| | |
(4) Telecommunications personal property subject to the | | tax imposed by section 457; and |
|
| | | (5) Gambling machines or devices, including any device, | | machine, paraphernalia or equipment that is used or | | usable in the playing phases of any gambling activity | | as that term is defined in Title 8, section 1001, | | subsection 15, whether that activity consists of | | gambling between persons or gambling by a person | | involving the playing of a machine. "Gambling machines | | or devices" includes, without limitation: |
|
| | | (a) Associated equipment as defined in Title 8, | | section 1001, subsection 2; |
|
| | | (b) Computer equipment used directly and primarily | | in the operation of a slot machine as defined in | | Title 8, section 1001, subsection 39; |
|
| | | (c) An electronic video machine as defined in | | Title 17, section 330, subsection 1-A; |
|
| | | (d) Equipment used in the playing phases of | | lottery schemes; and |
|
| | | (e) Repair and replacement parts of a gambling | | machine or device. |
|
| | | (6) Property located at a retail sales facility | | exceeding 100,000 square feet of interior customer | | selling space and used primarily in a retail sales | | activity, unless the facility is owned by a business | | whose Maine-based operation derives less than 50% of | | its total annual revenue on a calendar-year basis from | | sales that are subject to Maine sales tax.__For | | purposes of this subparagraph, the following terms have | | the following meanings: |
|
| | | (a)__"Primarily" means more than 50% of the time; |
|
| | | (b)__"Retail sales activity" means an activity | | associated with the selection and purchase of | | goods or the rental of tangible personal property; | | and |
|
| | | (c)__"Retail sales facility" means a structure used to serve | | customers who are physically present at the facility for the | | purpose of selecting and purchasing goods at retail or for | | renting tangible |
|
|