BUREAU INFORMATION

• Electronic Services
• Compliance
• Economic Research Fuel Tax
• Income/Estate Tax
• Property Tax
  • Applications, Forms and Publications
  • Commercial Forestry Excise Tax
  • Current Land Use Programs
  • Excise Tax
  • Property Tax Exemptions
  • Property Tax Law
  • Property Tax Relief Programs
  • State Valuation
  • Telecommunications Tax
  • Transfer Tax
  • Training and Certification
  • Unorganized Territories
• Sales/Use & Service Provider Tax
• Other Taxes
• Tax Relief
• FAQs
• Useful Links

Telecommunications Personal Property Tax

Title 36 Section 457

A State property tax is assessed by MRS on businesses that provide interactive two-way communications for compensation in Maine . The operating plant and personal property used to produce and deliver communications services are assessed according to its full just value at a rate of 23 mills for 2007. Single and multi-line telephones, pay stations, towers, motor vehicles and real estate are not included in this assessment, though they are subject to local tax by municipalities. The 2006 state property tax commitment was $20 million.

Related Topics

State Board of Property Tax Review

State Property Tax and Rent Refund

Useful Links