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(4) Telecommunications personal property subject to the | tax imposed by section 457; and |
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| (5) Gambling machines or devices, including any device, | machine, paraphernalia or equipment that is used or | usable in the playing phases of any gambling activity | as that term is defined in Title 8, section 1001, | subsection 15, whether that activity consists of | gambling between persons or gambling by a person | involving the playing of a machine. "Gambling machines | or devices" includes, without limitation: |
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| (a) Associated equipment as defined in Title 8, | section 1001, subsection 2; |
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| (b) Computer equipment used directly and primarily | in the operation of a slot machine as defined in | Title 8, section 1001, subsection 39; |
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| (c) An electronic video machine as defined in | Title 17, section 330, subsection 1-A; |
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| (d) Equipment used in the playing phases of | lottery schemes; and |
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| (e) Repair and replacement parts of a gambling | machine or device. |
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| (6) Property located at a retail sales facility | exceeding 100,000 square feet of interior customer | selling space and used primarily in a retail sales | activity, unless the facility is owned by a business | whose Maine-based operation derives less than 50% of | its total annual revenue on a calendar-year basis from | sales that are subject to Maine sales tax.__For | purposes of this subparagraph, the following terms have | the following meanings: |
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| (a)__"Primarily" means more than 50% of the time; |
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| (b)__"Retail sales activity" means an activity | associated with the selection and purchase of | goods or the rental of tangible personal property; | and |
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| (c)__"Retail sales facility" means a structure used to serve | customers who are physically present at the facility for the | purpose of selecting and purchasing goods at retail or for | renting tangible |
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