|
|
|
|
|
General Fund Sales and Use Tax Expenditures
|
36 MRSA
|
FY'06
|
FY'07
|
Casual Sales
|
1752 sub§11
|
D
|
D
|
Sales by Executors
|
1752 sub§11
|
A
|
A
|
Separately Charged Labor Service Fees
|
1752 sub§14
|
$23,397,465
|
$24,450,351
|
Tips Given Directly to Employees
|
1752 sub§14
|
$690,409
|
$711,121
|
Sales Tax Prohibited by the Federal and State Constitutions
|
1760 sub§1
|
D
|
D
|
Sales to the State and Political Subdivisions
|
1760 sub§2
|
$113,368,153
|
$115,635,517
|
Grocery Staples
|
1760 sub§3
|
$54,064,440
|
$55,704,480
|
Ships Stores
|
1760 sub§4
|
C
|
C
|
Prescription Drugs
|
1760 sub§5
|
$15,708,360
|
$16,286,640
|
Prosthetic Devices
|
1760 sub§5A
|
$1,409,866
|
$1,466,260
|
Meals Served by Public or Private Schools
|
1760 sub§6 ¶A
|
$9,037,403
|
$9,308,524
|
Meals Served to Patients in Hospitals and Nursing Homes
|
1760 sub§6 ¶B
|
E
|
E
|
Providing Meals for the Elderly
|
1760 sub§6 ¶C
|
$370,448
|
$372,300
|
Providing Meals to Residents of Certain Nonprofit Congregate Housing Facilities
|
1760 sub§6 ¶D
|
A
|
A
|
Certain Meals Served by Colleges to Employees of the College
|
1760 sub§6 ¶E
|
A
|
A
|
Products Used in Agricultural and Aquacultural Production and Bait
|
1760 sub§7
|
$5,403,600
|
$5,403,600
|
Certain Jet Fuel
|
1760 sub§8 ¶B
|
$2,029,118
|
$2,089,992
|
Coal, Oil and Wood for Cooking and Heating Homes
|
1760 sub§9
|
$23,880,120
|
$24,448,920
|
Fuel Oil for Burning Blueberry Land
|
1760 sub§9A
|
A
|
A
|
First 750 KW Hours of Residential Electricity Per Month
|
1760 sub§9B
|
$19,130,640
|
$19,595,160
|
Gas When Used for Cooking and Heating in Residences
|
1760 sub§9C
|
$3,573,960
|
$3,649,800
|
Fuel and Electricity Used in Manufacturing
|
1760 sub§9D
|
$36,720,469
|
$37,454,879
|
Fuel Oil or Coal that becomes an Ingredient or Component Part
|
1760 sub§9G
|
A
|
A
|
Certain Returnable Containers
|
1760 sub§12
|
$996,990
|
$1,046,839
|
Packaging Materials
|
1760 sub§12A
|
$12,333,480
|
$12,447,240
|
Publications Sold on Short Intervals
|
1760 sub§14
|
$3,630,840
|
$3,735,120
|
Sales to Hospitals, Research Centers, Churches and Schools
|
1760 sub§16
|
F
|
F
|
Camp Rentals
|
1760 sub§17
|
B
|
B
|
Rental Charges for Living Quarters in Nursing Homes and Hospitals
|
1760 sub§18
|
C
|
C
|
Sales to Certain Nonprofit Residential Child Care Institutions
|
1760 sub§18A
|
B
|
B
|
Rental of Living Quarters at Schools
|
1760 sub§19
|
E
|
E
|
Rental Charges on Continuous Residence for More Than 28 Days
|
1760 sub§20
|
$21,301,560
|
$21,652,320
|
Automobiles Used in Driver Education Programs
|
1760 sub§21
|
A
|
A
|
Automobiles Sold to Amputee Veterans
|
1760 sub§22
|
A
|
A
|
Certain Vehicles Purchased or Leased by Nonresidents
|
1760 sub§23C
|
C
|
C
|
Funeral Services
|
1760 sub§24
|
$2,787,120
|
$2,891,400
|
Watercraft Purchased by Nonresidents
|
1760 sub§25
|
B
|
B
|
Snowmobiles and All-terrain Vehicles Purchased by Nonresidents
|
1760 sub§§25A, 25B
|
B
|
B
|
Sales to Ambulance Services and Fire Departments
|
1760 sub§26
|
B
|
B
|
Sales to Community Mental Health, Substance Abuse and Mental Retardation Facilities
|
1760 sub§28
|
B
|
B
|
Water Pollution Control Facilities
|
1760 sub§29
|
C
|
C
|
Air Pollution Control Facilities
|
1760 sub§30
|
C
|
C
|
Machinery and Equipment
|
1760 sub§31
|
$31,037,520
|
$31,615,800
|
New Machinery for Experimental Research
|
1760 sub§32
|
B
|
B
|
Diabetic Supplies
|
1760 sub§33
|
$750,053
|
$780,055
|
Sales Through Coin-operated Vending Machines
|
1760 sub§34
|
$671,312
|
$701,521
|
Goods and Services for Seeing Eye Dogs
|
1760 sub§35
|
A
|
A
|
Sales to Regional Planning Agencies
|
1760 sub§37
|
A
|
A
|
Water Used in Private Residences
|
1760 sub§39
|
$7,631,400
|
$7,811,520
|
Mobile and Modular Homes
|
1760 sub§40
|
$3,887,878
|
$4,082,272
|
Property Used in Interstate Commerce
|
1760 sub§41
|
C
|
C
|
Sales to Historical Societies and Museums
|
1760 sub§42
|
B
|
B
|
Sales to Day Care Centers and Nursery Schools
|
1760 sub§43
|
B
|
B
|
Sales to Church Affiliated Residential Homes
|
1760 sub§44
|
A
|
A
|
Certain Property Purchased
Out-of-State
|
1760 sub§45
|
A
|
A
|
Sales to Organizations that Provide Residential Facilities for Medical Patients
|
1760 sub§46
|
A
|
A
|
Sales to Emergency Shelters and Feeding Organizations
|
1760 sub§47A
|
A
|
A
|
Sales to Community Action Agencies; Child Abuse Councils; Child Advocacy Organizations
|
1760 sub§49
|
C
|
C
|
Sales to any Nonprofit Free Libraries
|
1760 sub§50
|
B
|
B
|
Sales to Veterans' Memorial Cemetery Associations
|
1760 sub§51
|
A
|
A
|
Railroad Track Materials
|
1760 sub§52
|
$49,315
|
$50,301
|
Sales to Nonprofit Rescue Operations
|
1760 sub§53
|
A
|
A
|
Items Purchased with Food Stamps
|
1760 sub§54
|
$662,953
|
$669,583
|
Sales to Hospice Organizations
|
1760 sub§55
|
A
|
A
|
Sales to Nonprofit Youth and Scouting Organizations
|
1760 sub§56
|
C
|
C
|
Self-help Literature on Alcoholism
|
1760 sub§57
|
A
|
A
|
Portable Classrooms
|
1760 sub§58
|
A
|
A
|
Sales to Certain Incorporated Nonprofit Educational Organizations
|
1760 sub§59
|
A
|
A
|
Sales to Incorporated Nonprofit Animal Shelters
|
1760 sub§60
|
A
|
A
|
Construction Contracts with Exempt Organizations
|
1760 sub§61
|
D
|
D
|
Sales to Certain Charitable Suppliers of Medical Equipment
|
1760 sub§62
|
A
|
A
|
Sales to Organizations that Fulfill the Wishes of Children with Life-threatening Diseases
|
1760 sub§63
|
A
|
A
|
Sales by Schools and School-sponsored Organizations
|
1760 sub§64
|
C
|
C
|
Sales to Monasteries and Convents
|
1760 sub§65
|
A
|
A
|
Sales to Providers of Certain Support Systems for Single-parent Families
|
1760 sub§66
|
A
|
A
|
Sales to Nonprofit Home Construction Organizations
|
1760 sub§67
|
A
|
A
|
Sales to Organizations that Create and Maintain a Registry of Vietnam Veterans
|
1760 sub§69
|
A
|
A
|
Sales to Organizations that Provide Certain Services for Hearing-impaired Persons
|
1760 sub§70
|
A
|
A
|
Sales to State-chartered Credit Unions
|
1760 sub§71
|
A
|
A
|
Sales to Nonprofit Housing Development Organizations
|
1760 sub§72
|
B
|
B
|
Seedlings for Commercial Forestry Use
|
1760 sub§73
|
B
|
B
|
Property Used in Manufacturing Production
|
1760 sub§74
|
$222,912,720
|
$227,178,720
|
Meals and Lodging Provided to Employees
|
1760 sub§75
|
$2,447,297
|
$2,545,189
|
Certain Aircraft Parts
|
1760 sub§76
|
A
|
A
|
Sales to Eye Banks
|
1760 sub§77
|
A
|
A
|
Sales of Certain Farm Animal Bedding and Hay
|
1760 sub§78
|
A
|
A
|
Partial Exemption For Clean Fuel Vehicles
|
1760 sub§79
|
B
|
$0
|
Electricity Used for Net Billing
|
1760 sub§80
|
A
|
A
|
Animal Waste Storage Facility
|
1760 sub§81
|
A
|
A
|
Sales of Property Delivered Outside this State
|
1760 sub§82
|
F
|
F
|
Sales of Certain Printed Materials
|
1760 sub§83
|
C
|
C
|
Sales to Centers for Innovation
|
1760 sub§84
|
A
|
A
|
Certain Sales by an Auxiliary Organization of the American Legion
|
1760 sub§85
|
B
|
B
|
Construction Contracts with Qualified Development Zone Businesses
|
1760 sub§86
|
$408,825
|
$474,000
|
Sales of Tangible Personal Property to Qualified Development Zone Businesses
|
1760 sub§87
|
$9,534
|
$17,480
|
Trade-in Credits
|
1765
|
$28,445,558
|
$29,867,836
|
Sales Tax Credit on Worthless Accounts
|
1811-A
|
A
|
A
|
Credit for Sales Taxes Paid to Another State
|
1862
|
A
|
A
|
Returned Merchandise Donated to Charity
|
1863
|
B
|
B
|
Merchandise Donated from a Retailer's Inventory to Exempt Organizations
|
1864
|
B
|
B
|
Refund of Sales Tax on Goods Removed from the State
|
2012
|
A
|
A
|
Refund of Sales Tax on Certain Depreciable Machinery and Equipment
|
2013
|
$9,282,491
|
$9,653,791
|
Fish Passage Facilities
|
2014
|
A
|
A
|
Barber Shop, Beauty Parlor and Health Club Services
|
1752 sub§11
|
$4,877,201
|
$5,033,271
|
Cleaning, Storage and Repair of Clothing and Shoes
|
1752 sub§11
|
$4,030,744
|
$4,159,728
|
Business and Legal Services Purchased by Consumers
|
1752 sub§11
|
$15,317,711
|
$15,899,784
|
Amusement and Recreational Services
|
1752 sub§11
|
$16,790,545
|
$17,411,795
|
Health Services
|
1752 sub§11
|
$229,741,716
|
$239,161,126
|
Educational Services
|
1752 sub§11
|
$30,909,905
|
$32,579,039
|
Social, Religious, Welfare, Membership and Other Organization Services
|
1752 sub§11
|
$56,667,448
|
$59,047,481
|
Finance, Insurance and Real Estate Services
|
1752 sub§11
|
$294,230,568
|
$304,528,637
|
Professional, Scientific and Technical Services
|
1752 sub§11
|
$116,381,557
|
$122,317,016
|
Administrative and Support Services
|
1752 sub§11
|
$69,772,458
|
$74,028,578
|
Information Services
|
1752 sub§11
|
$19,575,740
|
$20,711,133
|
Transportation and Warehousing Services
|
1752 sub§11
|
$58,919,448
|
$62,160,017
|
Construction Services
|
1752 sub§11
|
$140,656,550
|
$147,267,408
|
Management of Companies and Enterprises Services
|
1752 sub§11
|
$54,040,892
|
$56,256,568
|
General Fund Excise Tax and Insurance Premium Tax Expenditures
|
36 MRSA
|
FY'06
|
FY'07
|
Excise Tax Exemption on Jet or Turbojet Fuel
|
2903
|
$629,190
|
$635,482
|
Fuel Brought into the State in the Fuel Tanks of Aircraft
|
2903
|
A
|
A
|
Refund of Excise Tax on Fuel Used in Piston Aircraft
|
2910
|
$59,000
|
$60,000
|
Insurance Company Exclusions From Premiums Tax
|
2514
|
B
|
B
|
Deductions of Dividends and Direct Return Premiums
|
2515
|
A
|
A
|
Insurance Company Tax Credit for Employer- assisted Day Care
|
2524
|
A
|
A
|
Insurance Company Tax Credit for Employer- provided Long-term Care Benefits
|
2525
|
A
|
A
|
Solid Waste Reduction Investment Tax Credit for Insurance Companies
|
2526
|
A
|
A
|
Educational Attainment Investment Tax Credit for Insurance Companies
|
2527
|
A
|
A
|
Recruitment Tax Credit for Insurance Companies
|
2528
|
A
|
A
|
Pine Tree Development Zone Tax Credit for Insurance Companies
|
2529
|
A
|
A
|
Cigarette Stamp Tax Deduction for Licensed Distributors
|
4366-A sub§2
|
$1,902,154
|
$1,885,577
|
Exemptions of the Real Estate Transfer Tax
|
4641-C
|
C
|
C
|
Local Government Fund Sales and Use Tax Expenditures
|
36 MRSA
|
FY'06
|
FY'07
|
Casual Sales
|
1752 sub§11
|
B
|
B
|
Sales by Executors
|
1752 sub§11
|
A
|
A
|
Separately Charged Labor Service Fees
|
1752 sub§14
|
$1,283,405
|
$1,341,158
|
Tips Given Directly to Employees
|
1752 sub§14
|
$37,871
|
$39,007
|
Sales Tax Prohibited by the Federal and State Constitutions
|
1760 sub§1
|
B
|
B
|
Sales to the State and Political Subdivisions
|
1760 sub§2
|
$6,218,506
|
$6,342,876
|
Grocery Staples
|
1760 sub§3
|
$2,965,560
|
$3,055,520
|
Ships Stores
|
1760 sub§4
|
A
|
A
|
Prescription Drugs
|
1760 sub§5
|
$861,640
|
$893,360
|
Prosthetic Devices
|
1760 sub§5A
|
$77,334
|
$80,428
|
Meals Served by Public or Private Schools
|
1760 sub§6 ¶A
|
$495,723
|
$510,594
|
Meals Served to Patients in Hospitals and Nursing Homes
|
1760 sub§6 ¶B
|
B
|
B
|
Providing Meals for the Elderly
|
1760 sub§6 ¶C
|
$20,320
|
$20,421
|
Providing Meals to Residents of Certain Nonprofit Congregate Housing Facilities
|
1760 sub§6 ¶D
|
A
|
A
|
Certain Meals Served by Colleges to Employees of the College
|
1760 sub§6 ¶E
|
A
|
A
|
Products Used in Agricultural and Aquacultural Production and Bait
|
1760 sub§7
|
$296,400
|
$296,400
|
Certain Jet Fuel
|
1760 sub§8 ¶B
|
$111,302
|
$114,641
|
|
|
|
|
|
Coal, Oil and Wood for Cooking and Heating Homes
|
1760 sub§9
|
$1,309,880
|
$1,341,080
|
Fuel Oil for Burning Blueberry Land
|
1760 sub§9A
|
A
|
A
|
First 750 KW Hours of Residential Electricity Per Month
|
1760 sub§9B
|
$1,049,360
|
$1,074,840
|
Gas When Used for Cooking and Heating in Residences
|
1760 sub§9C
|
$196,040
|
$200,200
|
Fuel and Electricity Used in Manufacturing
|
1760 sub§9D
|
$2,014,203
|
$2,054,487
|
Fuel Oil or Coal that becomes an Ingredient or Component Part
|
1760 sub§9G
|
A
|
A
|
Certain Returnable Containers
|
1760 sub§12
|
$54,687
|
$57,422
|
Packaging Materials
|
1760 sub§12A
|
$676,520
|
$682,760
|
Publications Sold on Short Intervals
|
1760 sub§14
|
$199,160
|
$204,880
|
Sales to Hospitals, Research Centers, Churches and Schools
|
1760 sub§16
|
C
|
C
|
Camp Rentals
|
1760 sub§17
|
A
|
A
|
Rental Charges for Living Quarters in Nursing Homes and Hospitals
|
1760 sub§18
|
A
|
A
|
Sales to Certain Nonprofit Residential Child Care Institutions
|
1760 sub§18A
|
A
|
A
|
Rental of Living Quarters at Schools
|
1760 sub§19
|
B
|
B
|
Rental Charges on Continuous Residence for More Than 28 Days
|
1760 sub§20
|
$1,168,440
|
$1,187,680
|
Automobiles Used in Driver Education Programs
|
1760 sub§21
|
A
|
A
|
Automobiles Sold to Amputee Veterans
|
1760 sub§22
|
A
|
A
|
Certain Vehicles Purchased or Leased by Nonresidents
|
1760 sub§23C
|
A
|
A
|
Funeral Services
|
1760 sub§24
|
$152,880
|
$158,600
|
Watercraft Purchased by Nonresidents
|
1760 sub§25
|
A
|
A
|
Snowmobiles and All-terrain Vehicles Purchased by Nonresidents
|
1760 sub§§25A, 25B
|
A
|
A
|
Sales to Ambulance Services and Fire Departments
|
1760 sub§26
|
A
|
A
|
Sales to Community Mental Health, Substance Abuse and Mental Retardation Facilities
|
1760 sub§28
|
A
|
A
|
Water Pollution Control Facilities
|
1760 sub§29
|
A
|
A
|
Air Pollution Control Facilities
|
1760 sub§30
|
A
|
A
|
Machinery and Equipment
|
1760 sub§31
|
$1,702,480
|
$1,734,200
|
New Machinery for Experimental Research
|
1760 sub§32
|
A
|
A
|
Diabetic Supplies
|
1760 sub§33
|
$41,142
|
$42,788
|
Sales Through Coin-operated Vending Machines
|
1760 sub§34
|
$36,823
|
$38,480
|
Goods and Services for Seeing Eye Dogs
|
1760 sub§35
|
A
|
A
|
Sales to Regional Planning Agencies
|
1760 sub§37
|
A
|
A
|
Water Used in Private Residences
|
1760 sub§39
|
$418,600
|
$428,480
|
Mobile and Modular Homes
|
1760 sub§40
|
$213,259
|
$223,922
|
Property Used in Interstate Commerce
|
1760 sub§41
|
A
|
A
|
Sales to Historical Societies and Museums
|
1760 sub§42
|
A
|
A
|
Sales to Day Care Centers and Nursery Schools
|
1760 sub§43
|
A
|
A
|
Sales to Church-affiliated Residential Homes
|
1760 sub§44
|
A
|
A
|
Certain Property Purchased Out-of-State
|
1760 sub§45
|
A
|
A
|
Sales to Organizations that Provide Residential Facilities for Medical Patients
|
1760 sub§46
|
A
|
A
|
Sales to Emergency Shelters and Feeding Organizations
|
1760 sub§47A
|
A
|
A
|
Sales to Community Action Agencies; Child Abuse Councils; Child Advocacy Organizations
|
1760 sub§49
|
A
|
A
|
Sales to any Nonprofit Free Libraries
|
1760 sub§50
|
A
|
A
|
Sales to Veterans' Memorial Cemetery Associations
|
1760 sub§51
|
A
|
A
|
Railroad Track Materials
|
1760 sub§52
|
$2,705
|
$2,759
|
Sales to Nonprofit Rescue Operations
|
1760 sub§53
|
A
|
A
|
Items Purchased with Food Stamps
|
1760 sub§54
|
$36,365
|
$36,728
|
Sales to Hospice Organizations
|
1760 sub§55
|
A
|
A
|
Sales to Nonprofit Youth and Scouting Organizations
|
1760 sub§56
|
A
|
A
|
Self-help Literature on Alcoholism
|
1760 sub§57
|
A
|
A
|
Portable Classrooms
|
1760 sub§58
|
A
|
A
|
Sales to Certain Incorporated Nonprofit Educational Organizations
|
1760 sub§59
|
A
|
A
|
Sales to Incorporated Nonprofit Animal Shelters
|
1760 sub§60
|
A
|
A
|
Construction Contracts with Exempt Organizations
|
1760 sub§61
|
B
|
B
|
Sales to Certain Charitable Suppliers of Medical Equipment
|
1760 sub§62
|
A
|
A
|
Sales to Organizations that Fulfill the Wishes of Children with Life- threatening Diseases
|
1760 sub§63
|
A
|
A
|
Sales by Schools and School-sponsored Organizations
|
1760 sub§64
|
A
|
A
|
Sales to Monasteries and Convents
|
1760 sub§65
|
A
|
A
|
Sales to Providers of Certain Support Systems for Single-parent Families
|
1760 sub§66
|
A
|
A
|
Sales to Nonprofit Home Construction Organizations
|
1760 sub§67
|
A
|
A
|
Sales to Organizations that Create and Maintain a Registry of Vietnam Veterans
|
1760 sub§69
|
A
|
A
|
Sales to Organizations that Provide Certain Services for Hearing- impaired Persons
|
1760 sub§70
|
A
|
A
|
Sales to State-chartered Credit Unions
|
1760 sub§71
|
A
|
A
|
Sales to Nonprofit Housing Development Organizations
|
1760 sub§72
|
A
|
A
|
Seedlings for Commercial Forestry Use
|
1760 sub§73
|
A
|
A
|
Property Used in Manufacturing Production
|
1760 sub§74
|
$12,227,280
|
$12,461,280
|
Meals and Lodging Provided to Employees
|
1760 sub§75
|
$134,240
|
$139,610
|
Certain Aircraft Parts
|
1760 sub§76
|
A
|
A
|
Sales to Eye Banks
|
1760 sub§77
|
A
|
A
|
Sales of Certain Farm Animal Bedding and Hay
|
1760 sub§78
|
A
|
A
|
Partial Exemption for Clean Fuel Vehicles
|
1760 sub§79
|
A
|
$0
|
Electricity Used for Net Billing
|
1760 sub§80
|
A
|
A
|
Animal Waste Storage Facility
|
1760 sub§81
|
A
|
A
|
Sales of Property Delivered Outside this State
|
1760 sub§82
|
C
|
C
|
Sales of Certain Printed Materials
|
1760 sub§83
|
A
|
A
|
Sales to Centers for Innovation
|
1760 sub§84
|
A
|
A
|
Certain Sales by an Auxiliary Organization of the American Legion
|
1760 sub§85
|
A
|
A
|
Construction Contracts with Qualified Development Zone Businesses
|
1760 sub§86
|
$22,425
|
$26,000
|
Sales of Tangible Personal Property to Qualified Development Zone Businesses
|
1760 sub§87
|
$523
|
$959
|
Trade-in Credits
|
1765
|
$1,560,305
|
$1,638,320
|
Sales Tax Credit on Worthless Accounts
|
1811-A
|
A
|
A
|
Credit for Sales Taxes Paid to Another State
|
1862
|
A
|
A
|
Returned Merchandise Donated to Charity
|
1863
|
A
|
A
|
Merchandise Donated from a Retailer's Inventory to Exempt Organizations
|
1864
|
A
|
A
|
Refund of Sales Tax on Goods Removed from the State
|
2012
|
A
|
A
|
Refund of Sales Tax on Certain Depreciable Machinery and Equipment
|
2013
|
$509,166
|
$529,533
|
Fish Passage Facilities
|
2014
|
A
|
A
|
Barber Shop, Beauty Parlor and Health Club Services
|
1752 sub§11
|
$267,526
|
$276,087
|
Cleaning, Storage and Repair of Clothing and Shoes
|
1752 sub§11
|
$221,096
|
$228,171
|
Business and Legal Services Purchased by Consumers
|
1752 sub§11
|
$840,212
|
$872,140
|
Amusement and Recreational Services
|
1752 sub§11
|
$921,000
|
$955,077
|
Health Services
|
1752 sub§11
|
$12,601,866
|
$13,118,543
|
Educational Services
|
1752 sub§11
|
$1,695,480
|
$1,787,036
|
Social, Religious, Welfare Membership and Other Organization Services
|
1752 sub§11
|
$3,108,341
|
$3,238,891
|
Finance, Insurance and Real Estate Services
|
1752 sub§11
|
$16,139,229
|
$16,704,102
|
Professional, Scientific and Technical Services
|
1752 sub§11
|
$6,383,798
|
$6,709,372
|
Administrative and Support Services
|
1752 sub§11
|
$3,827,181
|
$4,060,639
|
Information Services
|
1752 sub§11
|
$1,073,775
|
$1,136,054
|
Transportation and Warehousing Services
|
1752 sub§11
|
$3,231,868
|
$3,409,621
|
Construction Services
|
1752 sub§11
|
$7,715,338
|
$8,077,959
|
Management of Companies and Enterprises Services
|
1752 sub§11
|
$2,964,268
|
$3,085,803
|
H.O.M.E. Fund Excise Tax Expenditure
|
36 MRSA
|
FY'06
|
FY'07
|
Exemptions of the Real Estate Transfer Tax
|
4641-C
|
C
|
C
|
Highway Fund Sales and Use Tax Expenditures
|
36 MRSA
|
FY'06
|
FY'07
|
Motor Vehicle Fuel
|
1760 sub§8
|
$86,603,870
|
$87,497,068
|
Highway Fund Gasoline and Special Fuel Tax Expenditures
|
36 MRSA
|
FY'06
|
FY'07
|
Local Government Exemption from the Gasoline Tax
|
2903
|
$826,325
|
$850,826
|
Federal Exemption from the Gasoline Tax
|
2903
|
$734,414
|
$756,189
|
Gasoline Exported from the State
|
2903
|
$63,550,860
|
$65,435,130
|
Fuel Brought into the State in Fuel Tanks of Autos and Trucks
|
2903
|
A
|
A
|
Gasoline Shrinkage Allowance
|
2906
|
$762,273
|
$782,955
|
Refund on Worthless Accounts
|
2906-A
|
A
|
A
|
Refund of the Gasoline Tax for Off-highway Use and for Certain Bus Companies
|
2908
|
$891,273
|
$921,477
|
State and Local Government Exemption from the Special Fuel Tax
|
3204-A
|
$2,355,550
|
$2,432,221
|
Distillate Fuel Credit for Worthless Accounts
|
3214
|
A
|
A
|
Refund of the Special Fuel Tax for Off-highway Use and for Certain Bus Companies
|
3218
|
$3,463,043
|
$3,613,043
|
Distillate Fuel Exported from the State
|
3204-A
|
$7,649,456
|
$7,898,920
|
Exemptions by United States Law
|
3204-A
|
$2,587,625
|
$2,671,763
|
Dyed Fuel
|
3204-A
|
$16,411,469
|
$16,946,679
|
Fuel Used Solely for Heating or Cooking
|
3204-A
|
$7,676,896
|
$7,909,115
|
Fuel Sold for the Generation of Power for Resale or Manufacturing
|
3204-A
|
$1,056,222
|
$1,090,667
|
General Fund Income Tax Expenditures
|
36 MRSA
|
FY'06
|
FY'07
|
Individual Income Tax Exemptions of Interest on U.S. Obligations
|
5122
sub§2
¶A
|
$6,230,892
|
$6,480,128
|
Deduction for Social Security Benefits Taxable at Federal Level
|
5122
sub§2
¶C
|
$26,126,824
|
$27,433,166
|
Deduction of Premiums Paid for Long-term Health Care Insurance
|
5122
sub§2
¶L
|
$1,349,261
|
$1,416,724
|
Deduction for Contributions to a Capital Construction Fund
|
5122
sub§2
¶I
|
C
|
C
|
Deduction for Qualified Withdrawal from Higher Education Account
|
5122
sub§2
¶J
|
C
|
C
|
Deduction for Pension Income
|
5122
sub§2
¶M
|
$12,795,650
|
$13,435,432
|
Deduction for Holocaust Victim Settlement Payments
|
5122
sub§2
¶O
|
A
|
A
|
Itemized Deductions
|
5125
|
$74,892,000
|
$79,726,800
|
Income Tax Paid to Another Jurisdiction
|
5217-A
|
$25,965,166
|
$27,263,424
|
Income Tax Credit for Child Care Expense
|
5218
|
$3,756,924
|
$3,871,632
|
Retirement and Disability Tax Credit
|
5219-A
|
$3,796
|
$3,416
|
Income Taxes for Non-Maine Resident Servicemen
|
5142
sub§7
|
$3,327,364
|
$3,552,580
|
Exempt Assocs. and Trusts from Fed. Tax are Exempt from the ME Corp Inc. Tax
|
5162
sub§2
|
A
|
A
|
Credit for Income Taxes Paid Another State on an Estate or Trust
|
5165
|
A
|
A
|
Tax Credit on a Resident Trust
|
5214-A
|
A
|
A
|
Nonresident Trusts and Estates
|
5175
|
A
|
A
|
Corporate Income Tax Exemptions by U.S. Law
|
5200-A sub§2
¶A
|
$13,875,249
|
$14,014,002
|
Exclusion for a Portion of the Dividends Received from Uncombined Affiliates
|
5200-A sub§2
¶G
|
D
|
D
|
Double-weighted Sales Tax Apportionment Formula
|
5211
|
$2,248,359
|
$2,270,842
|
Single Sales Factor Apportionment for Mutual Fund Service Providers
|
5212
|
A
|
A
|
Jobs and Investment Tax Credit
|
5215
|
$1,047,747
|
$1,079,180
|
Maine Seed Capital Tax Credit
|
5216-B
|
$864,083
|
$898,647
|
Family Development Account Credit
|
5216-C
|
$20,331
|
$21,145
|
Employer-assisted Child Care Tax Credit
|
5217
|
A
|
A
|
Employer-provided Long-term Care Benefits Credit
|
5217-B
|
A
|
A
|
Forest Management Planning Tax Credit
|
5219-C
|
A
|
A
|
Solid Waste Reduction Investment Tax Credit
|
5219-D
|
B
|
B
|
Machinery and Equipment Investment Tax Credit
|
5219-E
|
$124,875
|
$18,731
|
Research Expense Tax Credit
|
5219-K
|
$254,142
|
$264,308
|
Super Research and Development Expense Tax Credit
|
5219-L
|
$815,547
|
$856,324
|
High-technology Investment Tax Credit
|
5219-M
|
$1,524,853
|
$1,585,847
|
Low-income Tax Credit
|
5219-N
|
D
|
D
|
Dependent Health Insurance Tax Credit
|
5219-O
|
A
|
A
|
Clean Fuel Vehicle Economic and Infrastructure Development Credit
|
5219-P
|
A
|
A
|
Educational Attainment Investment Tax Credit
|
5219-U
|
$834,158
|
$5,623,410
|
Recruitment Credit
|
5219-V
|
$92,684
|
$173,920
|
Quality Child Care Investment Credit
|
5219-Q
|
A
|
A
|
Credit for Rehabilitation of Historic Properties
|
5219-R
|
$152,485
|
$158,585
|
State Earned Income Tax Credit
|
5219-S
|
$1,444,514
|
$1,487,849
|
Deduction for Unreimbursed Teacher Expenses
|
5102 sub§11
|
$101,883
|
$0
|
Net Exclusion of Pension Contributions and Earnings (Employer Plans)
|
5102 sub§11
|
$95,366,927
|
$100,126,121
|
Net Exclusion of Pension Contributions and Earnings (Ind. Retire. Plans)
|
5102 sub§11
|
$15,741,950
|
$17,114,794
|
Net Exclusion of Pension Contributions and Earnings (Keogh Plans)
|
5102 sub§11
|
$6,223,561
|
$6,589,653
|
Exclusion of Premiums on Accident and Disability Insurance
|
5102 sub§11
|
$2,471,120
|
$2,562,643
|
Deductibility of Casualty and Theft Losses
|
5102 sub§11
|
$196,443
|
$241,995
|
Exclusion of Untaxed Medicare Benefits
|
5102 sub§11
|
$34,229,588
|
$38,714,213
|
Deductibility of Medical Expenses
|
5102 sub§11
|
$15,358,548
|
$17,049,780
|
Excl. Contributions by Employers for Med. Insurance Premiums and Med. Care
|
5102 sub§11
|
$111,200,400
|
$120,993,357
|
Exclusion of Public Assistance Benefits
|
5102 sub§11
|
$3,203,304
|
$3,294,827
|
Expensing Multiperiod Timber Growing Costs
|
5102 sub§11
|
$183,046
|
$183,046
|
Expensing of Exploration and Development Costs of Nonfuel Minerals
|
5102 sub§11
|
C
|
C
|
Excess of Percentage over Cost Depletion, Nonfuel Minerals
|
5102 sub§11
|
$134,827
|
$134,827
|
Excess of Percentage over Cost Depletion
|
5102 sub§11
|
$447,667
|
$447,667
|
Deferral of Income of Controlled Foreign Corporations
|
5102 sub§11
|
$1,354,502
|
$1,408,682
|
Expensing of Research and Development Expenditures
|
5102 sub§11
|
$568,800
|
$331,800
|
Exclusion of Benefits and Allowances to Armed Forces Personnel
|
5102 sub§11
|
$2,562,643
|
$2,654,166
|
Exclusion of Income of Foreign Sales Corporations
|
5102 sub§11
|
$2,831,360
|
$2,972,928
|
Exclusion of Income Earned Abroad by U.S. Citizens
|
5102 sub§11
|
$3,477,873
|
$3,660,919
|
Expensing of Exploration and Development Costs
|
5102 sub§11
|
C
|
C
|
Exclusion of Workers' Compensation Benefits
|
5102 sub§11
|
$3,660,919
|
$3,843,964
|
Deductibility of Charitable Contributions
|
5102 sub§11
|
$26,343,024
|
$27,973,584
|
Exclusion for Employer- provided Child Care
|
5102 sub§11
|
$823,707
|
$915,230
|
Exclusion for Certain Foster Care Payments
|
5102 sub§11
|
$640,661
|
$732,184
|
Expensing Costs of Removing Architectural Barriers
|
5102 sub§11
|
$457,615
|
$457,615
|
Exclusion of Cafeteria Plans
|
5102 sub§11
|
$17,846,978
|
$18,945,253
|
Exclusion of Employees' Meals and Lodging (Other Than Military)
|
5102 sub§11
|
$823,707
|
$823,707
|
Employee Stock Ownership Plans (ESOPs)
|
5102 sub§11
|
$1,315,066
|
$1,315,066
|
Exclusion of Rental Allowances of Ministers' Homes
|
5102 sub§11
|
$457,615
|
$457,615
|
Exclusion of Miscellaneous Fringe Benefits
|
5102 sub§11
|
$5,491,378
|
$5,674,424
|
Exclusion of Interest on State and Local Government Student Loan Bonds
|
5102 sub§11
|
$366,092
|
$366,092
|
Exclusion of Scholarship and Fellowship Income
|
5102 sub§11
|
$1,489,835
|
$1,489,835
|
Deduction for Interest on Student Loans
|
5102 sub§11
|
$732,184
|
$823,707
|
Deferral of Tax on Earnings of Qualified State Tuition Programs
|
5102 sub§11
|
$640,661
|
$732,184
|
Exclusion of Interest on State & Local Government Bonds for Private Nonprofit Educational Facilities
|
5102 sub§11
|
$1,006,753
|
$1,006,753
|
Deductibility of Other State and Local Taxes
|
5102 sub§11
|
$9,976,981
|
$10,376,060
|
Deduction of Self employed Health and Long-term Care Insurance Premiums
|
5102 sub§11
|
$7,229,600
|
$8,342,400
|
Exclusion of Capital Gains at Death
|
5102 sub§11
|
$53,720,000
|
$57,480,400
|
Amortization of Business Start-up Costs
|
5102 sub§11
|
$549,138
|
$549,138
|
Depreciation on Equipment in Excess of Alternative Depreciation System
|
5102 sub§11
|
$2,454,789
|
$6,619,164
|
Depreciation of Rental Housing in Excess of Alternative Depreciation System
|
5102 sub§11
|
$3,303,780
|
$3,867,840
|
Depreciation on Buildings Other than Rental Housing in Excess of Alternative Depreciation System
|
5102 sub§11
|
$805,800
|
$1,128,120
|
Exclusion of Capital Gains on Homes Sales
|
5102 sub§11
|
$16,748,702
|
$16,931,748
|
Exclusion of Interest on State and Local Rental- housing Bonds
|
5102 sub§11
|
$328,766
|
$328,766
|
Exclusion of Interest on State and Local Owner-housing Bonds
|
5102 sub§11
|
$1,315,066
|
$1,315,066
|
Deduction of Property Tax on Owner-occupied Homes
|
5102 sub§11
|
$28,664,676
|
$31,174,980
|
Deductibility of Mortgage Interest on Owner-occupied Homes
|
5102 sub§11
|
$36,202,224
|
$37,297,164
|
Permanent Exemption of Imputed Interest Rules
|
5102 sub§11
|
$328,766
|
$328,766
|
Deferral of Gain on Installment Sales
|
5102 sub§11
|
$1,506,846
|
$1,643,832
|
Completed Contract Rules
|
5102 sub§11
|
$219,178
|
$219,178
|
Exclusion of Interest on State and Local Small Issue Bonds
|
5102 sub§11
|
$487,061
|
$487,061
|
Additional Standard Deduction for the Blind and the Elderly
|
5102 sub§11
|
$3,079,104
|
$3,195,708
|
Parental Personal Exemption for Students Age 19 to 23
|
5102 sub§11
|
$640,661
|
$549,138
|
Exclusion of Veterans Disability Compensations, Veterans Pensions and G.I. Bill Benefits
|
5102 sub§11
|
$3,386,350
|
$3,477,873
|
Exclusion of Military Disability Benefits
|
5102 sub§11
|
$91,523
|
$91,523
|
Exclusion of Employee Awards
|
5102 sub§11
|
$183,046
|
$183,046
|
Deferral of Gain on Like-kind Exchanges
|
5102 sub§11
|
$1,972,598
|
$1,972,598
|
Exclusion of Interest on State and Local Govt. Sewage, Water and Hazardous Waste Bonds
|
5102 sub§11
|
$457,615
|
$457,615
|
Employer-paid Transportation Benefits
|
5102 sub§11
|
$869,468
|
$893,290
|
Exclusion of Interest on State and Local Govt. Bonds for Private Airports, Docks and Marine Facilities
|
5102 sub§11
|
$876,710
|
$876,710
|
Exclusion of Interest on State and Local Govt. Bonds for Private Nonprofit Hospital Facilities
|
5102 sub§11
|
$155,589
|
$164,741
|
Exclusion of Interest on State and Local Govt. IBDs for Energy Production Facilities
|
5102 sub§11
|
$91,523
|
$91,523
|
Energy Production Facilities Loring
|
Title 5,
13080
|
$353,165
|
$370,823
|
State Tax Increment Financing
|
Title 30-A, 5242
|
$640,467
|
$672,491
|
Employment Tax Increment Financing
|
6754
|
$984,792
|
$1,043,879
|
Pine Tree Zone Income Tax Credit
|
2529
|
B
|
C
|
Shipbuilding Facility Credit
|
6853
|
$3,081,000
|
$3,081,000
|
Maine Residents Tax and Rent Program
|
6207
|
$27,729,893
|
$27,209,897
|
