sub§11
|
$626,340
|
$626,340
|
Expensing of Research & Development Expenditures
|
5102 sub§11
|
$161,330
|
$161,330
|
Exclusion of Benefits & Allowances to Armed Forces Personnel
|
5102 sub§11
|
$1,992,900
|
$1,992,900
|
Exclusion of Income of Foreign Sales Corporations
|
5102 sub§11
|
$854,100
|
$854,100
|
Exclusion of Income Earned Abroad by U.S. Citizens
|
5102 sub§11
|
$1,715,745
|
$1,823,837
|
Expensing of Exploration & Development Costs
|
5102 sub§11
|
$408,070
|
$408,070
|
Exclusion of Workers' Compensation Benefits
|
5102 sub§11
|
$4,185,090
|
$4,394,345
|
Exclusion of Railroad Retirement Benefits
|
5102 sub§11
|
$379,600
|
$379,600
|
Deductibility of Charitable Contributions
|
5102 sub§11
|
$12,602,115
|
$12,917,167
|
Exclusion for Employer- Provided Child Care
|
5102 sub§11
|
$759,200
|
$759,200
|
Exclusion for Certain Foster Care Payments
|
5102 sub§11
|
$47,450
|
$47,450
|
Expensing Costs of Removing Architectural Barriers
|
5102 sub§11
|
$75,920
|
$75,920
|
Exclusion of Cafeteria Plans
|
5102 sub§11
|
$5,388,595
|
$6,121,444
|
Exclusion of Employee Meals and Lodging (Other Than Military)
|
5102 sub§11
|
$664,300
|
$664,300
|
Employee Stock Ownership Plans (ESOPs)
|
5102 sub§11
|
$735,571
|
$803,244
|
Exclusion of Rental Allowances of Minister's Home
|
5102 sub§11
|
$284,700
|
$284,700
|
Exclusion of Miscellaneous Fringe Benefits
|
5102 sub§11
|
$5,523,837
|
$5,844,220
|
Exclusion of Interest on State & Local Government Student Loan Bonds
|
5102 sub§11
|
$123,370
|
$123,370
|
Exclusion of Scholarship & Fellowship Income
|
5102 sub§11
|
$835,120
|
$918,632
|
Excl. Int. on State & Local Govt. Bonds for Private Nonprofit Educational Facilities
|
5102 sub§11
|
$683,280
|
$683,280
|
Deductibility of Non-Business Taxes
|
5102 sub§11
|
$12,716,800
|
$13,505,242
|
|
|
|
|
Exclusion of Capital Gains at Death
|
5102 sub§11
|
$16,076,060
|
$17,683,666
|
Expensing Depreciable Business Property
|
5102 sub§11
|
$917,683
|
$1,164,423
|
Amortization of Business Start-Up Costs
|
5102 sub§11
|
$218,270
|
$218,270
|
Depreciation on Equipment in Excess of Alternative Depreciation System
|
5102 sub§11
|
$15,926,574
|
$15,576,189
|
Depreciation of Rental Housing in Excess of Alternative Depreciation System
|
5102 sub§11
|
$1,138,800
|
$1,138,800
|
Depreciation on Buildings other than Rental Housing in Excess of ADS
|
5102 sub§11
|
$2,152,332
|
$1,829,482
|
Exclusion of Capital Gains on Home Sales for Persons Age 55 & Over
|
5102 sub§11
|
$5,234,836
|
$5,444,229
|
Deferral of Capital Gains on Home Sales
|
5102 sub§11
|
$15,704,508
|
$16,332,688
|
Exclusion of Interest on State & Local Rental- Housing Bonds
|
5102 sub§11
|
$778,180
|
$778,180
|
Excl. of Int. on State & Local Owner-Housing Bonds
|
5102 sub§11
|
$1,613,300
|
$1,613,300
|
Deduction of Property Tax on Owner-Occupied Homes
|
5102 sub§11
|
$15,315,781
|
$16,158,148
|
Deductibility of Mortgage Interest on Owner- Occupied Homes
|
5102 sub§11
|
$46,712,165
|
$49,374,758
|
Permanent Exemption from Imputed Interest Rules
|
5102 sub§11
|
$218,270
|
$218,270
|
Deferral of Gain on Installment Sales
|
5102 sub§11
|
$512,460
|
$512,460
|
Completed Contract Rules
|
5102 sub§11
|
$161,330
|
$161,330
|
Exclusion of Interest on State & Local Small Issue Bonds
|
5102 sub§11
|
$341,640
|
$341,640
|
Additional Standard Deduction for the Blind& the Elderly
|
5102 sub§11
|
$2,092,545
|
$2,197,172
|
Parental Personal Exemption for Students Age 19 to 23
|
5102 sub§11
|
$854,100
|
$854,100
|
Excl. of Vets. Disability Comp., Veterans Pensions & G.I. Bill Benefits
|
5102 sub§11
|
$1,904,875
|
$2,011,548
|
Exclusion of Military Disability Benefits
|
5102 sub§11
|
$94,900
|
$94,900
|
Exclusion of Employee Awards
|
5102 sub§11
|
$94,900
|
$94,900
|
Deferral of Gain on Like-Kind Exchanges
|
5102 sub§11
|
$569,400
|
$569,400
|
Excl. of Interest on State & Local Govt. Sewage, Water & Hazardous Waste Bonds
|
5102 sub§11
|
$588,380
|
$588,380
|
Employer-Paid Transportation Benefits
|
5102 sub§11
|
$2,188,810
|
$2,293,873
|
Excl. of Interest on State & Local Govt. Bonds for Private Airports, Docks & Mass
|
5102 sub§11
|
$778,180
|
$778,180
|
Excl. of Interest on State & Local Govt. Bonds for Private Nonprofit Hospital Facilities
|
5102 sub§11
|
$1,781,251
|
$1,966,501
|
Excl. of Interest on State & Local Govt. IDBs for Energy Production Facilities
|
5102 sub§11
|
$123,370
|
$123,370
|
CODE
|
TAX LOSS
|
A
|
$ 0 - 49,999
|
B
|
$50,000 - 249,999
|
C
|
$250,000 - 999,999
|
D
|
$1,000,000 - 2,999,999
|
E
|
$3,000,000 - 5,999,999
|
F
|
$6,000,000 or more
|
