Public Laws

124th Legislature

First Regular Session


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Chapter 213

H.P. 274 - L.D. 353

PART P

Sec. P-1. 36 MRSA §457, sub-§2,  as amended by PL 2009, c. 1, Pt. P, §1 and affected by §2, is further amended to read:

2. Tax imposed.   A state tax is imposed on telecommunications personal property at the rate provided in this subsection times the just value of the property. Just value and ownership of the property must be determined as of the April 1st preceding the assessment. The rate of tax is:
A. For assessments made in 2004, 26 mills;
B. For assessments made in 2005, 25 mills;
C. For assessments made in 2006, 24 mills;
D. For assessments made in 2007, 23 mills;
E. For assessments made in 2008, 22 mills;
F. For assessments made in 2009, 22 mills; and
G. For assessments made in 2010 and subsequent years, 20 22 mills . ;
H For assessments made in 2011, 22 mills;
I For assessments made in 2012, 19 mills; and
J For assessments made in 2013 and subsequent years, 18 mills.

Sec. P-2. Review and report. The Joint Standing Committee on Taxation shall review the telecommunications personal property tax and other forms of taxation of telecommunications providers in this State and in other states. The committee shall invite the participation of the Department of Administrative and Financial Services, Bureau of Revenue Services and telecommunications providers in the review. The committee shall submit a report to the Joint Standing Committee on Appropriations and Financial Affairs by January 15, 2010, summarizing the results of its review and recommending changes to the tax laws to ensure equitable tax treatment of telecommunications providers in a revenue-neutral manner. The Joint Standing Committee on Taxation may submit legislation related to the review to the Second Regular Session of the 124th Legislature.

Sec. P-3. Application. Section 1 of this Part applies to assessments made on or after April 1, 2010.

Office of the Revisor of Statutes
State House, Room 108
Augusta, ME 04333