Terms Used In Maine Revised Statutes > Title 36 > Part 4 > Chapter 358 - Service Provider Tax

• Adult: means a person who has attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
• 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
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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
• 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
• 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
• 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
• Contract: A legal written agreement that becomes binding when signed.
• 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
• 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
• Directory assistance: means an ancillary service of providing telephone number information or address information or both. See Maine Revised Statutes Title 36 Sec. 2551
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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
• 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
• 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
• in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
• 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
• Mobile telecommunications services: means commercial mobile radio service as defined in 47 C. See Maine Revised Statutes Title 36 Sec. 2551
• Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
• 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
• 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
• Personal property: All property that is not real property.
• 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 law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• 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
• 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
• 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
• 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
• 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
• Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72