36 M.R.S. § 457
A state excise 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 their just value at the municipal tax rate where the property is located. Single and multi-line telephones, pay stations, towers, motor vehicles and real estate are not included in this assessment. That property is subject to tax by municipalities. The tax commitment for fiscal year 2018 is $6.2 million.
The telecommunications excise tax return for both wireless and landline equipment is available on the property tax forms page.