18-125-210 Me. Code R. § .01
Current through 2024-51, December 18, 2024
Maine imposes an excise tax on all qualified telecommunications equipment located in the State. The excise tax rate is equal to the mill rate of the municipality where the equipment is located. Maine Revenue Services ("MRS") is responsible for assessing the tax on qualified telecommunications equipment owned or leased by a telecommunications business. Qualified telecommunications equipment owned or leased by a person who is not a telecommunications business must be assessed a tax by the assessor of the municipality in which the equipment is located. Any property subject to the telecommunications excise tax is exempt from municipal property tax.
18-125 C.M.R. ch. 210, § .01