| General Fund Sales Tax Expenditures | 36 MRSA | FY'04 | FY'05 | 
| Casual Sales | 1752 sub§11 | D | D | 
| Sales by Executors | 1752 sub§11 | A | A | 
| Separately Charged Labor Service Fees | 1752 sub§14 | $23,588,050 | $24,649,512 | 
| Tips Given Directly to Employees | 1752 sub§14 | $847,937 | $890,333 | 
| Certain Telecommunications Services | 1752 sub§18D ¶B | $12,790,416 | $13,141,176 | 
| Sales Tax Prohibited by the Federal & State Constitutions | 1760 sub§1 | D | D | 
| Sales to the State & Political Subdivisions | 1760 sub§2 | $114,310,647 | $118,883,073 | 
| Grocery Staples | 1760 sub§3 | $111,973,968 | $114,112,656 | 
| Ships Stores | 1760 sub§4 | C | C | 
| Prescription Drugs | 1760 sub§5 | $32,802,696 | $33,210,336 | 
| Prosthetic Devices | 1760 sub§5A | $1,378,694 | $1,433,842 | 
| Meals Served by Public or Private Schools | 1760 sub§6 ¶A | $8,548,732 | $8,805,194 | 
| Meals Served to Patients in Hospitals & Nursing Homes | 1760 sub§6 ¶B | E | E | 
| Providing Meals for the Elderly | 1760 sub§6 ¶C | $485,642 | $505,069 | 
| Providing Meals to Residents of Certain Nonprofit Congregate Housing Facilities | 1760 sub§6 ¶D | A | A | 
| Certain Meals Served by Colleges to Employees of the College | 1760 sub§6 ¶E | A | A | 
| Products Used in Agricultural and Aqua- cultural Production & Bait | 1760 sub§7 | $7,752,535 | $8,037,277 | 
| Certain Jet Fuel | 1760 sub§8 ¶B | $1,552,324 | $1,598,894 | 
| Coal, Oil & Wood for Cooking & Heating Homes | 1760 sub§9 | $21,275,206 | $21,487,958 | 
| Fuel Oil for Burning Blueberry Land | 1760 sub§9A | A | A | 
| First 750 KW Hours of Residential Electricity Per Month | 1760 sub§9B | $11,328,358 | $11,554,926 | 
| Gas When Used for Cooking & Heating in Residences | 1760 sub§9C | $8,169,864 | $8,329,128 | 
| Fuel and Electricity Used in Manufacturing | 1760 sub§9D | $29,798,919 | $30,990,876 | 
| Fuel Oil or Coal that becomes an Ingredient or Component Part | 1760 sub§9G | A | A | 
| Certain Returnable Containers | 1760 sub§12 | $1,076,659 | $1,130,492 | 
| Packaging Materials | 1760 sub§12A | $11,015,760 | $11,305,848 | 
| Publications Sold on Short Intervals | 1760 sub§14 | $4,730,330 | $4,801,620 | 
| Sales to Hospitals, Research Centers, Churches and Schools | 1760 sub§16 | F | F | 
| Camp Rentals | 1760 sub§17 | B | B | 
| Rental Charges for Living Quarters in Nursing Homes | 1760 sub§18 | C | C | 
| Sales to Certain Nonprofit Residential Child Care Institutions | 1760 sub§18A | B | B | 
| Rental of Living Quarters at Schools | 1760 sub§19 | E | E | 
| Rental Charges on Continuous Residence for More Than 28 Days | 1760 sub§20 | $128,621,796 | $135,563,052 | 
| Automobiles Used in Driver Education Programs | 1760 sub§21 | A | A | 
| Automobiles Sold to Amputee Veterans | 1760 sub§22 | A | A | 
| Certain Vehicles Purchased or Leased by Nonresidents | 1760 sub§23 | $0 | $0 | 
| Certain Vehicles Purchased by Nonresidents | 1760 sub§23C | C | C | 
| Funeral Services | 1760 sub§24 | $3,070,572 | $3,151,152 | 
| Watercraft Purchased by Nonresidents | 1760 sub§25 | A | A | 
| Snowmobiles & All-terrain Vehicles Purchased by Nonresidents | 1760 sub§§25A, 25B | A | A | 
| Sales to Volunteer Ambulance Corps & Fire Departments | 1760 sub§26 | B | B | 
| Sales to Community Mental Health, Substance Abuse & Mental Retardation Facilities | 1760 sub§28 | B | B | 
| Water Pollution Control Facilities | 1760 sub§29 | C | C | 
| Air Pollution Control Facilities | 1760 sub§30 | C | C | 
| Machinery & Equipment | 1760 sub§31 | $24,694,452 | $25,114,416 | 
| New Machinery for Experimental Research | 1760 sub§32 | B | B | 
| Diabetic Supplies | 1760 sub§33 | $484,853 | $504,247 | 
| Sales Through Coin-operated Vending Machines | 1760 sub§34 | $754,017 | $787,948 | 
| 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 | $5,662,404 | $5,703,168 | 
| Mobile & Modular Homes | 1760 sub§40 | $3,211,004 | $3,371,553 | 
| 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 | B | B | 
| 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 Res. 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; Child Abuse Councils; Child Advocacy Orgs. | 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 | $47,253 | $49,143 | 
| Sales to Nonprofit Rescue Operations | 1760 sub§53 | A | A | 
| Items Purchased with Food Stamps | 1760 sub§54 | $462,769 | $467,396 | 
| 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 Support Systems for Single-parent Families | 1760 sub§66 | A | A | 
| Sales to Nonprofit Home Construction Organizations | 1760 sub§67 | A | A | 
| Sales to Orgs. that Conduct Research for the Maine Science & Technology Community | 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 | B | B | 
| Seedlings for Commercial Forestry Use | 1760 sub§73 | B | B | 
| Property Used in Manufacturing Production | 1760 sub§74 | $242,156,172 | $247,625,184 | 
| Meals & Lodging Provided to Employees | 1760 sub§75 | $1,846,858 | $1,920,732 | 
| Certain Aircraft Parts | 1760 sub§76 | A | A | 
| Sales to Eye Banks | 1760 sub§77 | A | A | 
| Sales of Certain Farm Animal Bedding & Hay | 1760 sub§78 | A | A | 
| Partial Exemption For Clean Fuel Vehicles | 1760 sub§79 | A | A | 
| Electricy Used for Net Billing | 1760 sub§80 | A | A | 
| Animal Waste Storage Facility | 1760 sub§81 | A | A | 
| Sales of Property Delivered Outside this State | 1760 sub§82 | F | F | 
| Sales of Certain Printed Materials | 1760 sub§83 | C | C | 
| Sales to Centers for Innovation | 1760 sub§84 | A | A | 
| Certain Sales by an Auxiliary Organization of the American Legion | 1760 sub§85 | A | A | 
| Trade-in Credits | 1765 | $28,887,099 | $30,331,453 | 
| 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 | 
| Merchandise Donated from a Retailer's Inventory to Exempt Organizations | 1864 | 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 | $4,498,098 | $4,678,022 | 
| Fish Passage Facilities | 2014 | A | A | 
| Exempt Personal Services | 1752 sub§11 | $9,892,380 | $10,198,584 | 
| Exempt Business and Legal Services (Consumer Purchases) | 1752 sub§11 | $12,087,000 | $12,497,484 | 
| Exempt Amusement & Recreational Services | 1752 sub§11 | $28,347,096 | $29,338,704 | 
| Exempt Health Services (Consumer Purchases) | 1752 sub§11 | $25,801,716 | $26,684,304 | 
| Exempt Educational Services (Consumer Purchases) | 1752 sub§11 | $43,893,348 | $45,940,080 | 
| Exempt Membership, Social and Misc. Services (Consumer Purchases) | 1752 sub§11 | $71,800,572 | $74,310,876 | 
| Exempt Finance, Insurance & Real Estate Purchases by Consumers | 1752 sub§11 | $75,063,588 | $77,439,276 | 
| Exempt Finance, Insurance & Real Estate Purchases by Business | 1752 sub§11 | $142,728,036 | $150,909,276 | 
| Exempt Transportation Purchases by Consumers | 1752 sub§11 | $10,744,632 | $11,196,828 | 
| Exempt Transportation Purchases by Business | 1752 sub§11 | $49,038,144 | $51,041,268 | 
| Exempt Services Purchased by Business | 1752 sub§11 | $173,964,636 | $183,070,176 | 
| Excise Tax Exemption on Jet or Turbo Jet Fuel | 2903 | $330,234 | $333,536 | 
| Fuel Brought into the State in the Fuel Tanks of Aircraft | 2903 | A | A | 
| Refund of Excise Tax on Fuel Used in Piston Aircraft | 2910 | $57,000 | $58,000 | 
| 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 | 
| Cigarette Stamp Tax Deduction for Licensed Distributors | 4366-A sub§2 | $2,098,218 | $2,079,334 | 
| Exemptions of the Real Estate Transfer Tax | 4641-C | C | C | 
| Local Government Fund Sales Tax Expenditures | 36 MRSA | FY'04 | FY'05 | 
| Casual Sales | 1752 sub§11 | B | B | 
| Sales by Executors | 1752 sub§11 | A | A | 
| Separately Charged Labor Service Fees | 1752 sub§14 | $1,293,859 | $1,352,083 | 
| Tips Given Directly to Employees | 1752 sub§14 | $46,511 | $48,837 | 
| Certain Telecommunications Services | 1752 sub§18D ¶B | $701,584 | $720,824 | 
| Sales Tax Prohibited by the Federal & State Constitutions | 1760 sub§1 | B | B | 
| Sales to the State & Political Subdivisions | 1760 sub§2 | $6,270,204 | $6,521,012 | 
| Grocery Staples | 1760 sub§3 | $6,142,032 | $6,259,344 | 
| Ships Stores | 1760 sub§4 | A | A | 
| Prescription Drugs | 1760 sub§5 | $1,799,304 | $1,821,664 | 
| Prosthetic Devices | 1760 sub§5A | $75,625 | $78,650 | 
| Meals Served by Public or Private Schools | 1760 sub§6 ¶A | $468,918 | $482,985 | 
| Meals Served to Patients in Hospitals & Nursing Homes | 1760 sub§6 ¶B | B | B | 
| Providing Meals for the Elderly | 1760 sub§6 ¶C | $26,639 | $27,704 | 
| Providing Meals to Residents of Certain Nonprofit Congregate Housing Facilities | 1760 sub§6 ¶D | A | A | 
| Certain Meals Served by Colleges to Employees of the College | 1760 sub§6 ¶E | A | A | 
| Products Used in Agricultural and Aquacultural Production & Bait | 1760 sub§7 | $425,245 | $440,863 | 
| Certain Jet Fuel | 1760 sub§8 ¶B | $85,149 | $87,703 | 
| Coal, Oil & Wood for Cooking & Heating Homes | 1760 sub§9 | $1,166,994 | $1,178,664 | 
| Fuel Oil for Burning Blueberry Land | 1760 sub§9A | A | A | 
| First 750 KW Hours of Residential Electricity Per Month | 1760 sub§9B | $621,387 | $633,814 | 
| Gas When Used for Cooking & Heating in Residences | 1760 sub§9C | $448,136 | $456,872 | 
| Fuel and Electricity Used in Manufacturing | 1760 sub§9D | $1,634,540 | $1,699,921 | 
| Fuel Oil or Coal that becomes an Ingredient or Component Part | 1760 sub§9G | A | A | 
| Certain Returnable Containers | 1760 sub§12 | $59,057 | $62,010 | 
| Packaging Materials | 1760 sub§12A | $604,240 | $620,152 | 
| Publications Sold on Short Intervals | 1760 sub§14 | $259,470 | $263,380 | 
| Sales to Hospitals, Research Centers, Churches and Schools | 1760 sub§16 | C | C | 
| Camp Rentals | 1760 sub§17 | A | A | 
| Rental Charges for Living Quarters in Nursing Homes | 1760 sub§18 | A | A | 
| Sales to Certain Nonprofit Residential Child Care Institutions | 1760 sub§18A | A | A | 
| Rental of Living Quarters at Schools | 1760 sub§19 | B | B | 
| Rental Charges on Continuous Residence for More Than 28 Days | 1760 sub§20 | $7,055,204 | $7,435,948 | 
| Automobiles Used in Driver Education Programs | 1760 sub§21 | A | A | 
| Automobiles Sold to Amputee Veterans | 1760 sub§22 | A | A | 
| Certain Vehicles Purchased or Leased by Nonresidents | 1760 sub§23 | $0 | $0 | 
| Certain Vehicles Purchased by Nonresidents | 1760 sub§23C | A | A | 
| Funeral Services | 1760 sub§24 | $168,428 | $172,848 | 
| Watercraft Purchased by Nonresidents | 1760 sub§25 | A | A | 
| Snowmobiles & All-terrain Vehicles Purchased by Nonresidents | 1760 sub§§25A, 25B | A | A | 
| Sales to Volunteer Ambulance Corps & Fire Departments | 1760 sub§26 | A | A | 
| Sales to Community Mental Health, Substance Abuse & Mental Retardation Facilities | 1760 sub§28 | A | A | 
| Water Pollution Control Facilities | 1760 sub§29 | A | A | 
| Air Pollution Control Facilities | 1760 sub§30 | A | A | 
| Machinery & Equipment | 1760 sub§31 | $1,354,548 | $1,377,584 | 
| New Machinery for Experimental Research | 1760 sub§32 | A | A | 
| Diabetic Supplies | 1760 sub§33 | $26,595 | $27,659 | 
| Sales Through Coin-operated Vending Machines | 1760 sub§34 | $41,360 | $43,221 | 
| 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 | $310,596 | $312,832 | 
| Mobile & Modular Homes | 1760 sub§40 | $176,131 | $184,938 | 
| Property Used in Interstate Commerce | 1760 sub§41 | A | A | 
| Sales to Historical Societies & Museums | 1760 sub§42 | A | A | 
| 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 Res. 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; Child Abuse Councils; Child Advocacy Orgs. | 1760 sub§49 | A | A | 
| Sales to any Nonprofit Free Libraries | 1760 sub§50 | A | A | 
| Sales to Veterans' Memorial Cemetery Associations | 1760 sub§51 | A | A | 
| Railroad Track Materials | 1760 sub§52 | $2,592 | $2,696 | 
| Sales to Nonprofit Rescue Operations | 1760 sub§53 | A | A | 
| Items Purchased with Food Stamps | 1760 sub§54 | $25,384 | $25,638 | 
| Sales to Hospice Organizations | 1760 sub§55 | A | A | 
| Sales to Nonprofit Youth & Scouting Organizations | 1760 sub§56 | A | A | 
| 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 | B | B | 
| 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 | A | A | 
| Sales to Monasteries and Convents | 1760 sub§65 | A | A | 
| Sales to Providers of Certain Support Systems for Single-parent Families | 1760 sub§66 | A | A | 
| Sales to Nonprofit Home Construction Organizations | 1760 sub§67 | A | A | 
| Sales to Orgs. that Conduct Research for the Maine Science & Tech. 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 | A | A | 
| Property Used in Manufacturing Production | 1760 sub§74 | $13,282,828 | $13,582,816 | 
| Meals & Lodging Provided to Employees | 1760 sub§75 | $101,304 | $105,357 | 
| Certain Aircraft Parts | 1760 sub§76 | A | A | 
| Sales to Eye Banks | 1760 sub§77 | A | A | 
| Sales of Certain Farm Animal Bedding & Hay | 1760 sub§78 | A | A | 
| Partial Exemption for Clean Fuel Vehicles | 1760 sub§79 | A | A | 
| Electricity Used for Net Billing | 1760 sub§80 | A | A | 
| Animal Waste Storage  Facility | 1760 sub§81 | A | A | 
| Sales of Property Delivered Outside this State | 1760 sub§82 | C | C | 
| Sales of Certain Printed Materials | 1760 sub§83 | A | A | 
| Sales to Centers for Innovation | 1760 sub§84 | A | A | 
| Certain Sales by an Auxiliary Organization of the American Legion | 1760 sub§85 | A | A | 
| Trade-in Credits | 1765 | $1,584,524 | $1,663,751 | 
| 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 | A | A | 
| Merchandise Donated from a Retailer's Inventory to Exempt Organizations | 1864 | A | A | 
| Refund of Sales Tax on Goods Removed from the State | 2012 | A | A | 
| Refund of Sales Tax on Certain Depreciable Machinery and Equipment | 2013 | $246,731 | $256,600 | 
| Fish Passage Facilities | 2014 | A | A | 
| Exempt Personal Services | 1752 sub§11 | $542,620 | $559,416 | 
| Exempt Business and Legal Services (Consumer Purchases) | 1752 sub§11 | $663,000 | $685,516 | 
| Exempt Amusement & Recreational Services | 1752 sub§11 | $1,554,904 | $1,609,296 | 
| Exempt Health Services (Consumer Purchases) | 1752 sub§11 | $1,415,284 | $1,463,696 | 
| Exempt Educational Services (Consumer Purchases) | 1752 sub§11 | $2,407,652 | $2,519,920 | 
| Exempt Membership, Social and Misc. Services (Consumer Purchases) | 1752 sub§11 | $3,938,428 | $4,076,124 | 
| Exempt Finance, Insurance and Real Estate Purchases by Consumers | 1752 sub§11 | $4,117,412 | $4,247,724 | 
| Exempt Finance, Insurance and Real Estate Purchases by Business | 1752 sub§11 | $7,828,964 | $8,277,724 | 
| Exempt Transportation Services (Consumer Purchases) | 1752 sub§11 | $589,368 | $614,172 | 
| Exempt Transportation Services (Business Purchases) | 1752 sub§11 | $2,689,856 | $2,799,732 | 
| Exempt Services Purchased by Business | 1752 sub§11 | $9,542,364 | $10,041,824 | 
| H.O.M.E. Fund Excise Tax Expenditure | 36 MRSA | FY'04 | FY'05 | 
| Exemptions of the Real Estate Transfer Tax | 4641-C | C | C | 
| Highway Fund Sales  Tax Expenditures | 36 MRSA | FY'04 | FY'05 | 
| Exemption for Motor Vehicle Fuel | 1760 sub§8 | $63,834,209 | $65,134,658 | 
| Highway Fund Gasoline and Special Fuel Tax Expenditures | 36 MRSA | FY'04 | FY'05 | 
| Local Government Exemption from the Gasoline Tax | 2903 | $1,016,973 | $1,052,195 | 
| Federal Exemption from the Gasoline Tax | 2903 | $224,306 | $232,074 | 
| Exemption for Gasoline Exported from the State | 2903 | $51,532,256 | $53,317,032 | 
| Fuel Brought into the State in Fuel Tanks of Autos and Trucks | 2903 | A | A | 
| Gasoline Shrinkage Allowance | 2906 | $738,598 | $764,179 | 
| Refund on Worthless Accounts | 2906-A | A | A | 
| Refund of the Gasoline Tax for Off-highway Use | 2908 | $415,100 | $431,603 | 
| Refund of the Entire Gasoline Tax for Certain Bus Companies | 2909 | $38,549 | $40,082 | 
| State and Local Government Exemption from the Special Fuel Tax | 3204-A | $2,688,169 | $2,844,229 | 
| Distillate Fuel Credit for Worthless Accounts | 3214 | A | A | 
| Refund of the Special Fuel Tax for Certain Bus Companies | 3215 | $3,071 | $3,186 | 
| Refund of the Special Fuel Tax for Off-highway Use | 3218 | $2,334,439 | $2,469,963 | 
| Exemption of Tax on Distillate Fuel Exported from the State | 3204-A | $5,797,174 | $6,074,175 | 
| Excise Tax Exemptions by United States Law | 3204-A | $154,616 | $162,003 | 
| Exemption for Dyed Fuel | 3204-A | $17,943,998 | $18,801,400 | 
| Exemption for Fuel Used Solely for Heating or Cooking | 3204-A | $13,575,439 | $14,224,102 | 
| Exempt Fuel Sold for the Generation of Power for Resale or Manufacturing | 3204-A | $878,278 | $920,244 | 
| General Fund Income Tax Expenditures | 36 MRSA | FY'04 | FY'05 | 
| Individual Income Tax Exemptions of Interest on U.S. Obligations | 5122 sub§2 ¶A | $8,566,116 | $8,908,760 | 
| Deduction for Social Security Benefits Taxable at Federal Level | 5122 sub§2 ¶C | $31,001,583 | $32,551,662 | 
| Deduction of Premiums Paid for Long-term Health Care Insurance | 5122 sub§2 ¶L | $784,746 | $823,983 | 
| Deduction for Contributions to a Capital Construction Fund | 5122 sub§2 ¶I | C | C | 
| Deduction for Qualified Withdrawal from Higher Education Account | 5122 sub§2 ¶J | C | C | 
| Deduction for Pension Income | 5122 sub§2 ¶M | $13,406,770 | $14,077,109 | 
| Deduction for Holocaust Victim Settlement Payments | 5122 sub§2 ¶O | A | A | 
| Itemized Deductions | 5125 | $63,295,154 | $65,932,452 | 
| Income Tax Paid to Another Jurisdiction | 5217-A | $22,487,518 | $23,387,019 | 
| Income Tax Credit for Child Care Expense of Residents | 5218 | $3,175,443 | $3,238,951 | 
| Retirement & Disability Tax Credit | 5219-A | $3,796 | $3,416 | 
| Income Taxes for Non-Maine Resident Servicemen | 5142 sub§7 | $3,327,364 | $3,552,580 | 
| 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 | 
| Nonresident Trusts and Estates | 5175 | A | A | 
| Corporate Income Tax Exemptions by U.S. Law | 5200-A sub§2 ¶A | $13,875,249 | $14,014,002 | 
| Exclusion for a Portion of the Dividends Received from Uncombined Affiliates | 5200-A sub§2 ¶G | D | D | 
| Double-weighted Sales Tax Apportionment Formula | 5211 | $2,402,934 | $2,426,964 | 
| Single Sales Factor Apportionment for Mutual Fund Service Providers | 5212 | A | A | 
| Jobs and Investment Tax Credit | 5215 | $1,047,747 | $1,079,180 | 
| Maine Seed Capital Tax Credit | 5216-B | $864,083 | $898,647 | 
| Family Development Account Credit | 5216-C | $20,331 | $21,145 | 
| 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 | B | B | 
| Machinery & Equipment Investment Tax Credit | 5219-E | $124,875 | $18,731 | 
| Research Expense Tax Credit | 5219-K | $254,142 | $264,308 | 
| Super Research & Development Expense Tax Credit | 5219-L | $815,547 | $856,324 | 
| High-technology Investment Tax Credit | 5219-M | $1,524,853 | $1,585,847 | 
| Low-income Tax Credit | 5219-N | D | D | 
| Dependent Health Insurance Tax Credit | 5219-O | A | A | 
| Clean Fuel Vehicle Economic & Infrastructure Development Credit | 5219-P | A | A | 
| Educational Attainment Investment Tax Credit | 5219-U | $834,158 | $5,623,410 | 
| Recruitment Credit Investment Tax Credit | 5219-V | $92,684 | $173,920 | 
| Quality Child Care Investment Credit | 5219-Q | A | A | 
| Credit for Rehabilitation of Historic Properties | 5219-R | $152,485 | $158,585 | 
| State Earned Income Tax Credit | 5219-S | $1,444,514 | $1,487,849 | 
| Above the Line Deduction for Education Expenses | 5102 sub§11 | $3,126,570 | $3,139,583 | 
| Deduction for Unreimbursed Teacher Expenses | 5102 sub§11 | $101,883 | $0 | 
| Net Exclusion of Pension Contributions & Earnings (Employer Plans) | 5102 sub§11 | $86,672,246 | $91,248,394 | 
| Net Exclusion of Pension Contributions & Earnings (Ind. Retire. Plans) | 5102 sub§11 | $12,538,646 | $14,735,197 | 
| Net Exclusion of Pension Contributions & Earnings (Keogh Plans) | 5102 sub§11 | $5,308,332 | $5,491,378 | 
| Exclusion of Premiums on Accident and Disability Insurance | 5102 sub§11 | $2,196,551 | $2,288,074 | 
| Excl. of Other Employee Benefits (Premiums on Group Term Life Insurance) | 5102 sub§11 | $2,288,074 | $2,379,597 | 
| Deductibility of Casualty & Theft Losses | 5102 sub§11 | $202,137 | $222,351 | 
| Exclusion of Untaxed Medicare Benefits | 5102 sub§11 | $24,697,695 | $24,436,631 | 
| Deductibility of Medical Expenses | 5102 sub§11 | $8,148,114 | $8,699,627 | 
| Excl. Contributions by Employers for Med. Insurance Premiums & Med. Care | 5102 sub§11 | $77,886,041 | $84,018,080 | 
| Exclusion of Public Assistance Benefits | 5102 sub§11 | $2,928,735 | $3,020,258 | 
| Expensing Multiperiod Timber Growing Costs | 5102 sub§11 | $205,927 | $228,807 | 
| Expensing of Exploration & Development Costs of Nonfuel Minerals | 5102 sub§11 | C | C | 
| Excess of Percentage over Cost Depletion, Nonfuel Minerals | 5102 sub§11 | $72,991 | $75,911 | 
| Excess of Percentage over Cost Depletion | 5102 sub§11 | $678,590 | $705,733 | 
| Deferral of Income of Controlled Foreign Corporations | 5102 sub§11 | $997,271 | $1,037,162 | 
| Expensing of Research & Development Expenditures | 5102 sub§11 | $1,931,481 | $2,008,740 | 
| Exclusion of Benefits & Allowances to Armed Forces Personnel | 5102 sub§11 | $2,453,570 | $2,551,713 | 
| Exclusion of Income of Foreign Sales Corporations | 5102 sub§11 | $1,277,346 | $1,328,439 | 
| Exclusion of Income Earned Abroad by U.S. Citizens | 5102 sub§11 | $2,944,284 | $3,062,056 | 
| Expensing of Exploration & Development Costs | 5102 sub§11 | C | C | 
| Exclusion of Workers' Compensation Benefits | 5102 sub§11 | $3,729,427 | $3,878,604 | 
| Deductibility of Charitable Contributions | 5102 sub§11 | $22,629,854 | $24,161,578 | 
| Exclusion for Employer- provided Child Care | 5102 sub§11 | $785,143 | $816,548 | 
| Exclusion for Certain Foster Care Payments | 5102 sub§11 | $588,857 | $612,411 | 
| Expensing Costs of Removing Architectural Barriers | 5102 sub§11 | $109,005 | $113,365 | 
| Exclusion of Cafeteria Plans | 5102 sub§11 | $13,739,994 | $14,289,594 | 
| Exclusion of Employees' Meals and Lodging (Other Than Military) | 5102 sub§11 | $883,285 | $918,617 | 
| Employee Stock Ownership Plans (ESOPs) | 5102 sub§11 | $1,175,154 | $1,222,160 | 
| Exclusion of Rental Allowances of Ministers' Home | 5102 sub§11 | $396,383 | $412,238 | 
| Exclusion of Miscellaneous Fringe Benefits | 5102 sub§11 | $5,888,569 | $6,124,112 | 
| Exclusion of Interest on State & Local Government Student Loan Bonds | 5102 sub§11 | $392,571 | $408,274 | 
| Exclusion of Scholarship and Fellowship Income | 5102 sub§11 | $1,397,895 | $1,453,811 | 
| Deduction for Interest on Student Loans | 5102 sub§11 | $588,857 | $612,411 | 
| Deferral of Tax on Earnings of Qualified State Tuition Programs | 5102 sub§11 | $196,286 | $204,137 | 
| Excl. Int. on State & Local Govt. Bonds for Private Nonprofit Educational Fac. | 5102 sub§11 | $981,428 | $1,020,685 | 
| Deductibility of Other State & Local Taxes | 5102 sub§11 | $3,259,968 | $3,390,367 | 
| Deduction of Self- employed Health andL-T Care Insurance Premiums
 | 5102 sub§11 | $5,591,128 | $5,814,774 | 
| Exclusion of Capital Gains at Death | 5102 sub§11 | $54,869,301 | $57,064,073 | 
| Expensing Depreciable Business Property | 5102 sub§11 | $767,931 | $548,522 | 
| Amortization of Business Start-up Costs | 5102 sub§11 | $588,857 | $612,411 | 
| Depreciation on Equipment in Excess of Alternative Depreciation System | 5102 sub§11 | $58,522,646 | $60,863,552 | 
| Depreciation of Rental  Housing in Excess of Alternative Depreciation System | 5102 sub§11 | $2,678,659 | $2,785,805 | 
| Depreciation on Buildings Other than Rental Housing in Excess of ADS | 5102 sub§11 | $1,753,421 | $1,643,832 | 
| Exclusion of Capital Gains on Homes Sales | 5102 sub§11 | $17,469,421 | $18,168,198 | 
| Exclusion of Interest on State & Local Rental- housing Bonds | 5102 sub§11 | $352,546 | $366,648 | 
| Exclusion of Interest on State & Local Owner-housing Bonds | 5102 sub§11 | $1,175,154 | $1,222,160 | 
| Deduction of Property Tax on Owner-occupied Homes | 5102 sub§11 | $19,794,306 | $20,586,079 | 
|  |  |  |  |  | 
| Deductibility of Mortgage Interest on Owner-occupied Homes | 5102 sub§11 | $35,895,044 | $37,330,846 | 
| Permanent Exemption of Imputed Interest Rules | 5102 sub§11 | $352,546 | $366,648 | 
| Deferral of Gain on Installment Sales | 5102 sub§11 | $1,762,730 | $1,833,240 | 
| Completed Contract Rules | 5102 sub§11 | $235,031 | $244,432 | 
| Exclusion of Interest on State & Local Small Issue Bonds | 5102 sub§11 | $522,290 | $543,182 | 
| Additional Standard Deduction for the Blind & the Elderly | 5102 sub§11 | $3,164,579 | $3,291,162 | 
| Parental Personal Exemption for Students Age 19 to 23 | 5102 sub§11 | $1,472,142 | $1,531,028 | 
| Excl. of Vets. Disability Comp., Veterans Pensions & G.I. Bill Benefits | 5102 sub§11 | $2,747,999 | $2,857,919 | 
| Exclusion of Military Disability Benefits | 5102 sub§11 | $98,143 | $102,069 | 
| Exclusion of Employee Awards | 5102 sub§11 | $99,096 | $103,059 | 
| Deferral of Gain on Like-kind Exchanges | 5102 sub§11 | $2,232,792 | $2,322,103 | 
| Excl. of Interest on State & Local Govt. Sewage, Water & Hazardous Waste Bonds | 5102 sub§11 | $98,143 | $102,069 | 
| Employer-paid Transportation Benefits | 5102 sub§11 | $907,821 | $944,134 | 
| Excl. of Interest on State & Local Govt. Bonds for Private Airports, Docks & Marine Facilities | 5102 sub§11 | $822,607 | $855,512 | 
| Excl. of Interest on State & Local Govt. Bonds for Private Nonprofit Hospital Facilities | 5102 sub§11 | $147,214 | $153,103 | 
| Excl. of Interest on State & Local Govt. IBDs for Energy Production Facilities | 5102 sub§11 | $98,143 | $102,069 | 
| Local Government Fund Income Tax Expenditures | 36 MRSA | FY'04 | FY'05 | 
| Individual Income Tax Exemptions of Interest on U.S. Obligations | 5122 sub§2 ¶A | $469,871 | $488,666 | 
| Deduction for Social  Security Benefits Taxable at Federal Level | 5122 sub§2 ¶C | $1,700,509 | $1,785,534 | 
| Deduction of Premiums Paid for Long-term Health Care Insurance | 5122 sub§2 ¶L | $43,045 | $45,197 | 
| Deduction for Contributions to a Capital Construction Fund | 5122 sub§2 ¶I | A | A | 
| Deduction for Qualified Withdrawal from Higher Education Account | 5122 sub§2 ¶J | A | A | 
| Deduction for Pension Income | 5122 sub§2 ¶M | $735,392 | $772,162 | 
| Deduction for Holocaust Victim Settlement Payments | 5122 sub§2 ¶O | A | A | 
| Itemized Deductions | 5125 | $3,471,886 | $3,616,548 | 
| Income Tax Paid to  Another Jurisdiction | 5217-A | $1,233,493 | $1,282,832 | 
| Income Tax Credit for Child Care Expense | 5218 | $174,180 | $177,664 | 
| Retirement & Disability Tax Credit | 5219-A | $208 | $187 | 
| Income Taxes for Non-Maine Resident Servicemen | 5142 sub§7 | $182,514 | $194,867 | 
| 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 | 
| Nonresident Trusts and  Estates | 5175 | A | A | 
| Corporate Income Tax Exemptions by U.S. Law | 5200-A sub§2 ¶A | $761,090 | $768,701 | 
| Exclusion for a Portion of the Dividends Received from Uncombined Affiliates | 5200-A sub§2 ¶G | B | B | 
| Double-weighted Sales Tax Apportionment Formula | 5211 | $131,807 | $133,125 | 
| Single Sales Factor Apportionment for Mutual Fund Service Providers | 5212 | A | A | 
| Jobs and Investment Tax Credit | 5215 | $57,471 | $59,196 | 
| Maine Seed Capital Tax Credit | 5216-B | $47,397 | $49,293 | 
| Family Development Account Credit | 5216-C | $1,115 | $1,160 | 
| 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 | A | A | 
| Machinery & Equipment Investment Tax Credit | 5219-E | $6,850 | $1,027 | 
| Research Expense Tax Credit | 5219-K | $13,940 | $14,498 | 
| Super Research & Development Expense Tax Credit | 5219-L | $44,735 | $46,971 | 
| High-technology Investment Tax Credit | 5219-M | $83,642 | $86,987 | 
| Low-income Tax Credit | 5219-N | B | B | 
| Dependent Health Insurance Tax Credit | 5219-O | A | A | 
| Clean Fuel Vehicle Economic & Infrastructure Development Credit | 5219-P | A | A | 
| Educational Attainment Investment Tax Credit | 5219-U | $45,756 | $308,457 | 
| Recruitment Credit | 5219-V | $5,084 | $9,540 | 
| Quality Child Care Investment Credit | 5219-Q | A | A | 
| Credit for Rehabilitation of Historic Properties | 5219-R | $8,364 | $8,699 | 
| State Earned Income Tax Credit | 5219-S | $79,235 | $81,612 | 
| Above the Line Deduction for Education Expenses | 5102 sub§11 | $171,500 | $172,213 | 
| Deduction for Unreimbursed Teacher Expenses | 5102 sub§11 | $5,589 | $0 | 
| Net Exclusion of Pension Contributions & Earnings (Employer Plans) | 5102 sub§11 | $4,754,174 | $5,005,186 | 
| Net Exclusion of Pension Contributions & Earnings (Ind. Retire. Plans) | 5102 sub§11 | $687,774 | $808,260 | 
| Net Exclusion of Pension Contributions & Earnings (Keogh Plans) | 5102 sub§11 | $291,174 | $301,215 | 
| Exclusion of Premiums on Accident and Disability Insurance | 5102 sub§11 | $120,486 | $125,506 | 
| Excl. of Other Employee Benefits (Premiums on Group Term Life Insurance) | 5102 sub§11 | $125,506 | $130,526 | 
| Deductibility of Casualty & Theft Losses | 5102 sub§11 | $11,088 | $12,196 | 
| Exclusion of Untaxed Medicare Benefits | 5102 sub§11 | $1,245,021 | $1,340,406 | 
| Deductibility of Medical Expenses | 5102 sub§11 | $446,943 | $477,195 | 
| Excl. Contributions by Employers for Med. Insurance Premiums & Med. Care | 5102 sub§11 | $4,272,230 | $4,608,587 | 
| Exclusion of Public Assistance Benefits | 5102 sub§11 | $160,648 | $165,668 | 
| Expensing Multiperiod Timber Growing Costs | 5102 sub§11 | $11,296 | $12,551 | 
| Expensing of Exploration & Development Costs of Nonfuel Minerals | 5102 sub§11 | A | A | 
| Excess of Percentage over Cost Depletion, Nonfuel Minerals | 5102 sub§11 | $4,004 | $4,164 | 
| Excess of Percentage over Cost Depletion | 5102 sub§11 | $37,222 | $38,711 | 
| Deferral of Income of Controlled Foreign Corporations | 5102 sub§11 | $54,703 | $56,891 | 
| Expensing of Research & Development Expenditures | 5102 sub§11 | $105,946 | $110,184 | 
| Exclusion of Benefits & Allowances to Armed Forces Personnel | 5102 sub§11 | $134,584 | $139,967 | 
| Exclusion of Income of Foreign Sales Corporations | 5102 sub§11 | $70,065 | $72,868 | 
| Exclusion of Income Earned Abroad by U.S. Citizens | 5102 sub§11 | $161,501 | $167,961 | 
| Expensing of Exploration & Development Costs | 5102 sub§11 | A | A | 
| Exclusion of Workers' Compensation Benefits | 5102 sub§11 | $204,568 | $212,750 | 
| Deductibility of Charitable Contributions | 5102 sub§11 | $1,241,300 | $1,325,319 | 
| Exclusion for Employer- provided Child Care | 5102 sub§11 | $43,067 | $44,790 | 
| Exclusion for Certain Foster Care Payments | 5102 sub§11 | $32,300 | $33,592 | 
| Expensing Costs of Removing Architectural Barriers | 5102 sub§11 | $5,979 | $6,218 | 
| Exclusion of Cafeteria Plans | 5102 sub§11 | $753,671 | $783,817 | 
| Exclusion of Employees' Meals and Lodging (Other Than Military) | 5102 sub§11 | $48,450 | $50,388 | 
| Employee Stock Ownership Plans (ESOPs) | 5102 sub§11 | $64,460 | $67,038 | 
| Exclusion of Rental Allowances of Ministers' Home | 5102 sub§11 | $21,743 | $22,612 | 
| Exclusion of Miscellaneous Fringe Benefits | 5102 sub§11 | $323,002 | $335,922 | 
| Exclusion of Interest on State & Local Government Student Loan Bonds | 5102 sub§11 | $21,533 | $22,395 | 
| Exclusion of Scholarship and Fellowship Income | 5102 sub§11 | $76,678 | $79,745 | 
| Deduction for Interest on Student Loans | 5102 sub§11 | $32,300 | $33,592 | 
| Deferral of Tax on Earnings of Qualified State Tuition Programs | 5102 sub§11 | $10,767 | $11,197 | 
| Excl. Int. on State & Local Govt. Bonds for Private Nonprofit Educational Fac. | 5102 sub§11 | $53,834 | $55,987 | 
| Deductibility of Other State & Local Taxes | 5102 sub§11 | $178,817 | $185,970 | 
| Deduction of Self- employed Health and L-T Care Insurance Premiums | 5102 sub§11 | $306,686 | $318,954 | 
| Exclusion of Capital Gains at Death | 5102 sub§11 | $3,009,708 | $3,130,097 | 
| Expensing Depreciable Business Property | 5102 sub§11 | $42,123 | $30,088 | 
| Amortization of Business Start-up Costs | 5102 sub§11 | $32,300 | $33,592 | 
| Depreciation on Equipment in Excess of Alternative Depreciation System | 5102 sub§11 | $3,210,103 | $3,338,507 | 
| Depreciation of Rental  Housing in Excess of Alternative Depreciation System | 5102 sub§11 | $146,931 | $152,808 | 
| Depreciation on Buildings Other than Rental Housing in Excess of ADS | 5102 sub§11 | $96,179 | $90,168 | 
| Exclusion of Capital Gains on Homes Sales | 5102 sub§11 | $958,238 | $996,568 | 
| Exclusion of Interest on State & Local Rental-housing Bonds | 5102 sub§11 | $19,338 | $20,111 | 
| Exclusion of Interest on State & Local Owner-housing Bonds | 5102 sub§11 | $64,460 | $67,038 | 
| Deduction of Property Tax on Owner-occupied Homes | 5102 sub§11 | $1,085,764 | $1,129,194 | 
| Deductibility of Mortgage Interest on Owner-occupied Homes | 5102 sub§11 | $1,968,926 | $2,047,684 | 
| Permanent Exemption of Imputed Interest Rules | 5102 sub§11 | $19,338 | $20,111 | 
| Deferral of Gain on Installment Sales | 5102 sub§11 | $96,690 | $100,557 | 
| Completed Contract Rules | 5102 sub§11 | $12,892 | $13,408 | 
| Exclusion of Interest on State & Local Small Issue Bonds | 5102 sub§11 | $28,649 | $29,795 | 
| Additional Standard Deduction for the Blind & the Elderly | 5102 sub§11 | $173,584 | $180,528 | 
| Parental Personal Exemption for Students Age 19 to 23 | 5102 sub§11 | $80,750 | $83,980 | 
| Excl. of Vets. Disability Comp., Veterans Pensions & G.I. Bill Benefits | 5102 sub§11 | $150,734 | $156,763 | 
| Exclusion of Military Disability Benefits | 5102 sub§11 | $5,383 | $5,599 | 
| Exclusion of Employee Awards | 5102 sub§11 | $5,436 | $5,653 | 
| Deferral of Gain on Like-kind Exchanges | 5102 sub§11 | $122,474 | $127,373 | 
| Excl. of Interest on State & Local Govt. Sewage, Water & Hazardous Waste Bonds | 5102 sub§11 | $5,383 | $5,599 | 
| Employer-paid Transportation Benefits | 5102 sub§11 | $49,796 | $51,788 | 
| Excl. of Interest on State & Local Govt. Bonds for Private Airports, Docks & Marine Facilities | 5102 sub§11 | $45,122 | $46,927 | 
| Excl. of Interest on State & Local Govt. Bonds for Private Nonprofit Hospital Facilities | 5102 sub§11 | $8,075 | $8,398 | 
| Excl. of Interest on State & Local Govt. IBDs for Energy Production Facilities | 5102 sub§11 | $5,383 | $5,599 |