Sec. V-1. 5 MRSA §20005, sub-§6, ¶B, as amended by PL 1995, c. 560, Pt. L, §5 and affected by §16, is further amended to read:
B. Establish operating and treatment standards and inspect and issue certificates of approval for approved treatment facilities, drug abuse treatment facilities or programs, including residential treatment centers, and community-based service providers and facilities that are private nonmedical institutions pursuant to section 20024 and subchapter V 5.
Sec. V-2. 22 MRSA §7853, first ¶, as amended by PL 2003, c. 449, §2, is further amended to read:
The commissioner shall adopt rules for licensed assisted housing programs. Rules adopted pursuant to this section are major substantive rules as defined in Title 5, chapter 375, subchapter 2-A, except that rules to establish categories of licensed assisted housing programs, including private nonmedical institutions, are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.
Sec. V-3. 22 MRSA §8102, sub-§1, as repealed and replaced by PL 1981, c. 260, §4, is amended to read:
1. Rules. The department shall adopt rules for the various levels of children's homes, including, but not limited to, facilities that are private nonmedical institutions, in conformity with the Maine Administrative Procedure Act, Title 5, chapter 375. The rules shall must be designed to protect the health, safety, well-being and development of children and shall must include, but are not be limited to:
A. The number and qualifications of staff;
B. Rights and responsibilities of parents, children and staff;
C. The nature, provision, documentation and management of programs of care or treatment; and
D. The physical environment.
Sec. V-4. 25 MRSA §2927, sub-§1-B, as amended by PL 2003, c. 359, §4, is further amended to read:
1-B. Statewide E-9-1-1 surcharge. The activities authorized under this chapter are funded through a special statewide E-9-1-1 surcharge levied on each residential and business telephone exchange line, including private branch exchange lines and Centrex lines, cellular or wireless telecommunications service subscribers and semipublic coin and public access lines. The statewide E-9-1-1 surcharge may not be imposed on more than 25 lines or numbers per customer billing account. In the case of cellular or wireless telecommunications service subscribers, the place of residence of those subscribers must be determined according to the sourcing rules for mobile telecommunications services as set forth in Title 36, section 1816 2556. The statewide E-9-1-1 surcharge is 50¢ per month per line or number. The statewide E-9-1-1 surcharge must be billed on a monthly basis by each local exchange telephone utility or cellular or wireless telecommunications service provider and be shown separately as a statewide E-9-1-1 surcharge on the customer's bill.
Sec. V-5. 30-A MRSA §5681, sub-§5, as amended by PL 2003, c. 174, §1, is further amended to read:
5. Transfers to funds. On the last day of each month, the Treasurer of State shall transfer to the Local Government Fund a percentage, as provided in this subsection, of the receipts from the taxes imposed under Title 36, Parts 3 and 8, and Title 36, section 2552, subsection 1, paragraphs A to F, and credited to the General Fund without any reduction, except that the postage, state cost allocation program and programming costs of administering state-municipal revenue sharing may be paid by the Local Government Fund. Any amounts transferred to the Local Government Fund in excess of the annual growth ceiling must be transferred to the Disproportionate Tax Burden Fund. The percentage transferred to the Local Government Fund on the last day of each month is:
A. For months beginning before July 1, 2005, 5.1%; and
B. For months beginning on or after July 1, 2005, 5.2%.
Sec. V-6. 34-B MRSA §1203-A, first ¶, as enacted by PL 1989, c. 227, §1, is amended to read:
Licenses to operate, conduct or maintain an agency or facility for the provision of mental health services as defined in section 3601, or for the provision of treatment as defined in chapter 6, subchapter II 2, including facilities that are private nonmedical institutions, are governed as follows.
Sec. V-7. 36 MRSA §1752, sub-§2-B, as enacted by PL 1983, c. 859, Pt. M, §§1 and 13, is repealed.
Sec. V-8. 36 MRSA §1752, sub-§2-C, as repealed and replaced by PL 1987, c. 497, §17, is repealed.
Sec. V-9. 36 MRSA §1752, sub-§3-D, as enacted by PL 1999, c. 516, §1 and affected by §7, is repealed.
Sec. V-10. 36 MRSA §1752, sub-§3-E, as enacted by PL 2001, c. 584, §2 and affected by §10, is repealed.
Sec. V-11. 36 MRSA §1752, sub-§6-B, as enacted by PL 2001, c. 584, §3 and affected by §10, is repealed.
Sec. V-12. 36 MRSA §1752, sub-§7-D, as enacted by PL 1999, c. 488, §2, is repealed.
Sec. V-13. 36 MRSA §1752, sub-§7-E, as enacted by PL 2001, c. 584, §4 and affected by §10, is repealed.
Sec. V-14. 36 MRSA §1752, sub-§8-B, as amended by PL 2001, c. 584, §5 and affected by §10, is further amended to read:
8-B. Prepaid calling service. "Prepaid calling arrangement service" means the right to purchase access exclusively telecommunications services that must be paid for in advance that enables the origination of calls using an access number or authorization code or both, whether manually or electronically dialed, if the remaining amount of units of service that have been prepaid is known by the provider of the prepaid service on a continuous basis and that is sold in predetermined units or dollars, the number of which declines with use in a known amount. The sale or recharge of the service is considered a sale within the State if the transfer for consideration takes place at the vendor's place of business in the State. If the sale or recharge of a prepaid calling arrangement service does not take place at the vendor's place of business, the sale or recharge is deemed to take place at the customer's shipping address, or if there is no item shipped, at the customer's billing address or the location associated with the customer's mobile telephone number. The sale of the service is deemed to occur on the date of the transfer for consideration of the service.
Sec. V-15. 36 MRSA §1752, sub-§9-D, as enacted by PL 2001, c. 584, §6 and affected by §10, is repealed.
Sec. V-16. 36 MRSA §1752, sub-§14, ¶B, as amended by PL 1989, c. 871, §6, is further amended to read:
B. "Sale price" does not include:
(1) Discounts allowed and taken on sales;
(2) Allowances in cash or by credit made upon the return of merchandise or with respect to fabrication services pursuant to warranty;
(3) The price of property returned or fabrication services rejected by customers, when the full price is refunded either in cash or by credit;
(4) The price received for labor or services used in installing or applying or repairing the property sold or fabricated, if separately charged or stated;
(5) Any amount charged or collected, in lieu of a gratuity or tip, as a specifically stated service charge, when that amount is to be disbursed by a hotel, motel, restaurant or other eating establishment to its employees as wages;
(6) The amount of any tax imposed by the United States on or with respect to retail sales, whether imposed upon the retailer or the consumer, except any manufacturers', importers', alcohol or tobacco excise tax;
(7) The cost of transportation from the retailer's place of business or other point from which shipment is made directly to the purchaser, provided that those charges are separately stated and the transportation occurs by means of common carrier, contract carrier or the United States mail;
(8) The fee imposed by Title 10, section 1169, subsection 11;
(9) The fee imposed by section 4832, subsection 1; or
(10) The lead-acid battery deposit imposed by Title 38, section 1604, subsection 2-B.
Sec. V-17. 36 MRSA §1752, sub-§14-D, as enacted by PL 2001, c. 584, §7 and affected by §10, is repealed.
Sec. V-18. 36 MRSA §1752, sub-§17-A, as amended by PL 2003, c. 390, §8, is repealed.
Sec. V-19. 36 MRSA §1752, sub-§17-B is enacted to read:
17-B. Taxable service. "Taxable service" means the rental of living quarters in a hotel, rooming house, tourist or trailer camp; the transmission and distribution of electricity; the rental or lease of an automobile; and the sale of prepaid calling service.
Sec. V-20. 36 MRSA §1752, sub-§18-C, as enacted by PL 1999, c. 488, §10, is repealed.
Sec. V-21. 36 MRSA §1752, sub-§18-D, as amended by PL 2001, c. 584, §8 and affected by §10, is repealed.
Sec. V-22. 36 MRSA §1752, sub-§23, as amended by PL 2001, c. 526, §2, is repealed.
Sec. V-23. 36 MRSA §1811, 2nd ¶, as amended by PL 1999, c. 488, §11, is further amended to read:
The tax imposed upon the sale and distribution of gas, water or electricity, or telecommunications services, by any public utility, the rates for which sale and distribution are established by the Public Utilities Commission, must be added to the rates so established. No tax may be imposed upon the sale or use of electrical energy, or water stored for the purpose of generating electricity, when the sale is to or by a wholly owned subsidiary by or to its parent corporation, except for electrical energy or water purchased for resale to or by such wholly owned subsidiary.
Sec. V-24. 36 MRSA §1816, as enacted by PL 2001, c. 584, §9 and affected by §10, is repealed.
Sec. V-25. 36 MRSA c. 358 is enacted to read:
CHAPTER 358
SERVICE PROVIDER TAX
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1. Audio media; audio equipment. "Audio media" means prerecorded magnetic tapes used for noncommercial playback of sound on audio equipment. "Audio equipment" means equipment used to play audio media and equipment used for recording sound for subsequent noncommercial playback.
2. Extended cable television services. "Extended cable television services" means all cable television service that is in addition to the minimum service that can be purchased from a cable television supplier, including the use of associated equipment for which a charge is made. It does not include installation of the associated equipment for which a separate charge is levied.
3. Fabrication services. "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. "Fabrication services" does not include the production of tangible personal property if a sale to the consumer of the tangible personal property so produced would be exempt or otherwise not subject to tax under Part 3.
4. Furniture. "Furniture" means movable items that are intended to make a room or establishment useful for human habitation.
A. "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.
B. "Furniture" does not include:
(1) Items that are affixed to real property such as sinks, toilets, built-in cabinets or light fixtures; or
(2) Furnishings such as carpeting, artwork, draperies or blinds.
5. Home service provider. "Home service provider" means the facilities-based carrier or reseller with which a customer contracts for the provision of mobile telecommunications services.
6. Mobile telecommunications services. "Mobile telecommunications services" means commercial mobile radio service as defined in 47 Code of Federal Regulations, Section 20.3 as in effect on July 1, 1999. For purposes of sourcing, "mobile telecommunications services" does not include air-ground radiotelephone service as defined in 47 Code of Federal Regulations, Section 22.99 as in effect on June 1, 1999.
7. Network elements. "Network elements" means features, functions and capabilities that are provided by a telecommunications carrier to another telecommunications carrier including subscriber numbers, databases, signaling systems and information sufficient for billing and collection or used in the transmission, routing or other provisions of a telecommunications service.
8. Place of primary use. "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. For purposes of determining the place of primary use, "customer" means the person or entity that contracts with the home service provider for mobile telecommunications services or, if the end user of such services is not the contracting party, the person that is the end user of such services. The term "customer" does not include a reseller of mobile telecommunications services or a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area.
9. Prepaid calling service. "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.
10. Private nonmedical institution. "Private nonmedical institution" means a person licensed by the Department of Human Services or the Department of Behavioral and Developmental 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 Human Services or the Department of Behavioral and Developmental Services. "Private nonmedical institution" does not include a health insurance organization, hospital, nursing home or community health care center.
11. Private nonmedical institution services. "Private nonmedical institution services" means services, including food, shelter and treatment, that are provided by a private nonmedical institution.
12. Production. "Production" means an operation or integrated series of operations engaged in as a business or segment of a business that transforms or converts personal property by physical, chemical or other means into a form, composition or character different from that in which it originally existed. "Production" includes manufacturing, processing, assembling and fabricating operations that meet the definitional requisites, including biological processes that are part of an integrated process of manufacturing organisms or microorganic materials through the application of biotechnology. "Production" does not include biological processes except as otherwise provided by this subsection, wood harvesting operations, the severance of sand, gravel, oil, gas or other natural resources produced or severed from the soil or water, or activities such as cooking or preparing drinks, meals, food or food products by a retailer for retail sale.
13. Reseller. "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. "Reseller" does not include a serving carrier with which a home service provider arranges for services to its customers outside the home service provider's licensed service area.
14. Rural community health center. "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.
15. Sale price. "Sale price" means the total amount of consideration, including cash, credit, property and services, for which personal property or services are sold, leased or rented, valued in money, whether received in money or otherwise, without any deduction for the cost of materials used, labor or service cost, interest, losses and any other expense of the seller. "Sale price" does not include:
A. Discounts allowed and taken on sales;
B. Allowances in cash or by credit made upon the return of services pursuant to warranty;
C. The price of services rejected by customers when the full sale price is refunded either in cash or by credit; or
D. The amount of any tax imposed by the United States or the State on or with respect to the sale of a service, whether imposed upon the seller or the consumer.
16. School. "School" means a public or incorporated nonprofit primary, 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.
17. Service provider. "Service provider" means a person who sells one or more of the services listed in section 2552.
18. Serving carrier. "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.
19. Telecommunications equipment. "Telecommunications equipment" means any 2-way interactive communications device, system or process for transmitting or receiving signals and capable of exchanging audio, video, data or textual information. "Telecommunications equipment" does not include computers, except those components of a computer used primarily and directly as a 2-way interactive communications device capable of exchanging audio, video, data or textual information.
20. Telecommunications services. "Telecommunications services" means all telecommunications services as described in this subsection.
A. "Telecommunications services" includes:
(1) The provision of 2-way interactive communications through the use of telecommunications equipment, exclusive of mobile telecommunications services; and
(2) Two-way interactive mobile telecommunications services provided by a home service provider to a customer whose place of primary use is within this State, to the extent those services are associated with transmissions that originate and terminate within this State or within any other state. For purposes of this paragraph, the term "state" includes the District of Columbia and any territory or possession of the United States.
B. "Telecommunications services" does not include:
(1) Except as otherwise provided by this subsection, service originating or terminating outside this State;
(2) Access services;
(3) Directory advertising services;
(4) The sale of unbundled network elements for use in the provision of telecommunications services;
(5) The lease of telecommunications equipment;
(6) Prepaid calling service; or
(7) Mobile telecommunications services provided by a home service provider to a customer whose place of primary use is not within this State.
21. Video media; video equipment. "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. "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.
1. Rate. A tax at the rate of 5% is imposed on the value of the following services sold in this State:
A. Extended cable television services;
B. Fabrication services;
C. Rental of video media and video equipment;
D. Rental of furniture, audio media and audio equipment pursuant to a rental-purchase agreement as defined in Title 9-A, section 11-105;
E. Telecommunications services;
F. The installation, maintenance or repair of telecommunications equipment; and
G. Private nonmedical institution services.
2. Determination of value; liability; statement. Value is measured by the sale price. The liability for, or the incidence of, the tax imposed by this section is declared to be a levy on the seller. If a seller includes this tax on a customer's bill, it must be shown as a separate line item and identified as a service provider tax.
§2553. Registration of service providers
1. Persons required to register; certificates; display. Every person subject to the tax imposed by this chapter shall register as a service provider with the assessor by submitting an application on a form prescribed and furnished by the assessor. The assessor shall issue a service provider tax registration certificate to each applicant that properly completes and submits an application form. A separate application must be completed and a separate registration certificate issued for each place of business, and the registration certificate must be conspicuously displayed at that place of business. A registration certificate issued pursuant to this section is nontransferable and is not a license within the meaning of that term in the Maine Administrative Procedure Act.
2. Revocation of registration. The assessor may revoke for cause a registration certificate issued under this section. The assessor may revoke the registration certificate of a registrant who fails to file a return with the assessor within 15 days after the due date as required by section 2554. A revocation is reviewable in accordance with section 151. In any case where a registrant has failed to pay any tax imposed by this chapter when the tax is shown to be due on a report filed by the registrant or admitted to be due by the registrant or has been determined to be due and that determination has become final, notification of the registrant by the assessor as provided in this section operates to suspend the registration certificate from the date of the notice of suspension until such time as the delinquent tax is paid or it is determined by an appropriate court that revocation is not warranted.
3. Making sales after revocation. A person whose service provider tax registration certificate has been revoked by the assessor pursuant to this section and who continues to make retail sales in this State commits a Class D crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
4. Failure to register. A person who is required by this section to register as a service provider with the assessor and who makes retail sales in this State without being so registered commits a Class E crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
§2554. Return and payment of tax
1. Monthly report required. Every person subject to the tax imposed by this chapter shall file with the assessor, on or before the 15th day of each month, a report made under the pains and penalties of perjury on such form as the assessor may prescribe that discloses the total sale price of all sales made during the preceding calendar month and such other information as the assessor requires. The assessor may permit the filing of returns other than monthly. The assessor may by rule waive the reporting of nontaxable sales. The assessor may for good cause extend for not more than 30 days the time for making returns required under this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.
2. Payment of tax. The tax imposed by this chapter is due and payable on the date on which the person subject to the tax is paid for the service rendered, or the billing date, whichever comes first. Upon such terms and conditions as the assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.
3. Credit for uncollectible accounts. The tax paid on sales for which all or a portion of the sale price is charged off by the service provider as uncollectible may be credited against the tax due on a subsequent report filed by the service provider within 3 years of the charge-off but, if any such accounts are thereafter collected by the service provider, a tax must be paid upon the amount so collected.
If the assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax has been paid more than once or has been erroneously or illegally computed, the assessor shall certify to the State Controller the amount paid in excess of that legally due and that amount must be credited by the assessor on any taxes then due from the taxpayer and the balance refunded to the taxpayer or its successor in interest, but no such credit or refund may be allowed unless within 3 years of the date of overpayment either a written petition stating the grounds upon which the refund or credit is claimed is filed with the assessor or the overpayment is discovered on audit. Interest at the rate determined pursuant to section 186 must be paid on any balance refunded pursuant to this chapter from the date the return listing the overpayment was filed or the payment was made, whichever is later. At the election of the assessor, unless the taxpayer specifically requests a cash refund, the refund may be credited to the taxpayer's service provider tax account, but in the case of a credit no further interest may accrue from the date of that election. The taxpayer may not apply for a refund of any amount assessed when administrative and judicial review under section 151 has been completed.
A taxpayer dissatisfied with the decision of the assessor, upon a written request for refund filed under this section, may request reconsideration and appeal from the reconsideration to the Superior Court in the same manner and under the same conditions as in the case of assessments made under chapter 7. The decision of the assessor upon such written request for refund becomes final as to law and fact in the same manner and under the same conditions as in the case of assessments made under chapter 7.
§2556. Sourcing rules for mobile telecommunications services
1. Sourcing rule; identifying place of primary use. Mobile telecommunications services provided to a customer whose place of primary use is located in this State, the charges for which are billed by or for the customer's home service provider, are deemed to be provided at the customer's place of primary use. A home service provider is responsible for obtaining and maintaining a record of a customer's place of primary use. Subject to subsection 2 and if the home service provider's reliance on the information provided by its customer is in good faith, the home service provider:
A. May rely on the applicable residential or business street address supplied by the home service provider's customer; and
B. May not be held liable for any additional taxes under this chapter based on a different determination of the place of primary use.
2. Correction of place of primary use; determination by assessor. If the assessor determines that the address used by a home service provider as a customer's place of primary use does not meet the definition provided by section 2551, subsection 8, the assessor shall notify the customer in writing of that determination and provide the customer an opportunity to demonstrate that that address is the customer's place of primary use. If the customer fails to demonstrate to the assessor's satisfaction within 30 days from the time it receives notice from the assessor, or within another time period as the assessor may allow, that the address in question is the customer's place of primary use, the assessor shall provide the home service provider with the proper address to be used as the customer's place of primary use. The home service provider shall begin using the address provided by the assessor as the customer's place of primary use within 30 days from the date it receives notice of the assessor's determination.
3. Hold harmless provision; use of electronic database or enhanced zip code. A home service provider is entitled to the hold harmless protections provided by the federal Mobile Telecommunications Sourcing Act, Public Law 106-252, Section 1, 114 Stat. 2, (2000)
4. Bundled services. Notwithstanding any other provision of this Part, otherwise nontaxable charges that are aggregated with and not separately stated from taxable mobile telecommunications charges are subject to taxation unless the home service provider can, to the satisfaction of the assessor, reasonably identify such charges from books and records kept in the regular course of its business. A customer may not rely upon the nontaxability of bundled services unless the customer's home service provider separately states the otherwise nontaxable services or the home service provider elects, after receiving written notice from the customer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of business and that reasonably identify the nontaxable charges.
5. Certain preexisting contracts. Subject to subsection 2, a home service provider may treat the address used by it for purposes of the tax imposed by this chapter for any customer under a service contract or agreement in effect on July 28, 2002 as that customer's place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal period.
The tax imposed by this chapter does not apply in connection with:
1. Exemptions by constitutional provisions. Sales that this State is prohibited from taxing under the constitution or laws of the United States or under the constitution of this State;
2. Certain governmental entities. Sales to the State or any political subdivision, or to the Federal Government, or to any unincorporated agency or instrumentality of either of them or to any incorporated agency or instrumentality of them wholly owned by them. This exemption does not apply to corporations organized under Title IV, Part E of the federal Farm Credit Act of 1971, 12 United States Code, Sections 2211 to 2214;
3. Hospitals, research centers, churches and schools. Sales to incorporated hospitals, incorporated nonprofit nursing homes licensed by the Department of Human Services, incorporated nonprofit residential care facilities licensed by the Department of Human Services, incorporated nonprofit home health agencies certified under the United States Social Security Act of 1965, Title XVIII, as amended, incorporated nonprofit rural community health centers, incorporated nonprofit dental health centers, institutions incorporated as nonprofit corporations for the sole purpose of conducting medical research or for the purpose of establishing and maintaining laboratories for scientific study and investigation in the field of biology or ecology or for operating educational television or radio stations, schools, incorporated nonprofit organizations or their affiliates whose purpose is to provide literacy assistance or free clinical assistance to children with dyslexia and regularly organized churches or houses of religious worship, excepting sales, storage or use in activities that are mainly commercial enterprises;
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;
5. Nonprofit fire departments and nonprofit ambulance services. Sales to incorporated nonprofit fire departments and to incorporated nonprofit ambulance services;
6. Community mental health facilities, community mental retardation facilities and community substance abuse facilities. Sales to mental health facilities, mental retardation facilities or substance abuse facilities that are:
A. Contractors under or receiving support under the federal Community Mental Health Centers Act, or its successors; or
B. Receiving support from the Department of Behavioral and Developmental Services pursuant to Title 5, section 20005 or Title 34-B, section 3604, 5433 or 6204;
7. Regional planning commissions and councils of government. Sales to regional planning commissions and councils of government that are established in accordance with Title 30-A;
8. Historical societies, museums and certain memorial foundations. Sales to incorporated nonprofit memorial foundations that primarily provide cultural programs free to the public, historical societies and museums;
9. Nursery schools and day-care centers. Sales to licensed, incorporated nonprofit nursery schools and day-care centers;
10. Certain church-affiliated residential homes. Sales to any church-affiliated nonprofit organization that operates, under a charter granted by the Legislature, a residential home for adults;
11. Medical patients and their families. Sales to incorporated nonprofit organizations providing:
A. Temporary residential accommodations to pediatric patients suffering from critical illness or disease such as cancer or who are accident victims, to adult patients with cancer or to the families of the patients; or
B. Temporary residential accommodations, or food, or both, to hospital patients or to the families of hospital patients;
12. Emergency shelter and feeding organizations. Sales to incorporated nonprofit organizations that provide free temporary emergency shelter or food for underprivileged individuals in this State;
13. Child abuse and neglect councils; child advocacy organizations; community action agencies. Except for the sale, storage or use for activities that are mainly commercial enterprises, sales to:
A. Incorporated, nonprofit child abuse and neglect councils as defined in Title 22, section 3872, subsection 1-A;
B. Statewide organizations that advocate for children and that are members of the Medicaid Advisory Committee; and
C. Community action agencies designated in accordance with Title 22, section 5324;
14. Certain libraries. Sales to any nonprofit free public lending library that is funded in part or wholly by the State or any political subdivision or the Federal Government;
15. Veterans' memorial cemetery associations. Sales to incorporated nonprofit veterans' memorial cemetery associations;
16. Nonprofit volunteer search and rescue organizations. Sales to incorporated, nonprofit volunteer search and rescue organizations;
17. Incorporated nonprofit hospice organizations. Sales to incorporated nonprofit hospice organizations that provide a program or care for the physical and emotional needs of terminally ill patients;
18. Nonprofit youth organizations. Sales to nonprofit youth organizations whose primary purpose is to provide athletic instruction in a nonresidential setting or sales to councils and local units of incorporated nonprofit national scouting organizations;
19. Certain incorporated nonprofit educational organizations. Sales to incorporated nonprofit educational organizations that are receiving, or have received, funding from the Department of Education and that provide educational programs specifically designed for teaching young people how to make decisions about drugs, alcohol and interpersonal relationships at a residential camp setting;
20. Charitable suppliers of medical equipment. Sales to local branches of incorporated international nonprofit charitable organizations that provide, on a loan basis and free of charge, medical supplies and equipment to persons;
21. Organizations fulfilling wishes of children with life-threatening diseases. Sales to incorporated nonprofit organizations whose sole purpose is to fulfill the wishes of children with life-threatening diseases when their families or guardians are unable otherwise to financially fulfill those wishes;
22. Incorporated nonprofit providers of certain support systems for single-parent families. Sales to incorporated nonprofit organizations engaged primarily in providing support systems for single-parent families for the development of psychological and economic self-sufficiency;
23. Nonprofit home construction organizations. Sales to local branches of incorporated nonprofit organizations whose purpose is to construct low-cost housing for low-income people;
24. Vietnam veteran registries. Sales to incorporated, nonprofit organizations whose sole purpose is to create, maintain and update a registry of Vietnam veterans;
25. Organizations providing certain services for hearing-impaired persons. Sales to incorporated nonprofit organizations whose primary purposes are to promote public understanding of hearing impairment and to assist hearing-impaired persons through the dissemination of information about hearing impairment to the general public and referral to and coordination of community resources available to hearing-impaired persons;
26. State-chartered credit unions. Sales to credit unions that are organized under the laws of this State. This subsection remains in effect only for the time that federally chartered credit unions are, by reason of federal law, exempt from payment of the tax imposed by this chapter;
27. Nonprofit housing development organizations. Sales to nonprofit organizations whose primary purpose is to develop housing for low-income people;
28. Eye banks. Sales to nonprofit organizations whose primary purpose is to obtain, medically evaluate and distribute eyes for use in corneal transplantation, research and education;
29. Centers for innovation. Sales to centers for innovation as described in Title 5, section 13141; and
30. Sales for resale. Sales of services to another service provider for resale.
The exemptions provided in this section apply only when an exempt entity purchases a service for its own use or on its own behalf and do not apply when an exempt entity pays for the service for the use of or on behalf of another person.
§2558. Requirement to file amended return
1. Amended return required. A person subject to the tax imposed by this chapter must file an amended return whenever an agency of the State, other than the Bureau of Revenue Services, or of the United States makes an audit finding that changes or corrects any item affecting the person's liability under this chapter or whenever for any reason there is a change or correction affecting the person's liability under this chapter.
2. Amended return filed. The amended return must be filed within 90 days of an audit finding affecting a person's liability under this chapter or within 90 days of the time that a person learns of any other change or correction affecting its liability under this chapter.
3. Contents of amended return. The amended return required by this section must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous.
4. Additional requirements. The assessor may require additional information to be filed with the amended return. The assessor may prescribe exceptions to the requirements of this section.
§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 2552, subsection 1, paragraphs A to F to the Local Government Fund as provided by Title 30-A, section 5681, subsection 5. The balance remaining in the General Fund suspense account must be transferred to service provider tax General Fund revenue. On or before the 15th day of each month, the State Controller shall transfer all revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraph G to the Medical Care Services Other Special Revenue Funds account in the Department of Human Services or the Other Special Revenue funds Mental Health Services - Community Medicaid program, the Medicaid Services - Mental Retardation program and the Office of Substance Abuse - Medicaid Seed program within the Department of Behavioral and Developmental Services.
Sec. V-26. Implementation costs. Notwithstanding any other provision of law, $105,000 in the Medical Care Services, Other Special Revenue Funds account in the Department of Human Services must be deposited in General Fund undedicated revenue in fiscal year 2004-05 to offset implementation costs associated with this Part.
Sec. V-27. Rule implementation. The Department of Human Services may implement retroactively to July 1, 2003 a routine technical rule, "Chapter 115, Principles of Reimbursement for Residential Care Facilities - Room and Board Costs," which addresses the recovery of return on equity from private nonmedical institutions.
Sec. V-28. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES,
DEPARTMENT OF
Revenue Services - Bureau of 0002
Initiative: Appropriates funds in the All Other line category to cover the additional costs for the printing and mailing of notices and for computer programming associated with the implementation of the private nonmedical institution, PNMI, tax initiative. A transfer of $105,000 will be made from the PNMI Tax Dedicated Revenue account in the Department of Human Services to the General Fund as undedicated revenue in fiscal year 2004-05 as an offset to this appropriation request.
General Fund 2003-04 2004-05
All Other $0 $105,000
__________ __________
General Fund Total $0 $105,000
ADMINISTRATIVE AND FINANCIAL
SERVICES, DEPARTMENT OF
DEPARTMENT TOTALS 2003-04 2004-05
GENERAL FUND $0 $105,000
__________ __________
DEPARTMENT TOTAL -
ALL FUNDS $0 $105,000
BEHAVIORAL AND DEVELOPMENTAL SERVICES,
DEPARTMENT OF
Medicaid Services - Mental Retardation 0705
Initiative: Allocates funds for increased Medicaid payments to private nonmedical institutions (PNMI's).
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $173,827
__________ __________
Other Special Revenue
Funds Total $0 $173,827
Medicaid Services - Mental Retardation 0705
Initiative: Allocates funds for other payments to private nonmedical institutions (PNMI's).
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $35,070
__________ __________
Other Special Revenue
Funds Total $0 $35,070
Medicaid Services - Mental Retardation 0705
Initiative: Deappropriates and allocates funds to correctly distribute the impact of the service provider tax originally assumed in Public Law 2003, chapter 20, Part ZZ among affected programs.
General Fund 2003-04 2004-05
All Other $0 ($325,245)
__________ __________
General Fund Total $0 ($325,245)
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $325,245
__________ __________
Other Special Revenue
Funds Total $0 $325,245
Mental Health Services - Community Medicaid 0732
Initiative: Allocates funds for increased Medicaid payments to private nonmedical institutions (PNMI's).
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $599,817
__________ __________
Other Special Revenue
Funds Total $0 $599,817
Mental Health Services - Community Medicaid 0732
Initiative: Allocates funds for other payments to private nonmedical institutions (PNMI's).
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $361,976
__________ __________
Other Special Revenue
Funds Total $0 $361,976
Mental Health Services - Community Medicaid 0732
Initiative: Deappropriates and allocates funds to correctly distribute the impact of the service provider tax originally assumed in Public Law 2003, chapter 20, Part ZZ among affected programs.
General Fund 2003-04 2004-05
All Other $0 ($522,310)
__________ __________
General Fund Total $0 ($522,310)
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $522,310
__________ __________
Other Special Revenue
Funds Total $0 $522,310
Office of Substance Abuse - Medicaid Seed 0844
Initiative: Allocates funds for increased Medicaid payments to private nonmedical institutions (PNMI's).
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $96,300
__________ __________
Other Special Revenue
Funds Total $0 $96,300
Office of Substance Abuse - Medicaid Seed 0844
Initiative: Allocates funds for other payments to private nonmedical institutions (PNMI's).
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $314,885
__________ __________
Other Special Revenue
Funds Total $0 $314,885
Office of Substance Abuse - Medicaid Seed 0844
Initiative: Deappropriates and allocates funds to correctly distribute the impact of the service provider tax originally assumed in Public Law 2003, chapter 20, Part ZZ among affected programs.
General Fund 2003-04 2004-05
All Other $0 ($180,185)
__________ __________
General Fund Total $0 ($180,185)
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $180,185
__________ __________
Other Special Revenue
Funds Total $0 $180,185
BEHAVIORAL AND DEVELOPMENTAL SERVICES,
DEPARTMENT OF
DEPARTMENT TOTALS 2003-04 2004-05
GENERAL FUND $0 ($1,027,740)
OTHER SPECIAL REVENUE
FUNDS 0 2,609,615
__________ __________
DEPARTMENT TOTAL -
ALL FUNDS $0 $1,581,875
HUMAN SERVICES, DEPARTMENT OF
Medical Care - Payments to Providers 0147
Initiative: Allocates funds for increased Medicaid payments to private nonmedical institutions (PNMI's).
Federal Expenditures Fund 2003-04 2004-05
All Other $0 $8,709,228
__________ __________
Federal Expenditures Fund Total $0 $8,709,228
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $3,784,690
__________ __________
Other Special Revenue
Funds Total $0 $3,784,690
Medical Care - Payments to Providers 0147
Initiative: Allocates funds for other payments to private nonmedical institutions (PNMI's).
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $3,995,121
__________ __________
Other Special Revenue
Funds Total $0 $3,995,121
Medical Care - Payments to Providers 0147
Initiative: Appropriates and deallocates funds to correctly distribute the impact of the service provider tax originally assumed in Public Law 2003, chapter 20, Part ZZ among affected programs.
General Fund 2003-04 2004-05
All Other $0 $1,027,740
__________ __________
General Fund Total $0 $1,027,740
Other Special Revenue Funds 2003-04 2004-05
All Other $0 ($1,027,740)
__________ __________
Other Special Revenue
Funds Total $0 ($1,027,740)
HUMAN SERVICES, DEPARTMENT OF
DEPARTMENT TOTALS 2003-04 2004-05
GENERAL FUND $0 $1,027,740
FEDERAL EXPENDITURES FUND 0 8,709,228
OTHER SPECIAL REVENUE
FUNDS 0 6,752,071
__________ __________
DEPARTMENT TOTAL -
ALL FUNDS $0 $16,489,039
SECTION TOTALS 2003-04 2004-05
GENERAL FUND $0 $105,000
FEDERAL EXPENDITURES FUND 0 8,709,228
OTHER SPECIAL REVENUE
FUNDS 0 9,361,686
__________ __________
SECTION TOTAL -
ALL FUNDS $0 $18,175,914
Sec. V-29. Effective date; tax returns and payments. This Part takes effect July 1, 2004, except those sections that amend the Maine Revised Statutes, Title 5, section 20005, subsection 6, paragraph B; Title 22, section 7853, first paragraph and section 8102, subsection 1; and Title 34-B, section 1203-A, first paragraph, which take effect when approved. Tax returns and payments required by Title 36, chapter 358 are first due on August 15, 2004. The first payment to private nonmedical institutions authorized under section 28 of this Part is first due on August 1, 2004. The credit allowed by Title 36, section 2554, subsection 3 for uncollectible accounts applies to taxes required to be remitted by a service provider pursuant to Title 36, Part 3 in a return due on or before July 15, 2004, as well as to taxes remitted by the service provider pursuant to Title 36, chapter 358.
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