allocations

G. A person that provides telecommunication services as defined in chapter 105.
This subsection, exclusive of paragraph G, applies retroactively to property tax years beginning after
April 1, 1995.
Sec. H-7. 36 MRSA §6652, sub-§1-B, D, as enacted by PL 2009, c. 571, Pt. II, §4, is amended to
read:
D. Personal property that would otherwise be entitled to reimbursement under this chapter used
primarily to support a telecommunications antenna used by a telecommunications business providing
telecommunications services subject to the tax imposed by section 457.
Sec. H-8. Application. This Part applies beginning on or after October 1, 2017.
PART H
SUMMARY
This Part repeals the excise tax on telecommunications equipment and repeals the
telecommunications equipment exemption from local property taxation.
PART I
Sec. I-1. 36 MRSA §691, sub-§1, A, sub-1 is further amended to read:
(1) Office furniture including, without limitation, tables, chairs, desks, bookcases, filing
cabinets, and modular office partitions, photocopiers and mail machines;
Sec. I-2. 36 MRSA §691, sub-§ 1, A-1 is enacted to read:
A-1. “Eligible business equipment” also means beginning April 1, 2018 all eligible property
under Chapter 915 which was placed in service after April 1, 1995 and on or before April 1,
2017.
Sec. I-3. 36 MRSA §700-C is enacted to read:
§700-C. Conversion of chapter 915 eligible property to subchapter 4-C exemption.
1. Limitations. Notwithstanding other provisions of this subchapter.
A. All property considered eligible business property under this subchapter pursuant to
§691 sub-§1 A-1 is entitled to exemption as follows:
(1) 25% of its assessed value as of April 1, 2018
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