C. 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:

(1) Associated equipment as defined in Title 8, section 1001, subsection 2;

(2) Computer equipment used directly and primarily in the operation of a slot machine as defined in Title 8, section 1001, subsection 39;

(3) An electronic video machine as defined in Title 17, section 330, subsection 1-A;

(4) Equipment used in the playing phases of lottery schemes; and

(5) Repair and replacement parts of a gambling machine or device.

Sec. 62. P&SL 1999, c. 39, §1 is repealed.

Sec. 63. Application. That section of this Act that amends the Maine Revised Statutes, Title 36, section 5278, subsection 5, paragraph B applies retroactively to tax years beginning on or after January 1, 2002. That section of this Act that repeals and replaces Title 36, section 6652, subsection 1-B, paragraph C applies retroactively to property tax years beginning on or after April 1, 2004.