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 22 mills for 2011. 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 2011 state property tax commitment was $17.7 million.