Maine Revised Statutes > Title 36 > Part 4 – Business Taxes

		Sections
Chapter 357	Insurance Companies	2512 – 2536
Chapter 358	Service Provider Tax	2551 – 2560
Chapter 361	Railroad Companies	2621-A – 2625
Chapter 367	Commercial Forestry Excise Tax	2721 – 2728
Chapter 371	Mining Excise Tax	2851 – 2866
Chapter 373	Health Care Provider Tax	2871 – 2873
Chapter 375	Hospital Tax	2881 – 2883
Chapter 377	Hospital Tax	2891 – 2896

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Terms Used In Maine Revised Statutes > Title 36 > Part 4 - Business Taxes

Adjusted acres: means the total number of acres of commercial forest land owned by a person throughout the State reduced by 500 acres. See Maine Revised Statutes Title 36 Sec. 2724
Adult developmental services facility: means a facility that provides to an adult with an intellectual disability or autism any support or assistance that is provided, licensed or funded in whole or in part by the Department of Health and Human Services pursuant to Title 34?B, chapter 5 or 6. See Maine Revised Statutes Title 36 Sec. 2551
Ancillary service: means a service that is associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance, vertical service and voice mail service. See Maine Revised Statutes Title 36 Sec. 2551
Annual gross patient services revenue: means gross charges, excluding any grants, donations or research funding. See Maine Revised Statutes Title 36 Sec. 2871
Annual net operating revenue: means gross charges less any amounts recorded as bad debts, charity care or payer discounts in accordance with generally accepted accounting principles. See Maine Revised Statutes Title 36 Sec. 2871
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
Audio equipment: means equipment used to play audio media and equipment used for recording sound for subsequent noncommercial playback. See Maine Revised Statutes Title 36 Sec. 2551
Audio media: means prerecorded magnetic tapes used for noncommercial playback of sound on audio equipment. See Maine Revised Statutes Title 36 Sec. 2551
Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
Business: means a commercial activity engaged in as a means of livelihood or profit or an entity that engages in such activities. See Maine Revised Statutes Title 36 Sec. 2551
Cable and satellite television or radio services: means all cable and satellite television or radio services, including the installation or use of associated equipment, for which a charge is made. See Maine Revised Statutes Title 36 Sec. 2551
Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
Commercial forest land: means land that is classified or that is eligible for classification as forest land pursuant to the Maine Tree Growth Tax Law, chapter 105, subchapter 2?A, except that "commercial forest land" does not include land described in section 573, subsection 3, paragraph B or C when all commercial harvesting of forest products is prohibited. See Maine Revised Statutes Title 36 Sec. 2724
Commissioner: means the Commissioner of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801
Commissioner: means the Commissioner of Health and Human Services. See Maine Revised Statutes Title 22 Sec. 1-A
Community support services for persons with intellectual disabilities or autism: includes only those services provided by designated agencies under a contract with the Department of Health and Human Services. See Maine Revised Statutes Title 36 Sec. 2551
Community support services for persons with mental health diagnoses: includes 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. See Maine Revised Statutes Title 36 Sec. 2551
Conference bridging service: means an ancillary service that links 2 or more participants in an audio or video conference call and may include the provision of a telephone number. See Maine Revised Statutes Title 36 Sec. 2551
Customer: means a person who purchases one or more services subject to tax under section 2552, subsection 1. See Maine Revised Statutes Title 36 Sec. 2551
Department: means the Department of Health and Human Services. See Maine Revised Statutes Title 22 Sec. 1-A
Department: means the Department of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801
Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Maine Revised Statutes Title 36 Sec. 2551
Director: means the Director of the Bureau of Parks and Lands. See Maine Revised Statutes Title 12 Sec. 1801
Directory assistance: means an ancillary service of providing telephone number information or address information or both. See Maine Revised Statutes Title 36 Sec. 2551
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. See Maine Revised Statutes Title 36 Sec. 2551
Facility fiscal year: means the fiscal year actually used by a person subject to this chapter in keeping that person's books and records. See Maine Revised Statutes Title 36 Sec. 2871
Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
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. See Maine Revised Statutes Title 36 Sec. 2551
Gross patient services revenue: means gross charges, excluding any grants, donations or research funding. See Maine Revised Statutes Title 36 Sec. 2881
Group residential services for persons with brain injuries: means services provided to adults with acquired brain injuries, including direct assistance with eating, bathing, dressing, personal hygiene and other activities of daily living provided by designated agencies under a contract with the Department of Health and Human Services. See Maine Revised Statutes Title 36 Sec. 2551
Home service provider: means the facilities-based carrier or reseller with which a customer contracts for the provision of mobile telecommunications services. See Maine Revised Statutes Title 36 Sec. 2551
Home support services: means services provided to adults with intellectual disabilities or autism, including direct assistance with eating, bathing, dressing, personal hygiene and other activities of daily living. See Maine Revised Statutes Title 36 Sec. 2551
Hospital: means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board, and an organized medical staff, offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in the "Regulations for Licensure of General and Specialty Hospitals in the State of Maine" as amended; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. See Maine Revised Statutes Title 36 Sec. 2881
Hospital: means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board and an organized medical staff offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in rules of the Department of Health and Human Services relating to licensure of general and specialty hospitals; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. See Maine Revised Statutes Title 36 Sec. 2891
Inpatient hospital services: means services that are furnished in a hospital by or under the direction of a physician or a dentist for the care and treatment of an inpatient. See Maine Revised Statutes Title 36 Sec. 2881
International telecommunications service: means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. See Maine Revised Statutes Title 36 Sec. 2551
Interstate telecommunications service: means a telecommunications service that originates in one state, territory or possession of the United States and terminates in a different state, territory or possession of the United States. See Maine Revised Statutes Title 36 Sec. 2551
Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
Maine capital tax credit: is a credit against the tax imposed by section 2624. See Maine Revised Statutes Title 36 Sec. 2621-A
Mobile telecommunications services: means commercial mobile radio service as defined in 47 C. See Maine Revised Statutes Title 36 Sec. 2551
Multiple use: means :

A. See Maine Revised Statutes Title 12 Sec. 1845

Municipally funded hospital: means Cary Medical Center in Caribou. See Maine Revised Statutes Title 36 Sec. 2891

Net operating revenue: means gross charges of facilities less any deducted amounts for charity care and payer discounts. See Maine Revised Statutes Title 36 Sec. 2891

Net railway operating income: means railway operating revenues, including debits and credits arising from equipment rents and joint facility rents, less railway operating expenses, tax accruals and uncollectible railway revenues. See Maine Revised Statutes Title 36 Sec. 2621-A

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. See Maine Revised Statutes Title 36 Sec. 2551

Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111

Nursing facility services: means nursing care or rehabilitative services provided in a nursing home, by or under the direction of a physician, for the accommodation of convalescents or other persons who are not acutely ill and not in need of inpatient hospital care, but who do require skilled nursing care and related medical services. See Maine Revised Statutes Title 36 Sec. 2871

Nursing home: means a facility providing nursing facility services and licensed under Title 22, chapter 405 to provide nursing facility services. See Maine Revised Statutes Title 36 Sec. 2871

Operating investment: means investment in railway property used in transportation service, less depreciation, plus cash, including temporary cash investments and special deposits, plus material and supplies. See Maine Revised Statutes Title 36 Sec. 2621-A

Outpatient hospital services: means preventive, diagnostic, therapeutic, rehabilitative or palliative services provided in a hospital to an outpatient. See Maine Revised Statutes Title 36 Sec. 2881

Oversight: Committee review of the activities of a Federal agency or program.

Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111

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. See Maine Revised Statutes Title 36 Sec. 2551

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. See Maine Revised Statutes Title 36 Sec. 2551

Private nonmedical institution: means a person licensed by the Department of Health and Human 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 Health and Human Services. See Maine Revised Statutes Title 36 Sec. 2551

Private nonmedical institution services: means services, including food, shelter and treatment, that are provided by a private nonmedical institution. See Maine Revised Statutes Title 36 Sec. 2551

Production: includes film production. See Maine Revised Statutes Title 36 Sec. 2551

Public reserved lands: means :

A. See Maine Revised Statutes Title 12 Sec. 1801

Publicly owned specialty hospital: means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Health and Human Services. See Maine Revised Statutes Title 36 Sec. 2881

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. See Maine Revised Statutes Title 36 Sec. 2551

Residential treatment facility: means an intermediate care facility for persons with intellectual disabilities, or a level I assisted living facility for persons with intellectual disabilities or autism, that falls within the definitions provided by the United States Social Security Act, 42 United States Code § 1396(d) and that provides services to individuals with developmental disabilities. See Maine Revised Statutes Title 36 Sec. 2871

Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111

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. See Maine Revised Statutes Title 36 Sec. 2551

Sale price: includes any consideration for services that are a part of a sale. See Maine Revised Statutes Title 36 Sec. 2551

School: means a public or incorporated nonprofit elementary, 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. See Maine Revised Statutes Title 36 Sec. 2551

Service provider: means a person who sells one or more of the services listed in section 2552. See Maine Revised Statutes Title 36 Sec. 2551

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. See Maine Revised Statutes Title 36 Sec. 2551

state: includes the District of Columbia. See Maine Revised Statutes Title 36 Sec. 2551

State fiscal year: means the uniform fiscal year established pursuant to Title 5, section 1501 for all financing and reporting of state government expenditures. See Maine Revised Statutes Title 36 Sec. 2871

Submerged lands: means :

A. See Maine Revised Statutes Title 12 Sec. 1801

Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111

Tax year: means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal year 1999-00. See Maine Revised Statutes Title 36 Sec. 2881

Taxable revenues: means annual gross patient services revenue in the case of a residential treatment facility and annual net operating revenue in the case of a nursing home. See Maine Revised Statutes Title 36 Sec. 2871

Taxable revenues: means gross patient services revenue. See Maine Revised Statutes Title 36 Sec. 2881

Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111

Telecommunications equipment: includes all transmission media that are used or capable of being used in the provision of 2-way interactive communications, including, without limitation, copper wire, coaxial cable and optical fiber, except those transmission media designed and primarily used to transmit electricity. See Maine Revised Statutes Title 36 Sec. 2551

Telecommunications services: includes transmission, conveyance or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether the service is referred to as "Voice over Internet Protocol" services or is classified by the Federal Communications Commission as enhanced or value added. See Maine Revised Statutes Title 36 Sec. 2551

Tribal land: means land within the Houlton Band Trust Land, the Passamaquoddy Indian territory or the Penobscot Indian territory. See Maine Revised Statutes Title 36 Sec. 111

United States: includes a territory or possession of the United States. See Maine Revised Statutes Title 36 Sec. 2551

Vertical service: includes conference bridging service. See Maine Revised Statutes Title 36 Sec. 2551

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. See Maine Revised Statutes Title 36 Sec. 2551

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. See Maine Revised Statutes Title 36 Sec. 2551

Voice mail service: means an ancillary service that enables the customer to store, send or receive recorded messages. See Maine Revised Statutes Title 36 Sec. 2551