USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 358. SERVICE PROVIDER TAX (HEADING. PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
Title 36 - §2551. Definitions
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2551. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
1. Audio media; audio equipment. "Audio media" means prerecorded magnetic tapes used for noncommercial playback of sound on audio equipment. "Audio equipment"
means equipment used to play audio media and equipment used for recording sound for subsequent noncommercial playback.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
1-A. Community support services. "Community support services" means rehabilitative services provided to adults at least 18 years of age or to emancipated
children that are provided in the context of a supportive relationship pursuant to an individual support plan that promotes
a person's recovery and integration of the person into the community and that sustain the person in that person's current
living situation or another living situation of that person's choice. "Community support services" include only those services
provided by a designated community support services provider licensed by and operating under a contract with the Department
of Health and Human Services for such services, whether the provider is reimbursed through participation in the MaineCare
program or with state grant funds.
[2005, c. 12, Pt. VV, §1 (new).]
1-B. Day habilitation services. "Day habilitation services" means services:
A. That are provided by community-based agencies to children or adults with mental retardation and include assistance with
the acquisition, retention or improvement of self-help, socialization and adaptive living skills; and
[2005, c. 386, Pt. S, §1 (new); §9 (aff).]
B. That take place in a nonresidential setting separate from the home or facility in which the child or adult resides, except
when a physician has ordered that such services be provided in the child's or adult's home, and focus on enabling the child
or adult to attain or maintain maximum functional levels.
[2005, c. 386, Pt. S, §1 (new); §9 (aff).]
"Day habilitation services" includes only those services provided by designated agencies under a contract with the Department
of Health and Human Services.
[2005, c. 386, Pt. S, §1 (new); §9 (aff).]
2. Extended cable and satellite television services. "Extended cable and satellite television services" means all cable and satellite television service that is in addition
to the minimum service that can be purchased from a cable or satellite television supplier, including the use of associated
equipment for which a charge is made. It does not include installation of the associated equipment for which a separate charge
is levied.
[2005, c. 12, Pt. TTT, §2 (amd); §4 (aff).]
3. Fabrication services. "Fabrication services" means the production of tangible personal property for a consideration for a person who furnishes,
either directly or indirectly, the materials used in that production. "Fabrication services" does not include the production
of tangible personal property if a sale to the consumer of the tangible personal property so produced would be exempt or otherwise
not subject to tax under Part 3.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
4. Furniture. "Furniture" means movable items that are intended to make a room or establishment useful for human habitation.
A. "Furniture" includes:
(1) Living room furniture, including, but not limited to, sofas, love seats, loungers, recliners, chairs, end tables, coffee
tables, curio cabinets, home entertainment centers, book shelves and floor and table lamps;
(2) Bedroom furniture, including, but not limited to, headboards, footboards, bed frames, mattresses, box springs, dressers,
chests of drawers, mirrors, armoires, nightstands, bunk beds, roll-away beds and chests;
(3) Baby furniture, including, but not limited to, cribs, dressers and changing tables;
(4) Dining room furniture, including, but not limited to, tables, chairs, dinette sets, hutches and dry sinks;
(5) Patio and outdoor furniture, including, but not limited to, tables, chairs, umbrellas, porch swings and gliders;
(6) Office furniture, including, but not limited to, desks, chairs, tables, workstations, movable partitions, shelving,
file cabinets, coat racks and couches; and
(7) Home electronic devices, including home appliances, home computers, televisions, stereos and radios.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
B. "Furniture" does not include:
(1) Items that are affixed to real property such as sinks, toilets, built-in cabinets or light fixtures; or
(2) Furnishings such as carpeting, artwork, draperies or blinds.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
5. Home service provider. "Home service provider" means the facilities-based carrier or reseller with which a customer contracts for the provision
of mobile telecommunications services.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
6. Mobile telecommunications services. "Mobile telecommunications services" means commercial mobile radio service as defined in 47 Code of Federal Regulations,
Section 20.3 as in effect on June 1, 1999. For purposes of sourcing, "mobile telecommunications services" does not include
air-ground radiotelephone service as defined in 47 Code of Federal Regulations, Section 22.99 as in effect on June 1, 1999.
[2005, c. 218, §32 (amd).]
7. Network elements. "Network elements" means features, functions and capabilities that are provided by a telecommunications carrier to another
telecommunications carrier including subscriber numbers, databases, signaling systems and information sufficient for billing
and collection or used in the transmission, routing or other provisions of a telecommunications service.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
7-A. Nonprofit. "Nonprofit" refers to an organization that has been determined by the United States Internal Revenue Service to be exempt
from taxation under Section 501(c) of the Code.
[2005, c. 218, §33 (new).]
7-B. Personal support services. "Personal support services" means services provided to children or adults with mental retardation, including direct assistance
with eating, bathing, dressing, personal hygiene and other activities of daily living. These services include only those services
provided by designated agencies under a contract with the Department of Health and Human Services and:
A. May include assistance with instrumental activities of daily living such as assistance with the preparation of meals, but
does not include the cost of the meals themselves;
[2005, c. 386, Pt. S, §2 (new); §9 (aff).]
B. If specified in the child's or adult's care plan, may include such housekeeping chores as bed making, dusting and vacuuming
that are incidental to the care furnished, or are essential to the health and welfare of the child or the adult; and
[2005, c. 386, Pt. S, §2 (new); §9 (aff).]
C. May be provided by a provider unrelated to the child or the adult or by an adult relative other than an adult recipient's
spouse, but may not be provided in the same setting where residential training is provided.
[2005, c. 386, Pt. S, §2 (new); §9 (aff).]
[2005, c. 386, Pt. S, §2 (new); §9 (aff).]
8. Place of primary use. "Place of primary use" means the street address representative of where a customer's use of mobile telecommunications services
primarily occurs, which must be either the residential street address or the primary business street address of the customer
and must also be located within the licensed service area of the home service provider. For purposes of determining the place
of primary use, "customer" means the person or entity that contracts with the home service provider for mobile telecommunications
services or, if the end user of such services is not the contracting party, the person that is the end user of such services.
The term "customer" does not include a reseller of mobile telecommunications services or a serving carrier under an agreement
to serve the customer outside the home service provider's licensed service area.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
9. Prepaid calling service. "Prepaid calling service" means the right to access exclusively telecommunications services that must be paid for in advance
and that enables the origination of calls using an access number or authorization code or both, whether manually or electronically
dialed, and that is sold in predetermined units or dollars, the number of which declines with use in a known amount.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
10. Private nonmedical institution. "Private nonmedical institution" means a person licensed by the Department of Human Services or the Department of Behavioral
and Developmental Services to provide private nonmedical institution services to 4 or more MaineCare-eligible and other residents
in single or multiple facilities under a written agreement with the Department of Human Services or the Department of Behavioral
and Developmental Services. "Private nonmedical institution" does not include a health insurance organization, hospital,
nursing home or community health care center.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
11. Private nonmedical institution services. "Private nonmedical institution services" means services, including food, shelter and treatment, that are provided by a
private nonmedical institution.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
12. Production. "Production" means an operation or integrated series of operations engaged in as a business or segment of a business that
transforms or converts personal property by physical, chemical or other means into a form, composition or character different
from that in which it originally existed. "Production" includes film production. "Production" includes manufacturing, processing,
assembling and fabricating operations that meet the definitional requisites, including biological processes that are part
of an integrated process of manufacturing organisms or microorganic materials through the application of biotechnology. "Production"
does not include biological processes except as otherwise provided by this subsection, wood harvesting operations, the severance
of sand, gravel, oil, gas or other natural resources produced or severed from the soil or water, or activities such as cooking
or preparing drinks, meals, food or food products by a retailer for retail sale.
[2005, c. 332, §15 (amd).]
13. Reseller. "Reseller," when used in relation to mobile telecommunications services, means a provider that purchases telecommunications
services from another telecommunications service provider and then resells, uses as a component part of or integrates the
purchased services into mobile telecommunications services. "Reseller" does not include a serving carrier with which a home
service provider arranges for services to its customers outside the home service provider's licensed service area.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
13-A. Residential training services. "Residential training services" means services provided to children or adults with mental retardation to assist with the
acquisition, retention or improvement of skills related to activities of daily living, such as personal grooming and cleanliness,
household chores, eating and food preparation, and the social and adaptive skills necessary to enable the child or adult to
live in a noninstitutional setting. Residential training services include only those services provided by designated agencies
under a contract with the Department of Health and Human Services.
[2005, c. 386, Pt. S, §3 (new); §9 (aff).]
14. Rural community health center. "Rural community health center" means a person that delivers, or provides facilities for the delivery of, comprehensive
primary health care in a place or territory that is classified as rural according to the most recent federal decennial census.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
15. Sale price. "Sale price" means the total amount of consideration, including cash, credit, property and services, for which personal
property or services are sold, leased or rented, valued in money, whether received in money or otherwise, without any deduction
for the cost of materials used, labor or service cost, interest, losses and any other expense of the seller. "Sale price"
does not include:
A. Discounts allowed and taken on sales;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
B. Allowances in cash or by credit made upon the return of services pursuant to warranty;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
C. The price of services rejected by customers when the full sale price is refunded either in cash or by credit; or
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
D. The amount of any tax imposed by the United States or the State on or with respect to the sale of a service, whether imposed
upon the seller or the consumer.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
16. School. "School" means a public or incorporated nonprofit primary, secondary or postsecondary educational institution that has a
regular faculty, curriculum and organized body of pupils or students in attendance throughout the usual school year and that
keeps and furnishes to students and others records required and accepted for entrance to schools of secondary, collegiate
or graduate rank.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
17. Service provider. "Service provider" means a person who sells one or more of the services listed in section 2552.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
18. Serving carrier. "Serving carrier," when used in relation to mobile telecommunications services, means a facilities-based carrier providing
mobile telecommunications services to a customer outside a home service provider's licensed service area.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
19. Telecommunications equipment. "Telecommunications equipment" means any 2-way interactive communications device, system or process for transmitting or
receiving signals and capable of exchanging audio, video, data or textual information. "Telecommunications equipment" does
not include computers, except those components of a computer used primarily and directly as a 2-way interactive communications
device capable of exchanging audio, video, data or textual information.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
20. Telecommunications services. "Telecommunications services" means all telecommunications services as described in this subsection.
A. "Telecommunications services" includes:
(1) The provision of 2-way interactive communications through the use of telecommunications equipment, exclusive of mobile
telecommunications services; and
(2) Two-way interactive mobile telecommunications services provided by a home service provider to a customer whose place
of primary use is within this State, to the extent those services are associated with transmissions that originate and terminate
within this State or within any other state. For purposes of this paragraph, the term "state" includes the District of Columbia
and any territory or possession of the United States.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
B. "Telecommunications services" does not include:
(1) Except as otherwise provided by this subsection, service originating or terminating outside this State;
(2) Access services;
(3) Directory advertising services;
(4) The sale of unbundled network elements for use in the provision of telecommunications services;
(5) The lease of telecommunications equipment;
(6) Prepaid calling service; or
(7) Mobile telecommunications services provided by a home service provider to a customer whose place of primary use is not
within this State.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
21. Video media; video equipment. "Video media" means prerecorded magnetic tapes used for noncommercial playback of images and sound on video equipment, and
other electronic audio and video media that provide for noncommercial interactive utilization by a person or persons, including
digital video discs. "Video equipment" means equipment used to play video media, equipment used for recording images and sound
for subsequent noncommercial playback and equipment used for noncommercial interactive utilization of electronic audio and
video media.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2552. Tax imposed
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2552. Tax imposed
1. Rate. A tax at the rate of 5% is imposed on the value of the following services sold in this State:
A. Extended cable and satellite television services;
[2005, c. 12, Pt. TTT, §3 (amd); §4 (aff).]
B. Fabrication services;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
C. Rental of video media and video equipment;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
D. Rental of furniture, audio media and audio equipment pursuant to a rental-purchase agreement as defined in Title 9-A, section
11-105;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
E. Telecommunications services;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
F. The installation, maintenance or repair of telecommunications equipment;
[2005, c. 12, Pt. VV, §2 (amd).]
G. Private nonmedical institution services;
[2005, c. 386, Pt. S, §4 (amd); §9 (aff).]
H. Community support services;
[2005, c. 386, Pt. S, §5 (amd); §9 (aff).]
I. Day habilitation services;
[2005, c. 386, Pt. S, §6 (new); §9 (aff).]
J. Personal support services; and
[2005, c. 386, Pt. S, §6 (new); §9 (aff).]
K. Residential training services.
[2005, c. 386, Pt. S, §6 (new); §9 (aff).]
[2005, c. 12, Pt. VV, §2 (amd); Pt. TTT, §3 (amd); §4 (aff); c. 386, Pt. S, §§4-6 (amd); §9 (aff).]
2. Determination of value; liability; statement. Value is measured by the sale price. The liability for, or the incidence of, the tax imposed by this section is declared
to be a levy on the seller. If a seller includes this tax on a customer's bill, it must be shown as a separate line item
and identified as a service provider tax.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2553. Registration of service providers
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2553. Registration of service providers
1. Persons required to register; certificates; display. Every person subject to the tax imposed by this chapter shall register as a service provider with the assessor by submitting
an application on a form prescribed and furnished by the assessor. The assessor shall issue a service provider tax registration
certificate to each applicant that properly completes and submits an application form. A separate application must be completed
and a separate registration certificate issued for each place of business, and the registration certificate must be conspicuously
displayed at that place of business. A registration certificate issued pursuant to this section is nontransferable and is
not a license within the meaning of that term in the Maine Administrative Procedure Act.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
2. Revocation of registration. The assessor may revoke for cause a registration certificate issued under this section. The assessor may revoke the registration
certificate of a registrant who fails to file a return with the assessor within 15 days after the due date as required by
section 2554. A revocation is reviewable in accordance with section 151. In any case where a registrant has failed to pay
any tax imposed by this chapter when the tax is shown to be due on a report filed by the registrant or admitted to be due
by the registrant or has been determined to be due and that determination has become final, notification of the registrant
by the assessor as provided in this section operates to suspend the registration certificate from the date of the notice of
suspension until such time as the delinquent tax is paid or it is determined by an appropriate court that revocation is not
warranted.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
3. Making sales after revocation. A person whose service provider tax registration certificate has been revoked by the assessor pursuant to this section and
who continues to make sales in this State of one or more of the services identified in section 2552 commits a Class D crime.
Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
[2005, c. 218, §34 (amd).]
4. Failure to register. A person who is required by this section to register as a service provider with the assessor and who makes sales in this
State of one or more of the services identified in section 2552 without being so registered commits a Class E crime. Violation
of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
[2005, c. 218, §34 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2554. Return and payment of tax
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2554. Return and payment of tax
1. Monthly report required. Every person subject to the tax imposed by this chapter shall file with the assessor, on or before the 15th day of each
month, a report made under the pains and penalties of perjury on such form as the assessor may prescribe that discloses the
total sale price of all sales made during the preceding calendar month and such other information as the assessor requires.
The assessor may permit the filing of returns other than monthly. The assessor may by rule waive the reporting of nontaxable
sales. The assessor may for good cause extend for not more than 30 days the time for making returns required under this section.
Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
2. Payment of tax. The tax imposed by this chapter is due and payable on the date on which the person subject to the tax is paid for the service
rendered, or the billing date, whichever comes first. Upon such terms and conditions as the assessor may prescribe, the assessor
may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
3. Credit for uncollectible accounts. The tax paid on sales for which all or a portion of the sale price is charged off by the service provider as uncollectible
may be credited against the tax due on a subsequent report filed by the service provider within 3 years of the charge-off
but, if any such accounts are thereafter collected by the service provider, a tax must be paid upon the amount so collected.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2555. Overpayments; refunds
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2555. Overpayments; refunds
If the assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax has been
paid more than once or has been erroneously or illegally computed, the assessor shall certify to the State Controller the
amount paid in excess of that legally due and that amount must be credited by the assessor on any taxes then due from the
taxpayer and the balance refunded to the taxpayer or its successor in interest, but no such credit or refund may be allowed
unless within 3 years of the date of overpayment either a written petition stating the grounds upon which the refund or credit
is claimed is filed with the assessor or the overpayment is discovered on audit. Interest at the rate determined pursuant
to section 186 must be paid on any balance refunded pursuant to this chapter from the date the return listing the overpayment
was filed or the payment was made, whichever is later. At the election of the assessor, unless the taxpayer specifically
requests a cash refund, the refund may be credited to the taxpayer's service provider tax account, but in the case of a credit
no further interest may accrue from the date of that election. The taxpayer may not apply for a refund of any amount assessed
when administrative and judicial review under section 151 has been completed.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
div>
A taxpayer dissatisfied with the decision of the assessor, upon a written request for refund filed under this section, may
request reconsideration and appeal from the reconsideration to the Superior Court in the same manner and under the same conditions
as in the case of assessments made under chapter 7. The decision of the assessor upon such written request for refund becomes
final as to law and fact in the same manner and under the same conditions as in the case of assessments made under chapter
7.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2556. Sourcing rules for mobile telecommunications services
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2556. Sourcing rules for mobile telecommunications services
1. Sourcing rule; identifying place of primary use. Mobile telecommunications services provided to a customer whose place of primary use is located in this State, the charges
for which are billed by or for the customer's home service provider, are deemed to be provided at the customer's place of
primary use. A home service provider is responsible for obtaining and maintaining a record of a customer's place of primary
use. Subject to subsection 2 and if the home service provider's reliance on the information provided by its customer is in
good faith, the home service provider:
A. May rely on the applicable residential or business street address supplied by the home service provider's customer; and
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
B. May not be held liable for any additional taxes under this chapter based on a different determination of the place of primary
use.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
2. Correction of place of primary use; determination by assessor. If the assessor determines that the address used by a home service provider as a customer's place of primary use does not
meet the definition provided by section 2551, subsection 8, the assessor shall notify the customer in writing of that determination
and provide the customer an opportunity to demonstrate that that address is the customer's place of primary use. If the customer
fails to demonstrate to the assessor's satisfaction within 30 days from the time it receives notice from the assessor, or
within another time period as the assessor may allow, that the address in question is the customer's place of primary use,
the assessor shall provide the home service provider with the proper address to be used as the customer's place of primary
use. The home service provider shall begin using the address provided by the assessor as the customer's place of primary use
within 30 days from the date it receives notice of the assessor's determination.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
3. Hold harmless provision; use of electronic database or enhanced zip code. A home service provider is entitled to the hold harmless protections provided by the federal Mobile Telecommunications Sourcing
Act, Public Law 106-252, Section 1, 114 Stat. 2, (2000).
[RR 2003, c. 2, §115 (cor).]
4. Bundled services. Notwithstanding any other provision of this Part, otherwise nontaxable charges that are aggregated with and not separately
stated from taxable mobile telecommunications charges are subject to taxation unless the home service provider can, to the
satisfaction of the assessor, reasonably identify such charges from books and records kept in the regular course of its business.
A customer may not rely upon the nontaxability of bundled services unless the customer's home service provider separately
states the otherwise nontaxable services or the home service provider elects, after receiving written notice from the customer
in the form required by the provider, to provide verifiable data based upon the home service provider's books and records
that are kept in the regular course of business and that reasonably identify the nontaxable charges.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
5. Certain preexisting contracts. Subject to subsection 2, a home service provider may treat the address used by it for purposes of the tax imposed by this
chapter for any customer under a service contract or agreement in effect on July 28, 2002 as that customer's place of primary
use for the remaining term of the service contract or agreement, excluding any extension or renewal period.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2557. Exemptions
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2557. Exemptions
The tax imposed by this chapter does not apply in connection with:
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
1. Exemptions by constitutional provisions. Sales that this State is prohibited from taxing under the constitution or laws of the United States or under the constitution
of this State;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
2. Certain governmental entities. Sales to the State or any political subdivision, or to the Federal Government, or to any unincorporated agency or instrumentality
of either of them or to any incorporated agency or instrumentality of them wholly owned by them. This exemption does not apply
to corporations organized under Title IV, Part E of the federal Farm Credit Act of 1971, 12 United States Code, Sections 2211
to 2214;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
3. Hospitals, research centers, churches and schools. Sales to incorporated hospitals, incorporated nonprofit nursing homes licensed by the Department of Human Services, incorporated
nonprofit residential care facilities licensed by the Department of Human Services, incorporated nonprofit home health agencies
certified under the United States Social Security Act of 1965, Title XVIII, as amended, incorporated nonprofit rural community
health centers, incorporated nonprofit dental health centers, institutions incorporated as nonprofit corporations for the
sole purpose of conducting medical research or for the purpose of establishing and maintaining laboratories for scientific
study and investigation in the field of biology or ecology or for operating educational television or radio stations, schools,
incorporated nonprofit organizations or their affiliates whose purpose is to provide literacy assistance or free clinical
assistance to children with dyslexia and regularly organized churches or houses of religious worship, excepting sales, storage
or use in activities that are mainly commercial enterprises;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
4. Other institutions. Sales to incorporated private nonprofit residential child care institutions that are licensed by the Department of Human
Services as child care institutions;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
5. Nonprofit fire departments and nonprofit ambulance services. Sales to incorporated nonprofit fire departments and to incorporated nonprofit ambulance services;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
6. Community mental health facilities, community mental retardation facilities and community substance abuse facilities. Sales to mental health facilities, mental retardation facilities or substance abuse facilities that are:
A. Contractors under or receiving support under the federal Community Mental Health Centers Act, or its successors; or
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
B. Receiving support from the Department of Behavioral and Developmental Services pursuant to Title 5, section 20005 or Title
34-B, section 3604, 5433 or 6204;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
7. Regional planning commissions and councils of government. Sales to regional planning commissions and councils of government that are established in accordance with Title 30-A;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
8. Historical societies, museums and certain memorial foundations. Sales to incorporated nonprofit memorial foundations that primarily provide cultural programs free to the public, historical
societies and museums;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
9. Nursery schools and day-care centers. Sales to licensed, incorporated nonprofit nursery schools and day-care centers;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
10. Certain church-affiliated residential homes. Sales to any church-affiliated nonprofit organization that operates, under a charter granted by the Legislature, a residential
home for adults;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
11. Medical patients and their families. Sales to incorporated nonprofit organizations providing:
A. Temporary residential accommodations to pediatric patients suffering from critical illness or disease such as cancer or
who are accident victims, to adult patients with cancer or to the families of the patients; or
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
B. Temporary residential accommodations, or food, or both, to hospital patients or to the families of hospital patients;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
12. Emergency shelter and feeding organizations. Sales to incorporated nonprofit organizations that provide free temporary emergency shelter or food for underprivileged
individuals in this State;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
13. Child abuse and neglect councils; child advocacy organizations; community action agencies. Except for the sale, storage or use for activities that are mainly commercial enterprises, sales to:
A. Incorporated, nonprofit child abuse and neglect councils as defined in Title 22, section 3872, subsection 1-A;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
B. Statewide organizations that advocate for children and that are members of the Medicaid Advisory Committee; and
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
C. Community action agencies designated in accordance with Title 22, section 5324;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
14. Certain libraries. Sales to any nonprofit free public lending library that is funded in part or wholly by the State or any political subdivision
or the Federal Government;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
15. Veterans' memorial cemetery associations. Sales to incorporated nonprofit veterans' memorial cemetery associations;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
16. Nonprofit volunteer search and rescue organizations. Sales to incorporated, nonprofit volunteer search and rescue organizations;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
17. Incorporated nonprofit hospice organizations. Sales to incorporated nonprofit hospice organizations that provide a program or care for the physical and emotional needs
of terminally ill patients;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
18. Nonprofit youth organizations. Sales to nonprofit youth organizations whose primary purpose is to provide athletic instruction in a nonresidential setting
or sales to councils and local units of incorporated nonprofit national scouting organizations;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
19. Certain incorporated nonprofit educational organizations. Sales to incorporated nonprofit educational organizations that are receiving, or have received, funding from the Department
of Education and that provide educational programs specifically designed for teaching young people how to make decisions about
drugs, alcohol and interpersonal relationships at a residential camp setting;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
20. Charitable suppliers of medical equipment. Sales to local branches of incorporated international nonprofit charitable organizations that provide, on a loan basis and
free of charge, medical supplies and equipment to persons;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
21. Organizations fulfilling wishes of children with life-threatening diseases. Sales to incorporated nonprofit organizations whose sole purpose is to fulfill the wishes of children with life-threatening
diseases when their families or guardians are unable otherwise to financially fulfill those wishes;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
22. Incorporated nonprofit providers of certain support systems for single-parent families. Sales to incorporated nonprofit organizations engaged primarily in providing support systems for single-parent families
for the development of psychological and economic self-sufficiency;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
23. Nonprofit home construction organizations. Sales to local branches of incorporated nonprofit organizations whose purpose is to construct low-cost housing for low-income
people;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
24. Vietnam veteran registries. Sales to incorporated, nonprofit organizations whose sole purpose is to create, maintain and update a registry of Vietnam
veterans;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
25. Organizations providing certain services for hearing-impaired persons. Sales to incorporated nonprofit organizations whose primary purposes are to promote public understanding of hearing impairment
and to assist hearing-impaired persons through the dissemination of information about hearing impairment to the general public
and referral to and coordination of community resources available to hearing-impaired persons;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
26. State-chartered credit unions. Sales to credit unions that are organized under the laws of this State. This subsection remains in effect only for the
time that federally chartered credit unions are, by reason of federal law, exempt from payment of the tax imposed by this
chapter;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
27. Nonprofit housing development organizations. Sales to nonprofit organizations whose primary purpose is to develop housing for low-income people;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
28. Eye banks. Sales to nonprofit organizations whose primary purpose is to obtain, medically evaluate and distribute eyes for use in corneal
transplantation, research and education;
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
29. Centers for innovation. Sales to centers for innovation as described in Title 5, section 13141;
[2005, c. 218, §35 (amd).]
30. Sales for resale. Sales of services to another service provider for resale; and
[2005, c. 218, §35 (amd).]
31. Construction contracts with exempt organizations. Sales to a construction contractor or its subcontractor of fabrication services that are to be physically incorporated in,
and become a permanent part of, real property for sale to any organization or government agency provided exemption under this
section, except as otherwise provided.
[2005, c. 218, §36 (new).]
div>
The exemptions provided in this section apply only when an exempt entity purchases a service for its own use or on its own
behalf and do not apply when an exempt entity pays for the service for the use of or on behalf of another person.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2558. Requirement to file amended return
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2558. Requirement to file amended return
1. Amended return required. A person subject to the tax imposed by this chapter must file an amended return whenever an agency of the State, other than
the Bureau of Revenue Services, or of the United States makes an audit finding that changes or corrects any item affecting
the person's liability under this chapter or whenever for any reason there is a change or correction affecting the person's
liability under this chapter.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
2. Amended return filed. The amended return must be filed within 90 days of an audit finding affecting a person's liability under this chapter or
within 90 days of the time that a person learns of any other change or correction affecting its liability under this chapter.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
3. Contents of amended return. The amended return required by this section must indicate the change or correction and the reason for that change or correction.
The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return
a written explanation of the reason the change or correction is erroneous.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
4. Additional requirements. The assessor may require additional information to be filed with the amended return. The assessor may prescribe exceptions
to the requirements of this section.
[2003, c. 673, Pt. V, §25 (new); §29 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2559. Application of revenues
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, @25 (new); @29 (aff))
§2559. Application of revenues
Revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account. On or before the
last day of each month, the State Controller shall transfer a percentage of the revenues received by the State Tax Assessor
during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs A to F to the Local Government
Fund as provided by Title 30-A, section 5681, subsection 5. The balance remaining in the General Fund suspense account must
be transferred to service provider tax General Fund revenue. On or before the 15th day of each month, the State Controller
shall transfer all revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552,
subsection 1, paragraphs G to K to the Medical Care Services Other Special Revenue Funds account, the Other Special Revenue
Funds Mental Health Services - Community Medicaid program, the Medicaid Services - Mental Retardation program and the Office
of Substance Abuse - Medicaid Seed program within the Department of Health and Human Services.
[2005, c. 386, Pt. S, §7 (amd); §9 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
