LD 146
pg. 1
LD 146 Title Page An Act To Repeal the Tax on Private Nonmedical Institutions Page 2 of 2
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LR 187
Item 1

 
Emergency preamble. Whereas, acts of the Legislature do not become
effective until 90 days after adjournment unless enacted as
emergencies; and

 
Whereas, Public Law 2003, chapter 673 imposed a 5% tax on
services rendered by private nonmedical institutions that provide
services to 4 or more MaineCare-eligible residents and other
residents in a facility licensed by the Department of Health and
Human Services; and

 
Whereas, the imposition of this tax is harmful to such
institutions and the patients of those institutions; and

 
Whereas, in the judgment of the Legislature, these facts create
an emergency within the meaning of the Constitution of Maine and
require the following legislation as immediately necessary for
the preservation of the public peace, health and safety; now,
therefore,

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §2552, sub-§1, ¶¶E and F, as enacted by PL 2003, c. 673,
Pt. V, §25 and affected by §29, are amended to read:

 
E. Telecommunications services; and

 
F. The installation, maintenance or repair of
telecommunications equipment; and.

 
Sec. 2. 36 MRSA §2552, sub-§1, ¶G, as enacted by PL 2003, c. 673, Pt.
V, §25 and affected by §29, is repealed.

 
Sec. 3. 36 MRSA §2557, sub-§4, as enacted by PL 2003, c. 673, Pt. V,
§25 and affected by §29, is amended to read:

 
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
and sales to private nonmedical institutions;

 
Sec. 4. 36 MRSA §2559, as enacted by PL 2003, c. 673, Pt. V, §25
and affected by §29, is amended to read:

 
§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


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