Sales/excise Tax Division Instructional Bulletin No. 17 - Maine Revenue Services (Page 3 of 9) in pdf

Sales/excise Tax Division Instructional Bulletin No. 17 - Maine Revenue Services Page 3

limitation, output devices used to output text and/or graphics to a typesetter or

imager;

2. Color separations, negatives, and "flats," and machinery and equipment,

including, without limitation, sheets of film, computer disks, mylar, and other

image holding mediums used to make these items;

3. Printing plates or press plates, including, without limitation, those made from

mylar, aluminum, rubber, plastic, or paper, and components of plates and

associated supplies;

4. Equipment used to produce printing plates;

5. Equipment and materials used in preparing photographs or other graphics for

purposes of making printing plates including, without limitation, electronic image

processing equipment such as computers, monitors, scanners, modems and

printers;

6. Press fax machines and components thereof;

7. Large-scale, fixed-position cameras used to photograph two-dimensional copy

to produce negatives or positives used in the production of plates and darkroom

equipment and supplies used to develop or otherwise alter film or prints from such

cameras;

8. Equipment used to collate, bind or finish the final printed product;

9. Equipment used to move work in process between production functions at the

same production site including, without limitation, skids, conveyors and fork lifts;

10. Equipment used to deliver raw material to the press and other production

processes after the later of transportation to the production site or storage.

Items of machinery and equipment not generally entitled to exemption:

1. Computers used primarily to perform business accounting, administrative, or

other non-production functions;

2. Laptop computers used primarily off the production site, except those used

primarily A) to input or edit text in the process of the front-end editorial or

composing functions, or B) in conjunction with electronic image processing

functions;

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Sales/excise Tax Division Instructional Bulletin No. 17 - Maine Revenue Services Page 3