Maine § 36 §6651 Definitions

Maine Statutes

§ 36 §6651 — Definitions

Maine § 36 §6651

Title 36TAXATION

Part 9TAXPAYER BENEFIT PROGRAMS

Ch. 915REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY

This text of Maine § 36 §6651 (Definitions) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §6651 (2026).

Text

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.Eligible property. "Eligible property" means qualified business property first placed in service in the State, or constituting construction in progress commenced in the State, after April 1, 1995 but does not include property that is eligible business equipment as defined in section 691, subsection 1. "Eligible property" includes, without limitation, repair parts, replacement parts, additions, accessions and accessories to other qualified business property placed in service on or before April 1, 1995 if the part, addition, accession or accessory is first placed in service, or constitutes construction in progress, in the State after April 1, 1995, unless that property is elig

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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1.
Eligible property.
"Eligible property" means qualified business property first placed in service in the State, or constituting construction in progress commenced in the State, after April 1, 1995 but does not include property that is eligible business equipment as defined in section 691, subsection 1. "Eligible property" includes, without limitation, repair parts, replacement parts, additions, accessions and accessories to other qualified business property placed in service on or before April 1, 1995 if the part, addition, accession or accessory is first placed in service, or constitutes construction in progress, in the State after April 1, 1995, unless that property is eligible business equipment as defined in section 691, subsection 1. "Eligible property" includes used qualified business property if the qualified business property was first placed in service in the State, or constituted construction in progress commenced in the State, after April 1, 1995 but does not include property that is eligible business equipment as defined in section 691, subsection 1. "Eligible property" also includes inventory parts.
2.
Inventory parts.
"Inventory parts" includes repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service and stocks or inventories of repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service if acquired after April 1, 1995, regardless of when placed in service.
2-A.
Primarily.
"Primarily" means more than 50% of the time.
3.
Qualified business property.
"Qualified business property" means tangible personal property that:
4.
Retail sales activity.
"Retail sales activity" means an activity associated with the selection and purchase of goods or the rental of tangible personal property.
5.
Retail sales facility.
"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 personal property. "Retail sales facility" does not include a separate structure that is used as a warehouse or call center facility.

Legislative History

PL 1995, c. 368, §FFF2 (NEW). PL 1997, c. 24, §C13 (AMD). PL 1997, c. 24, §C17 (AFF). PL 1997, c. 557, §B11 (AMD). PL 1997, c. 557, §G1 (AFF). PL 2001, c. 396, §§43-44 (AMD). PL 2005, c. 12, §BBB1 (AMD). PL 2005, c. 12, §BBB6 (AFF). PL 2005, c. 623, §2 (AMD). PL 2007, c. 372, §1 (AMD). PL 2007, c. 437, §21 (AMD). PL 2007, c. 627, §95 (AMD).