October 1, 2009 - Maine.gov

42
Phone: (207) 626-8475 NexTalk (TTY): 1-888-577-6690 Fax: (207) 624-9694 www.maine.gov/revenue October 1, 2009 Senate President Mitchell Speaker of the House Pingree Members of the l24th Maine Legislature: Pursuant to 5 MRSA Section 13070-J, the State Tax Assessor is required to submit a report to the Legislature identifying the revenue foregone as the result of the Jobs and Investment Tax Credit (JITC), the Research Expense Tax Credit (R&D), the Seed Capital Investment Tax Credit, the Shipbuilding Facility Credit, the Credit for Pollution-Reducing Boilers, and public funds spent on the Business Equipment Tax Reimbursement Program (BETR). Attached are four reports that provide you with this information. The first attachment lists corporations and individuals that reduced their Maine income tax liability with the JITC, the R&D credit, and/or the Seed Capital credit for tax year 2007, as well as the value of those credits. Tax year 2007 is the last year for which we have full information on both corporate and individual filers. Statutes governing the release of confidential taxpayer information prevent us from reporting the names of the corporations or individuals that benefited from these tax credits. No taxpayer took advantage of the Credit for Pollution-Reducing Boilers for tax year 2007. The second attachment explains the Shipbuilding Facility credit. As required by statute, the report provides information on the level of employment, yearly investment and the cumulative amount of investment. Since the inception of the credit, the level of employment has been such that the annual cost to the state treasury has exceeded the base credit amount of $3 million per year. The third attachment is a list of BETR recipients. For purposes of this report, businesses that filed for reimbursement during the fiscal year ending June 30, 2009 are listed. BETR recipients filed between August 1, 2008 and December 31, 2008 for eligible property taxes paid during calendar year 2007. For that period the state reimbursed $65,590,668 million to over 1,800 companies. Public Law 337 (LD 1468) enacted during the last legislative session amended the definition of “economic development incentive” in Section 13070-J to include not only the incentives listed above, but “federal and state statutorily defined programs that receive state funds, dedicated revenue funds and tax expenditures as defined by section 1666 whose purposes are to create, attract or retain business entities related to business development in the State.” The additional incentives identified in this new law can be found in the Maine State Tax Expenditure Report 2010 – 2011 prepared for the Joint Standing Committee on Taxation on January 15, 2009. STATE OF MAINE MAINE REVENUE SERVICES 24 STATE HOUSE STATION AUGUSTA, MAINE 04333-0024 ADMINISTRATIVE & FINANCIAL SERVICES RYAN LOW COMMISSIONER JOHN ELIAS BALDACCI GOVERNOR MAINE REVENUE SERVICES JEROME D. GERARD ACTING EXECUTIVE DIRECTOR

Transcript of October 1, 2009 - Maine.gov

Phone: (207) 626-8475 NexTalk (TTY): 1-888-577-6690 Fax: (207) 624-9694 www.maine.gov/revenue

October 1, 2009

Senate President Mitchell Speaker of the House Pingree Members of the l24th Maine Legislature:

Pursuant to 5 MRSA Section 13070-J, the State Tax Assessor is required to submit a report to the Legislature identifying the revenue foregone as the result of the Jobs and Investment Tax Credit (JITC), the Research Expense Tax Credit (R&D), the Seed Capital Investment Tax Credit, the Shipbuilding Facility Credit, the Credit for Pollution-Reducing Boilers, and public funds spent on the Business Equipment Tax Reimbursement Program (BETR). Attached are four reports that provide you with this information.

The first attachment lists corporations and individuals that reduced their Maine income tax liability with the JITC, the R&D credit, and/or the Seed Capital credit for tax year 2007, as well as the value of those credits. Tax year 2007 is the last year for which we have full information on both corporate and individual filers. Statutes governing the release of confidential taxpayer information prevent us from reporting the names of the corporations or individuals that benefited from these tax credits. No taxpayer took advantage of the Credit for Pollution-Reducing Boilers for tax year 2007.

The second attachment explains the Shipbuilding Facility credit. As required by statute, the report provides information on the level of employment, yearly investment and the cumulative amount of investment. Since the inception of the credit, the level of employment has been such that the annual cost to the state treasury has exceeded the base credit amount of $3 million per year.

The third attachment is a list of BETR recipients. For purposes of this report, businesses that filed for reimbursement during the fiscal year ending June 30, 2009 are listed. BETR recipients filed between August 1, 2008 and December 31, 2008 for eligible property taxes paid during calendar year 2007. For that period the state reimbursed $65,590,668 million to over 1,800 companies.

Public Law 337 (LD 1468) enacted during the last legislative session amended the definition of

“economic development incentive” in Section 13070-J to include not only the incentives listed above, but “federal and state statutorily defined programs that receive state funds, dedicated revenue funds and tax expenditures as defined by section 1666 whose purposes are to create, attract or retain business entities related to business development in the State.” The additional incentives identified in this new law can be found in the Maine State Tax Expenditure Report 2010 – 2011 prepared for the Joint Standing Committee on Taxation on January 15, 2009.

STATE OF MAINE MAINE REVENUE SERVICES 24 STATE HOUSE STATION

AUGUSTA, MAINE 04333-0024

ADMINISTRATIVE & FINANCIAL SERVICES

RYAN LOW COMMISSIONER

JOHN ELIAS BALDACCI GOVERNOR

MAINE REVENUE SERVICES

JEROME D. GERARD ACTING EXECUTIVE DIRECTOR

2

If you have any questions on this report please do not hesitate to contact me.

Sincerely, Jerome D. Gerard Cc: Ryan Low Grant Pennoyer, Office of Fiscal and Program Review

3

Jobs and Investment Tax Credit The Jobs and Investment Tax Credit (JITC) provides a credit of 10% of the investment of at least $5,000,000 in personal property that creates at least 100 new jobs within 2 years of the investment. Retail facilities are excluded from taking the credit. The JITC used in any one year is limited to the lesser of $500,000 or the tax liability of the taxpayer. Any unused credit may be carried forward for up to 7 years for a maximum credit claimed of $3,500,000.

Research Expense Tax Credit The Research Expense Tax Credit (R&D) provides a credit equal to the sum of 5% of the excess of qualified research expenses over the average research expenses of the prior three years, and 7.5% of the basic research payments to educational institutions and certain research organizations. The credit is limited to 100% of the first $25,000 of tax liability and 75% of the tax liability over $25,000. Any unused credit may be carried forward for up to 5 years.

Seed Capital Investment Tax Credit The Finance Authority of Maine administers this program. The Authority issues a tax credit certificate to eligible investors. The amount of the credit is equal to 40% of the certified investment amount or 60% of the certified investment amount if the eligible Maine business is located in a high unemployment rate area. The timing for claiming the credit is 25% in the taxable year the investment is made and 25% per year must be taken in each of the next 3 taxable years.

Business Property Tax Reimbursement The BETR program provides for a reimbursement of property taxes paid on qualified tangible, personal, depreciable property held for business use, and first placed into service in Maine after April 1, 1995. Public utilities, cable television companies, or providers of radio paging, mobile communications, satellite direct TV, or television distributions services are ineligible for BETR reimbursement. In addition, office furniture, lamps and lighting fixtures, buildings, and land are excluded. Reimbursement of 100% of taxes paid is limited to 12 years. After 12 years, the reimbursement percentage declines until reaching 50% in year 18. The 50% reimbursement rate remains in effect for the remaining life of the property. Taxpayers using the High Technology Tax Credit on reimbursable property are not eligible for BETR on that property, and lose that year of BETR eligibility when either one of those credits are taken. Recently enacted legislation will lower BETR reimbursement to 90% of eligible taxes in FY10 and FY11 and beginning with property first placed into service after April 1, 2006 property located in retail sales facilities exceeding 100,000 square feet will no longer be eligible for BETR. Property placed in service in Maine that is first subject to property tax on or after April 1, 2008, is eligible for the Business Equipment Tax Exemption (BETE) program. The BETE program exempts all eligible equipment from property tax.

4

Attachment #1 TAX CREDITS – 2007 TAX YEAR

Corporations

Jobs & Investment Research Expense Seed Capital Tax Credit Tax Credit Tax Credit Total Credits

$0 $0 $2,135 $2,135 $0 $3,100 $0 $3,100 $0 $1,920 $0 $1,920 $0 $4,306 $0 $4,306 $0 $159,174 $0 $159,174 $0 $11,873 $0 $11,873 $0 $383 $0 $383 $0 $872 $0 $872 $0 $9,807 $0 $9,807 $0 $3,694 $0 $3,694 $0 $15,166 $0 $15,166 $0 $18,113 $0 $18,113 $0 $7,417 $0 $7,417 $0 $6,121 $0 $6,121 $31,601 $0 $0 $31,601 $0 $27,421 $0 $27,421 $0 $5,590 $0 $5,590 $0 $1,257 $0 $1,257 $0 $71 $0 $71 $500,000 $0 $0 $500,000 $0 $64,382 $0 $64,382 $0 $1,082 $0 $1,082Count 2 19 1 22Total $531,601 $341,749 $2,135 $875,485

Individuals Jobs & Investment Research Expense Seed Capital Tax Credit Tax Credit Tax Credit Total Credits

Count 0 92 270 362Total $0 $124,240 $1,854,996 $1,979,236

Total Claims for Tax Year 2007

Jobs & Investment Research Expense Seed Capital Tax Credit Tax Credit Tax Credit Total Credits

Count 2 111 271 384Total $531,601 $465,989 $1,857,131 $2,854,721

Source: 2007 Maine Corporate Income Tax Returns

5

Attachment #2 MAINE’S SHIPBUILDING FACILITY CREDIT THROUGH 2008

How the Program Works A credit against withholding taxes otherwise due is allowed for up to $3,500,000 each year for as many as 20 years if an employer: 1) Owns, operates or proposes to build a shipbuilding facility in Maine; 2) Proposes to make at least a $200,000,000 investment in a shipbuilding facility in Maine; 3) Employs at least 3,500 full-time Maine employees covered by health insurance and a retirement

plan, and; 4) Does not qualify for the Maine Employment Tax Increment Financing program (36 MRSA. §

6751) at the time of application for the shipbuilding facility credit.

The Commissioner of the Department of Economic and Community Development must certify the applicant as eligible.

The base amount of the yearly credit is $3,000,000, with a bonus of up to $500,000 for employee levels above the threshold amount of 5,000. Until January 1, 2003, no credit was allowed if employment level drops below 5,000. After that date, no credit is allowed if employment level drops below 3,500, with a reduced credit available if employment level is between 3,500 and 5,000.

The cumulative credit amount may not exceed $60,000,000. No credit is allowed after the year in

which a qualified applicant has launched its 30th qualified ship. A qualified ship is one that is launched after 1998 and was constructed at the facility in which the qualified $200,000,000 investment is made. The credit ends December 31, 2018.

Shipbuilding Facility Credit – Summary of Activity, 1997 – 2008

1997 1998 1999 2000 2001 Level of Employment 7,547 7,672 7,688 7,346 6,901 Yearly Investment $4,068,973.65 $41,842,486.31 $77,338,660.54 $94,309,402.20 $25,630,123.60 Total Investment $4,068,973.65 $45,911,459.96 $123,250,120.50 $217,559,522.70 $243,189,646.30 2002 2003 2004 2005 2006 Level of Employment 6,562 6,645 6,557 5,828 5546 Yearly Investment $3,504,876.65 $138,399.67 $956,483.36 $1,625,075.20 $2,586,224.78 Total Investment $246,694,522.95 $246,832,922.62 $247,789,405.98 $249,414,481.18 $252,000,705.96

6

2007 2008 Level of Employment 5,775 5,812 Yearly Investment $7,086,492.48 $41,380,031.00 Total Investment $259,087,198.44 $300,467,229.00

7

Attachment #3

BUSINESS EQUIPMENT TAX REIMBURSEMENT, FY09 Business Equipment Tax Reimbursement -- FY09 for Property Taxes Paid in CY07

Business Name City/Town ZIP Code Municipal Code Refund

VERSO PAPER LLC MEMPHIS 38115-4431 0 $5,533,062 BATH IRON WORKS CORP. BATH 04530-2574 0 $3,569,712 NESTLE WATERS NORTH AMERICA IN GREENWICH 06830-5091 0 $3,093,560 S D WARREN CO SKOWHEGAN 04976-4908 0 $2,872,095 NATIONAL SEMICONDUCTOR CORP SAN JOSE 95110-1000 503 $2,612,558 KATAHDIN PAPER COMPANY LLC MILLINOCKET 04462-1373 0 $2,555,792 RUMFORD PAPER COMPANY DAYTON 45463 473 $1,990,023 TAMBRANDS INC CINCINNATI 45201-0599 120 $1,977,588 LL BEAN INC. FREEPORT 04033 0 $1,607,499 MADISON PAPER INDUSTRIES MADISON 04950-0129 357 $1,465,841 WAL MART STORES EAST LP BENTONVILLE 72716-0560 0 $1,339,145 MCCAIN FOODS USA, INC LISLE 60532-3653 0 $1,178,157 FAIRCHILD SEMICONDUCTOR CORP SOUTH PORTLAND 04106-1705 503 $994,953 GENERAL ELECTRIC COMPANY SCOTTSDALE 85261-4900 0 $980,789 DOMTAR MAINE CORP BAILEYVILLE 04694-3529 124 $963,224 TD BANKNORTH INC. PORTLAND 04112-9540 0 $873,398 HANNAFORD BROS CO AND SUBSIDIA PLANO 75026-0888 0 $759,435 SHAWS SUPERMARKETS INC AND SUB BOISE 83726-0020 0 $645,653 GREAT LAKES HYDRO AMERICA LLC MILLINOCKET 04462-2111 0 $617,958 THE DINGLEY PRESS INC LISBON 04250 342 $591,729 WAUSAU PAPER SPECIALTY PRODUCT JAY 04239-1815 0 $583,809 IRVING FOREST PRODUCTS INC ST JOHN E2L 4M3 0 $561,318 BUCKSPORT ENERGY LLC BUCKSPORT 04416 165 $537,153 LINCOLN PAPER AND TISSUE LLC LINCOLN 04457-0490 338 $517,731 UNITED TECHNOLOGIES CORP FARMINGTON 06032-2577 409 $492,884 UNUMPROVIDENT CORPORATION & SU CHATTANOOGA 37402-1307 0 $470,686 BARBER FOODS PORTLAND 04103-1530 453 $461,005 HUBER ENGINEERED WOODS LLC EASTON 04740 237 $388,491 DRAGON PRODUCTS CO INC PORTLAND 04101-4952 0 $334,644 GE CAPITAL MANAGEMENT SERVICES DANBURY 06813-3649 0 $317,344 ELMET TECHNOLOGIES INC LEWISTON 04240-1410 333 $313,569 INTERSTATE BAKERIES CORPORATIO KANSAS CITY 64141-6627 140 $309,037 ZF LEMFORDER CORPORATION BREWER 04412 153 $301,753 HUHTAMAKI COMPANY MANUFACTURIN DE SOTO 66018-8600 556 $284,718 SPECIALTY MINERALS INC NEW YORK 10174-2102 0 $272,526 HOME DEPOT USA INC ATLANTA 30348-5842 0 $268,243 TRUE TEXTILES INC GUILFORD 04443 0 $262,763 LEPAGE BAKERIES INC AUBURN 04211-1900 333 $236,532 PANALAM INDUSTRIES INTERNATION AUBURN 04210-3800 120 $230,836 CYRO INDUSTRIES PARSIPPANY 07054-1131 481 $224,328 DEAD RIVER CO BANGOR 04402-1427 0 $219,792 BREWER AUTOMOTIVE COMPONENTS I BREWER 04412-2253 153 $203,778 AMERICARB INC ROSWELL 30076-4860 494 $203,300 PARKER HANNIFIN CORP & SUB PORTLAND 04102-1949 453 $201,643 MID STATE MACHINE PRODUCTS INC WINSLOW 04901-0727 556 $200,093 BOTTLING GROUP LLC SOMERS 10589-2212 0 $197,809 OAKHURST DAIRY PORTLAND 04101-2035 453 $197,584 CORNING INC CORNING 14831 319 $195,972 IDEXX LAB INC WESTBROOK 04092-2040 565 $191,863

8

Business Name City/Town ZIP Code Municipal Code Refund

IDEXX OPERATIONS INC WESTBROOK 04092-2040 565 $182,015 HIGHLANDS FUEL DELIVERY LLC PORTSMOUTH 03801-3242 0 $180,396 UNITED RENTALS INC & SUBS PORTLAND 04104-5029 127 $177,132 HEARST ARGYLE PROPERTIES AUBURN 04212-0008 0 $170,185 BANGOR SAVINGS BANK & SUBS BANGOR 04402-0930 0 $152,368 C N BROWN COMPANY SOUTH PARIS 04281 0 $152,349 HANCOCK LUMBER CO INC CASCO 04015-0299 0 $151,653 RENT A CENTER EAST OKLAHOMA CITY 73123-1845 0 $150,116 INTERNATIONAL PAPER CO MEMPHIS 38101 120 $150,060 D & G MACHINE PRODUCTS INC WESTBROOK 04092-2009 565 $149,528 RITE AID OF MAINE INC HARRISBURG 17105 0 $148,425 NEW BALANCE ATHLETIC SHOE INC BOSTON 02135-2040 0 $144,495 COMPUTER SCIENCES CORP EL SEGUNDO 90245-5024 0 $143,149 CASCADES AUBURN FIBER INC AUBURN 04210-8847 120 $141,459 WESTPOINT HOME INC NEW YORK 10016-7939 140 $141,100 PENMOR LITHOGRAPHERS INC LEWISTON 04241-2003 333 $141,037 FULGHUM FIBRES INC AUGUSTA 30919-1395 124 $134,850 COLE HAAN HOLDINGS INC YARMOUTH 04096-6706 591 $134,510 ROBBINS LUMBER INC SEARSMONT 04973-0009 484 $132,769 GLOBAL TOWER LLC BOCA RATON 33487-2752 0 $131,857 SHAWS SUPERMARKETS INC AND SUB BOISE 83726-0020 0 $129,133 MAINE WOODS COMPANY LLC PORTAGE LAKE 04768-0256 451 $128,480 KOHLS DEPT STORES INC MENOMONEE FALLS 53051-5660 0 $127,853 FMC CORP & COMB GRP ROCKLAND 04841-0308 468 $127,239 GENERAL ELECTRIC CAPITAL CORP DANBURY 06813-3649 0 $127,042 XEROX CORP & SUBS ROCHESTER 14644-0001 0 $126,011 SUNBELT RENTALS INC HOUSTON 77056-8069 0 $120,446 FORMED FIBER TECHNOLOGIES AUBURN 04211-1300 120 $114,280 WRIGHT EXPRESS LLC SOUTH PORTLAND 04106-2301 503 $112,551 RYDER TRUCK RENTAL INC & AFFL MIAMI 33102 0 $111,591 WELLS FARGO FINANCIAL LEASING DES MOINES 50309 0 $111,358 COCA COLA BOTTLING CO NORTHERN BEDFORD 03110-6913 0 $111,331 GENERAL ELECTRIC CREDIT CORP O DANBURY 06813 0 $109,272 OLD TOWN CANOE CO OLD TOWN 04468-0548 421 $108,274 R J GRONDIN & SONS GORHAM 04038-2601 0 $107,479 IBM CREDIT LLC SOUTHBURY 06488-0159 0 $105,435 SPRAGUE ENERGY CORP PORTSMOUTH 03801-6810 0 $104,791 BA LEASING & CAPITAL LLC ATLANTA 30348-5578 0 $104,011 LOUISIANA-PACIFIC CORP & SUBS HAYDEN LAKE 83835 124 $100,193 BLETHEN MAINE NEWSPAPERS INC PORTLAND 04101-3514 0 $99,922 PITNEY BOWES CREDIT CORP TAMPA 33609-1057 0 $99,267 ALLTRISTA PLASTICS LLC WILTON 04294-0657 577 $98,588 KEY EQUIPMENT FINANCE INC ALBANY 12201 0 $95,478 PLEASANT RIVER LUMBER CO DOVER FOXCROFT 04426-0068 227 $94,481 STARCH PARTNERS LLC FORT FAIRFIELD 04742-1074 255 $93,298 INSIGHT HEALTH CORPORATION LAKE FOREST 92630-8407 0 $93,259 CIANBRO CORPORATION PITTSFIELD 04967-1000 0 $92,687 SPENCER PRESS OF MAINE INC WELLS 04090-5548 562 $92,056 GEIGER BROS & SUBSIDIARIES LEWISTON 04241-1609 333 $90,091 PPSA OVERSEAS LTD SEARSPORT 04974 485 $89,679 COLUMBIA FOREST PRODUCTS INC PRESQUE ISLE 04769-0848 0 $89,533 PRIDE MANUFACTURING COMPANY LL BURNHAM 04922-3300 0 $89,026 FISHER LLC ROCKLAND 04841-2139 468 $88,809

9

Business Name City/Town ZIP Code Municipal Code Refund

SYSCO NORTHERN NEW ENGLAND INC PORTLAND 04112-4657 0 $87,550 SARGENT CORPORATION STILLWATER 04489-0435 0 $85,676 B & G FOODS INC PARSIPPANY 07054-4522 453 $84,162 SIEMENS FINANCIAL SERVICES INC SCHAUMBURG 60159-0365 0 $83,820 LIFEFLIGHT OF MAINE LLC BANGOR 04402-0940 - $83,127 GENERAL DYNAMICS ARMAMENT AND SACO 04072 474 $82,726 BACKYARD FARMS LLC MADISON 04950-4301 357 $81,751 MBNA MARKETING SYSTEMS INC CHARLOTTE 28255-0001 0 $81,129 TOYOTA MOTOR MANUFACTURING USA COVINGTON 41017-0356 0 $80,522 AVX TANTALUM CORP BIDDEFORD 04005 140 $80,442 KEYBANK NATIONAL ASSOCIATION ALBANY 12201-2055 0 $80,214 KENNEBEC LUMBER CO SOLON 04979 497 $80,018 LANE CONSTRUCTION CORPORATION CHESHIRE 06410-1212 0 $79,738 IRVING TANNING COMPANY HARTLAND 04943-0400 294 $77,696 NEHE MRI LLC PRESQUE ISLE 04769-2878 0 $77,359 CAMBREX BIO SCIENCE ROCKLAND I ROCKLAND 04841-2130 468 $76,827 LEWISTON DAILY SUN LEWISTON 04243-4400 333 $76,592 PACIFIC & SOUTHERN COMPANY INC PORTLAND 04101-3801 0 $76,495 WHITE ROCK DISTILLERIES INC LEWISTON 04241-1829 333 $71,552 FINANCIAL INSTITUTIONS SERVICE LEWISTON 04243 333 $71,188 LABREES BAKERY INC OLD TOWN 04468-1329 421 $70,813 DIVERSIFIED COMMUNICATIONS HLD PORTLAND 04112-7437 0 $70,311 H P HOOD LLC LYNNFIELD 01940 0 $69,022 JASPER WYMAN & SON INC MILBRIDGE 04658-0100 0 $66,848 PIKE INDUSTRIES INC LEWISTON 04240 0 $66,302 FRASER TIMBER LIMITED ASHLAND 04732-0749 117 $65,970 IRWIN INDUSTRIAL TOOL CO. HUNTERSVILLE 28078 271 $65,661 PHOENIX SALMON US INC CALAIS 04619-0991 0 $65,001 MAGNETIC RESONANCE TECH OF ME BANGOR 04401-3990 127 $64,725 MID STATE MACHINE PRODUCTS INC WINSLOW 04901-0727 556 $64,219 SHAW BROTHERS CONSTRUCTION INC GORHAM 04038-0069 271 $63,934 STRATTON LUMBER INC STRATTON 04982-0160 248 $63,664 DELORME PUBLISHING CO INC YARMOUTH 04096-0298 591 $63,360 J S MCCARTHY CO INC AUGUSTA 04330-7815 121 $61,828 V I P INC LEWISTON 04240-3509 0 $60,915 GE COMMERCIAL EQUIPMENT HOLDIN DANBURY 06813-3649 0 $60,677 PORTAGE WOOD PRODUCTS LLC PORTAGE 04768-0111 0 $60,226 YALE FINANCIAL SERVICES, INC. DANBURY 06813-3649 0 $58,309 PRENTISS & CARLISLE CO INC BANGOR 04401-4725 0 $58,198 NES EQUIPMENT SERVICES CORPORA PLANO 75026-0888 0 $58,118 STAPLES OFFICE SUPERSTORE EAST FRAMINGHAM 01702-4478 0 $58,043 VOLK PACKAGING CORP BIDDEFORD 04005 140 $57,810 BANK OF AMERICA N A CHARLOTTE 28255 0 $57,425 MARTINS POINT HEALTH CARE INC PORTLAND 04104-5040 0 $57,012 CITIZENS LEASING CORP CLEVELAND 44109-6003 0 $56,560 DEERE CREDIT INC DES MOINES 50306-3505 0 $56,501 ANDROSCOGGIN SAVINGS BANK LEWISTON 04243-1407 0 $54,762 CORRECT BUILDING PRODUCTS LLC BIDDEFORD 04005 140 $54,171 GARDNER CHIPMILLS LINCOLN LLC LINCOLN 04457-0189 0 $52,807 MIDWEST PRICE COMPANY LLC WEST PARIS 04289-5226 0 $52,405 TRUE TEXTILES INC GUILFORD 04443 0 $52,061 RT NEW ENGLAND FRANCHISE LLC ATLANTA 30329 0 $51,998 INTERMED PA SOUTH PORTLAND 04106 0 $51,925

10

Business Name City/Town ZIP Code Municipal Code Refund

NORTHEAST BANK LEWISTON 04240-6594 0 $51,593 RICH TOOL & DIE CO SCARBOROUGH 04074-9316 483 $51,452 RUMFORD COGENERATION CO LP RUMFORD 04276-2045 473 $51,373 PINE STATE TRADING CO AUGUSTA 04330-7199 0 $51,203 TJX COMPANIES INC & SUBS FRAMINGHAM 01701-4666 0 $51,198 SYNERGENT PORTLAND 04104-5024 565 $51,023 COOPER WIRING DEVICES INC HOUSTON 77210-4446 163 $50,202 TEX TECH INDUSTRIES INC N MONMOUTH 04265-0008 381 $49,888 TIMES RECORD THE BRUNSWICK 04011-3455 0 $49,677 IMERYS KAOLIN INC ROSWELL 30076-4860 503 $49,638 CTME LLC WICHITA 67207-1161 0 $49,567 EMERY WATERHOUSE CO & SUBS PORTLAND 04104-5020 453 $48,566 MAINE MACHINE PRODUCTS CO SOUTH PARIS 04281-0260 434 $48,358 UNITED PARCEL SERVICE INC NY WATERTOWN 02472-5002 0 $48,082 MOOSE RIVER LUMBER CO MOOSE RIVER 04945-0454 386 $48,007 AMERICAN TOWER CORP ATLANTA 31139-0597 0 $47,913 CAMDEN NATIONAL BANK CAMDEN 04843-0310 0 $47,858 PINE TREE WASTE SYSTEM INC HOUSTON 77025-1119 364 $47,646 NEMI PUBLISHING CO INC LEWISTON 04240-5025 253 $47,269 RICHARD CARRIER TRUCKING INC SKOWHEGAN 04976-0718 494 $46,504 CENTRAL MAINE MAGNETIC IMAGING LAKE FOREST 92630-8407 0 $46,396 SAFE HANDLING INC AUBURN 04211 120 $46,176 WGME INC HUNT VALLEY 21030-2207 0 $45,536 TD EQUIPMENT FINANCE, INC LEWISTON 04243-5000 0 $45,095 ASSOCIATED GROCERS OF MAINE IN GARDINER 04345-5000 264 $44,833 APPLICATORS SALES & SERVICE IN PORTLAND 04104-0109 453 $44,578 SIGCO INC WESTBROOK 04092-2077 565 $44,482 LINCARE INC CLEARWATER 33758-9004 0 $43,915 OSC SPORTS WESTBROOK 04092-2013 0 $43,655 BELL MANUFACTURING CO LEWISTON 04240-7738 333 $43,275 NRF DISTRIBUTORS INC AUGUSTA 04338-2467 121 $43,230 GENERAL ALUM & CHEMICALS CORPO SEARSPORT 04974-0436 485 $43,107 BATH SAVINGS INSTITUTION & SUB BATH 04530-2608 0 $43,057 LOHMANN ANIMAL HEALTH INTERNAT WINSLOW 04901-0632 581 $42,415 AUTO EUROPE LLC PORTLAND 04101-4701 453 $42,078 SPECTRUM PRINTING & GRAPHICS I PORTLAND 04103-1064 453 $41,791 BANGOR RACEWAY BANGOR 04401-6845 127 $41,440 REED & REED INC WOOLWICH 04579-0370 590 $40,731 INDOPCO INC & AFF CYPRESS 77429 309 $40,668 DUCKTRAP RIVER FISH FARM LLC BELFAST 04915-6035 133 $40,563 BAL GLOBAL FINANCE LLC ATLANTA 30348-5578 0 $39,959 LUMBRA HARDWOODS INC MILO 04463-0337 378 $39,557 H O BOUCHARD INC HAMPDEN 04444-0249 286 $39,180 HEALTH DIALOG INC BOSTON 02109 453 $39,141 GENEST CONCRETE WORKS INC. SANFORD 04073-0151 481 $38,855 CIT COMMUNICATIONS FINANCE COR LIVINGSTON 07039 0 $38,826 LIMINGTON LUMBER CO EAST BALDWIN 04024-0047 125 $38,434 HUSSEY SEATING COMPANY NO BERWICK 03906 409 $38,362 LOUIS PARADIS INC FORT KENT 04743 0 $37,923 EJ CARRIER INC JACKMAN 04945-0489 312 $37,912 KENNEBEC SAVINGS BANK AUGUSTA 04332-0050 0 $37,538 THE FIRST DAMARISCOTTA 04543-0940 0 $36,935 BROCKWAY SMITH COMPANY ANDOVER 01810-5887 453 $36,724

11

Business Name City/Town ZIP Code Municipal Code Refund

WISE BUSINESS FORMS INC ALPHARETTA 30004-3375 453 $36,541 OLYMPUS AMERICA INC SCHAUMBURG 60159 0 $36,380 MAINE CARDIOLOGY ASSOC SOUTH PORTLAND 04106-6942 0 $35,894 CAPITAL PIZZA HUTS INC WICHITA 67226-8125 0 $35,851 PRIME TANNING CO INC & SUBS BERWICK 03901 138 $35,746 ORION ROPEWORKS INC WINSLOW 04901-2618 0 $35,578 CLARIANT CORPORATION LEWISTON 04240-1303 333 $35,048 CISCO SYSTEMS CAPITAL CORP SAN ANTONIO 78217-8168 453 $34,736 AFFILIATED LABORATORY BANGOR 04402-0638 0 $34,626 ACADIA HOME CARE ORLANDO 32804 0 $34,372 ORTHOPAEDIC ASSOCIATES PA PORTLAND 04104-1260 453 $34,222 PENOBSCOT ENERGY RECOVERY CO ORRINGTON 04474-0160 425 $34,134 SUNDAY RIVER SKIWAY CORP NEWRY 04261-3229 403 $33,914 FED EX GROUND PACKAGE SYS INC PITTSBURGH 15230-0108 0 $33,248 DIAMOND PHOENIX CORPORATION LEWISTON 04241-1608 333 $33,182 KINDRED NURSING CENTERS WEST L LOUISVILLE 40202 0 $33,111 SENSOR RESEARCH & DEVELOPMENT ORONO 04473-3702 424 $32,730 WHOLE FOODS MARKET GROUP INC AUSTIN 78703-4648 453 $32,672 HEWLETT-PACKARD FINANCIAL SERV CUPERTINO 95014 0 $32,105 XEROX LEASE EQUIPMENT LLC WEBSTER 14580-0474 0 $31,844 SAM'S EAST INC BENTONVILLE 72716-0001 0 $31,719 THE TALARIA COMPANY LLC TRENTON 04605-6029 0 $31,679 PORTLAND PIPE LINE CORPORATION SOUTH PORTLAND 04116-2590 503 $31,296 ADVANTAGE PAYROLL SERVICES INC ROCHESTER 14625-2311 0 $31,153 DYSARTS TRANSPORTATION INC BANGOR 04402-1689 297 $30,768 CATERPILLAR FINANCIAL SV CORP NASHVILLE 37203-5251 0 $30,669 HERTZ EQUIPMENT RENTAL CORPORA PLANO 75026-0888 483 $30,198 GARDNER CHIPMILLS MILLINOCKET LINCOLN 04457-0189 377 $30,138 R H FOSTER ENERGY LLC HAMPDEN 04444-0161 0 $29,744 MAINE PARTS & MACHINE INC PORTLAND 04103-5944 453 $29,722 SHIPYARD BREWING COMPANY LIMIT PORTLAND 04101-4219 453 $29,467 AAA NORTHERN NEW ENGLAND PORTLAND 04104-3544 453 $29,406 R F JORDAN & SONS CONSTRUCTION ELLSWORTH 04605-0809 244 $29,233 SCIENTIFIC GAMES INC ALPHARETTA 30004-7712 0 $29,060 RILEY MEDICAL INC AUBURN 04210-8308 120 $28,924 GAGNE & SON CONCRETE BLOCKS IN BELGRADE 04917-3708 0 $28,922 WILLIAM ARTHUR INC WEST KENNEBUNK 04094-0460 319 $28,915

SUGARLOAF MTN CORP & SUBS CARRABASSETT VALLE 04974 596 $28,665

NORTHEAST PACKAGING CO PRESQUE ISLE 04769-0328 456 $28,279 POTTLES TRANSPORTATION INC HERMON 04401-7219 297 $28,268

CHEP USA UPPER SADDLE RIVER 07458 0 $28,197

FLEMISH MASTER WEAVERS INC SANFORD 04073-2484 481 $27,762 MICRODYNE OUTSOURCING INC ORONO 04473-3607 424 $27,551 CARLEN TRANSPORT INC HAMPDEN 04444-1942 286 $27,250

BIO MEDICAL APPLICATION OF MAI PLYMOUTH MEETING 19462-1646 0 $27,144

BUMBLE BEE FOODS LLC PROSPECT HARBOR 04669-0069 272 $26,424 WOODARD & CURRAN INC PORTLAND 04102-1931 0 $26,214 FAMILY DOLLAR INC CHARLOTTE 28201-1017 0 $25,902 TARGET STORES PANTEGO 76013-4631 127 $25,322 GORHAM SAVINGS BANK GORHAM 04038-1145 0 $25,104 PIERCE ATWOOD LLP PORTLAND 04101-4033 0 $24,708 WHITE BROS INC WESTBROOK 04092-4438 565 $24,511

12

Business Name City/Town ZIP Code Municipal Code Refund

BJ S ME OPERATING CORP NATICK 01760-2400 0 $24,383 GMRI INC. ORLANDO 32809-4617 0 $24,298 ANTHEM INSURANCE COMPANIES INDIANAPOLIS 46204-4906 0 $23,861 MAINE EYE CENTER PA PORTLAND 04102-2726 453 $23,777 CUMBERLAND FARMS INC CANTON 02021-1426 0 $23,736 TETRA FINANCIAL GROUP LLC SALT LAKE CITY 84121-4772 0 $23,427 DIRIGO PINES INN LLC ORONO 04473-3479 424 $23,125 MAINE EMPLOYERS MUTUAL INSURAN PORTLAND 04104-7409 453 $22,963 CIRCUIT CITY STORES INC RICHMOND 23242 0 $22,789 VERRILL & DANA LLP PORTLAND 04112-0586 453 $22,683 DIRECT MAIL OF MAINE INC SCARBOROUGH 04070 483 $22,648 CALIFORNIA FIRST NATIONAL BANK IRVINE 92612-1079 0 $22,625 UNIFIRST CORPORATION WILMINGTON 01887 0 $22,510 MID MAINE HOLDINGS LLC LEWISTON 04240-3506 333 $22,475 BRUCE A MANZER INC ANSON 04911-3424 0 $22,462 MAC-GRAY SERVICES INC WALTHAM 02451-1264 0 $22,438 BIDDEFORD INTERNET CORPORATION BIDDEFORD 04005 0 $22,430 VOISINE BROS INC FORT KENT MILLS 04744-0160 396 $22,325 BELL ENTERPRISES INC CALAIS 04619-0378 424 $22,263 PMCAVOY CORPORATION, INC ROME 04963 0 $22,224 MMG INSURANCE CO PRESQUE ISLE 04769-0729 456 $21,999 DOLLAR TREE STORES INC SCHAUMBURG 60159-0365 0 $21,881 BEST BUY STORES LP MINNEAPOLIS 55440-9312 0 $21,743 DAHL CHASE DIAGNOSTIC SERVICES BANGOR 04401 0 $21,701 WILD BOYS LLC RICHMOND 04357-1152 465 $21,640 NORWAY SAVINGS BANK NORWAY 04268-0347 0 $21,610 ACADIA INSURANCE CO WESTBROOK 04092-3805 0 $21,593 LNT INC SCHAUMBURG 60062 0 $21,389 HAMMOND LUMBER CO BELGRADE 04917-0500 0 $21,244 NADEAU LOGGING INC FORT KENT 04743-0106 256 $21,091 JOTUL NORTH AMERICA INC GORHAM 04038 271 $21,082 BURRELLESLUCE LLC PRESQUE ISLE 04769-2819 0 $21,058 R F CHAMBERLAND INC SAINT AGATHA 04772-0188 475 $20,946 VILLAGE CANDLE INC TOPSHAM 04086 529 $20,893 EASTERN MAINE MEDICAL CENTER BREWER 04412-1005 - $20,420 BANGOR PUBLISHING CO BANGOR 04402-1329 0 $20,383 ENEFCO USA INC AUBURN 04211-1120 120 $20,367

PALACE PLAYLAND ASSOCIATES LLC OLD ORCHARD BEACH 04064-0355 420 $20,127

ALL ERECTION & CRANE RENTAL CO INDEPENDENCE 44131-2315 0 $19,692 US BANCORP EQUIPMENT & FINANCE MARSHALL 56258 0 $19,681 ZYACORP ENTERTAINMENT LLC MANCHESTER 03104-3111 0 $19,603 DISABILITY REINSURANCE MANAGEM MILWAUKEE 53201-3121 0 $19,546 KENNEBUNK SAVINGS BANK KENNEBUNK 04043-0028 0 $19,546 GARELICK FARMS LLC FRANKLIN 02038-3109 127 $19,523 CSP MOBILE PRODUCTIONS LLC SACO 04072-1881 474 $19,491 HALE TRAILER BRAKE & WHEEL INC VOORHEES 08043-7400 0 $19,465 SMITH & WESSON CORP HOULTON 04730-3308 305 $19,338 MAINE BANK & TRUST CO BRIDGEPORT 06604-4917 0 $19,192 MILO CHIP LLC JACKMAN 04945-0489 378 $19,172 SONOCO PRODUCTS CO HARTSVILLE 29550-3300 446 $18,815 IRON MOUNTAIN INFORMATION MGMT COLLEGEVILLE 19426-4908 483 $18,795 NORTHCENTER FOODSERVICE LLC AUGUSTA 04338 121 $18,761 DYSARTS SERVICE INC BANGOR 04402-1689 0 $18,640

13

Business Name City/Town ZIP Code Municipal Code Refund

BOISE CASCADE OFFICE PRODUCTS INDIANAPOLIS 46250 0 $18,577 RIVERVIEW LEASE/LOAN HOLDING I DANBURY 06813-3649 0 $18,493 CAVENDISH AGRI SERVICES INC PRESQUE ISLE 04769 0 $18,331 BRENTWOOD DISTRIBUTION LLC RICHMOND 04357-3712 465 $18,269 FSB BANCORP MHC & SUBSIDIARY FARMINGTON 04938-0825 0 $18,188 LYMAN MORSE BOATBUILDING CO IN THOMASTON 04861-3714 527 $18,092 CENTRAL DISTRIBUTORS INC LEWISTON 04240 333 $17,811 OLYMPIA EQUITY INVESTORS V LLC PORTLAND 04101-4177 453 $17,788 CROWN EQUIPMENT CORP NEW BREMEN 45869-1247 565 $17,683 HARTT TRANSPORTATION SYSTEMS I BANGOR 04402-1385 0 $17,669 PITNEY BOWES INC TAMPA 33609-1059 0 $17,621 PINELAND FARMS INC NEW GLOUCESTER 04260-5100 0 $17,499 MAINE METAL RECYCLING INC AUBURN 04211-1478 120 $17,435 RESTWEND LLC AUGUSTA 04330-7891 0 $17,395 SAUNDERS MFG CO INC READFIELD 04355-3924 463 $17,320 RTS PACKAGING LLC NORCROSS 30091-4098 483 $17,292 THE GAGE COMPANY PORTLAND 04104-0698 0 $17,088 MAINE WOOD RECYCLING INC ASHLAND 04732-0216 117 $17,057 MAINE MUNICIPAL ASSOCIATION AUGUSTA 04330-8008 121 $16,984 D & G P-R COMPANY GORHAM 04038-2643 565 $16,558 HEWLETT-PACKARD FINANCIAL SERV CUPERTINO 95014 0 $16,478 TATE & LYLE INGREDIENTS AMERIC DECATUR 62521-1578 305 $16,443 HOMSTEAD ENTERPRISES INC PITTSFIELD 04967-0400 0 $16,430 WASTE MANAGEMENT OF MAINE INC ATLANTA 30329-2212 0 $16,399 VILLAGE CAR CO BANGOR 04402-1386 127 $16,366 FIBER MATERIALS INC BIDDEFORD 04005-4414 0 $15,994 PORTLAND HOTEL ASSOCIATES LLC EXETER 03833-0945 453 $15,985 CONIFER IND INC NEW GLOUCESTER 04260-0500 0 $15,956 TYLER TECHNOLOGIES INC FALMOUTH 04105-1387 251 $15,948 FEDERAL DISTRIBUTORS INC LEWISTON 04241-2007 333 $15,883 STOLT SEA FARM OF MAINE INC BINGHAM 04920 141 $15,822 HARRY H MELCHER & SONS INC BINGHAM 04920-0701 141 $15,705 MAINELY TRUSSES, INC. FAIRFIELD 04937-0377 250 $15,668 WHITCO PROPERTIES INC FALMOUTH 04105-1178 0 $15,637 IMMU CELL CORP PORTLAND 04103-1066 453 $15,600 MAINE HEAVY EQUIPMENT RENTAL I LEWISTON 04240-3856 333 $15,529 MAINE EYE CARE ASSOCIATES WATERVILLE 04901-4559 0 $15,415 YAMAHA MOTOR CORP USA & SUBS CYPRESS 90630-5101 0 $15,400 RIVERWATCH LLC LEWISTON 04240-7123 120 $15,399 OCTOBER CORPORATION PORTLAND 04112-8516 399 $15,344 VIC FIRTH MFG, INC. NEWPORT 04953-3028 401 $15,314 PRECISION MANUFACTURING SOLUTI BIDDEFORD 04005-4336 140 $15,279 COMPOUNDING SOLUTIONS LLC LEWISTON 04240-1000 333 $15,259 SEAFAX INC & SUBS PORTLAND 04112-5340 209 $15,236 DOVER PROPERTIES LLC YARMOUTH 04096-2299 260 $15,167 THOS MOSER CABINET MAKERS INC AUBURN 04211-1237 120 $15,114 BINAX INC SCARBOROUGH 04074-8303 483 $15,075 NICOLS BROTHERS LOGGING MEXICO 04257-0012 473 $14,994 OAK ISLAND SEAFOOD INC ROCKLAND 04841-1161 468 $14,992 VESSEL SERVICES INC PORTLAND 04101 453 $14,980 PETCO ANIMAL SUPPLIES STORES I BEDFORD 76095-8507 0 $14,967

ALLEN & SONS LTD ST ZACHARIE BEAUCE G0M 2C0 825 $14,819

WASCO PRODUCTS INC SANFORD 04073 481 $14,808

14

Business Name City/Town ZIP Code Municipal Code Refund

YORK HOWARD A MEDWAY 04460-0089 371 $14,781 SPX CORPORATION RAYMOND 04071-0949 462 $14,699 AETNA LIFE INSURANCE CO HARTFORD 06156 0 $14,655 GECF LOAN LEASE HOLDING INC DANBURY 06813-3649 0 $14,620 CHOPPER ONE INC EAGLE LAKE 04739-0243 233 $14,372 CARRIER CHIPPING INC SKOWHEGAN 04976-0886 494 $14,254 SBA PROPERTIES INC BOCA RATON 33487-2797 0 $14,213 CROWN CREDIT COMPANY NEW BREMEN 45869-1313 0 $14,212 PRODUITS FORESTIERS ANTICOSTI SAINTE FOY G1V 4M6 821 $14,205 MODERN WOODCRAFTS LLC PLAINVILLE 06062 333 $14,166 CANTEEN SERVICE CO BANGOR 04402-0895 0 $13,964 ITOCHU CHEMICAL AMERICAS INC WHITE PLAINS 10601-1811 0 $13,931 GROVER GUNDRILLING INC NORWAY 04268-0711 0 $13,925 JONES & VINING INC & SUBS LEWISTON 04241 333 $13,903 G LAVOIE INC POHENEGAMOOK G0L 1J0 803 $13,890 A S & C B GOULD INC CORNVILLE 04976-6338 205 $13,863 GEORGE C HALL & SONS INC ROCKLAND 04841 0 $13,838 MEGA INDUSTRIES LLC GORHAM 04038-2646 271 $13,820 INSULSAFE TEXTILES INC GREENE 04236-0149 333 $13,817 WILD OATS MARKETS INC ATLANTA 30329 453 $13,810 STEEL SERVICE CENTER LEWISTON 04240-1410 333 $13,724 CITICAPITAL COMMERCIAL LEASING IRVING 75016-5929 0 $13,546 NORTHEAST PUBLISHING CO PRESQUE ISLE 04769-0510 0 $13,515 METSO PAPER USA, INC BIDDEFORD 04005 140 $13,501 CENTRAL MAINE MOTOR INC WATERVILLE 04901 556 $13,389 PORTLAND VALVE LLC SOUTH PORTLAND 04116-2888 503 $13,324 CONSOLIDATED CONTAINER COMPANY OMAHA 68154-3975 453 $13,265 FORMTEK INC CLINTON 04927-3611 196 $13,199 ANGOSTURA INTERNATIONAL LTD AUBURN 04210-9055 120 $13,135 S & M ENTERPRISES INC ALLAGASH 04774 107 $13,044 FARRIN BROS & SMITH INC HARMONY 04942-9501 156 $13,038 SULLIVAN LOGGING INC ASHLAND 04732-0638 0 $12,954 FARMINGTON CHIPPING ENTERPRISE JACKMAN 04945-0488 253 $12,952 ALTERNATIVE MANUFACTURING INC WINTHROP 04364-1253 585 $12,923 MARRINERS INC ROCKPORT 04856-0600 0 $12,869 BEGA INC BANGOR 04401 0 $12,792 CIT GROUP THE/EQUIPMENT FINANC LIVINGSTON 07039-5703 0 $12,735 FRIENDLY ICE CREAM CORP WILBRAHAM 01095-1002 0 $12,711 PURESTAT TECHNOLOGIES INC LEWISTON 04240-2302 333 $12,345 ADVANCE STORES COMPANY INC PLANO 75026-0888 0 $12,294 BAKER NEWMAN & NOYES PORTLAND 04112-0507 453 $12,278 BIG ROCK INC MARS HILL 04758 364 $12,278 NEW ENGLAND WASTE SERVICES OF HOUSTON 77025-1119 535 $12,227 LIBERTY MUTUAL INS CO INDIANAPOLIS 46250-4352 0 $12,226 PARKER LUMBER CO BRADFORD 04410-3124 150 $12,219 WHITE OAK INC SAINT FRANCIS 04774-3006 477 $12,158 MEDICAL MUTUAL INS CO OF ME PORTLAND 04112 453 $12,107 CENTRAL EQUIPMENT CO STILLWATER 04489 421 $12,059 SYSMEX AMERICA INC MUNDELEIN 60060 0 $11,961 WOLF EYE ASSOCIATES PA LEWISTON 04240-7053 333 $11,879 B & N ENTERPRISES INC FORT KENT MILLS 04744-0163 256 $11,798 ODAT MACHINE INCORPORATED GORHAM 04038 271 $11,586 TEM INC BUXTON 04093-6018 168 $11,440

15

Business Name City/Town ZIP Code Municipal Code Refund

NORTHEAST PAPER SERVICES LLC SCARBOROUGH 04074-7155 483 $11,400 ASSOCIATED HEALTH RESOURCES IN AUGUSTA 04330-4910 446 $11,197 LUCERNE FARMS INC FORT FAIRFIELD 04742-0510 255 $11,175 TIM DONUT US LIMITED INC DUBLIN 43017-5014 0 $11,172 JO-ANN STORES INC HUDSON 44236-4011 0 $11,048 DRUMMOND WOODSUM & MACMAHON PORTLAND 04101 453 $11,041 FUNTOWN SPLASHTOWN USA INC SACO 04072-9662 474 $11,035 MAINE CENTER FOR CANCER MEDICI SCARBOROUGH 04074-9692 483 $11,016 NEWPORT INDUSTRIAL FABRICATION NEWPORT 04953 401 $11,003 AUBURN MFG INC MECHANIC FALLS 04256-0220 0 $10,999 CAVENDISH FARMS OPERATIONS INC PRESQUE ISLE 04769-2214 0 $10,950 PORTLAND MAINE BASEBALL INC PORTLAND 04104-0636 453 $10,934 FILENES C/O THE MAY DEPT STORE CINCINNATI 45202-2424 503 $10,929 CIVES CORP AUGUSTA 04332-1077 121 $10,915 ORCHARD TRAILS HOUSING LLC ORONO 04473 0 $10,873 MERRILL MERCHANTS BANKSHARES I BRIDGEPORT 06604 0 $10,860 MECHANICS SAVINGS BANK AUBURN 04212-0400 0 $10,795 CHAPMAN TRUCKING INC AUBURN 04210-3807 120 $10,787 OLDCASTLE PRECAST INC TUCKER 30084-3818 120 $10,787 VAUGHN THIBODEAU & SONS INC BANGOR 04401 0 $10,757 LOUISIANA-PACIFIC CORP & SUBS HAYDEN LAKE 83835 124 $10,683 MATTINGLY PRODUCTS COMPANY INC NORTH ANSON 04958-0105 113 $10,657 ADVENTURE AMUSEMENTS LLC SACO 04072-9662 474 $10,609 BERLIN CITY OF PORTLAND INC PORTLAND 04103-1039 453 $10,565 DAHL CHASE PATHOLOGY ASSOC PA BANGOR 04401 127 $10,534 HILB ROGAL AND HOBBS OF NORTHE AUBURN 04212-0040 0 $10,452 FRENCH LOGGING INC JACKMAN 04945-0159 357 $10,370 JOHNS MANVILLE DALLAS 75240-5017 333 $10,352 ALLEN & COLES MOVING LLC PORTLAND 04102-1434 453 $10,323 GENERAL PARTS INC RALEIGH 27604-1794 0 $10,228 STONEYVALE INC EXETER 04435-3410 249 $10,200 OCE IMAGISTICS INC TRUMBULL 06611-4724 0 $10,042 PLUM CREEK TIMBER COMPANY LP FAIRFIELD 04937-0400 0 $10,008 ASML HOLDING US INC & SUBS TEMPE 85284-2601 565 $9,981 MAINE RECYCLING CORP LISBON FALLS 04252 342 $9,957 TREELINE INC LINCOLN 04457-0127 192 $9,954 ANDROSCOGGIN CARDIOLOGY LLC AUBURN 04210-5966 120 $9,924 ALLEN EDMONDS SHOE CORP PORT WASHINGTON 53074-0998 333 $9,830 SPLASHTOWN USA LLC SACO 04072-9662 474 $9,799 YALE CORDAGE INC SACO 04072-1804 474 $9,728 JOHN LUCAS TREE EXPERT CO PORTLAND 04104-0958 453 $9,674 GETTY PETROLEUM MARKETING INC EAST MEADOW 11554-1551 0 $9,654 NEP SK INC PRESQUE ISLEE 04769 0 $9,633 H C HAYNES INC WINN 04495-0096 0 $9,630 PORT OF AUBURN LLC AUBURN 04211-1567 120 $9,613 KATAHDIN TRUST CO HOULTON 04730-0036 0 $9,582 CALIFORNIA FIRST LEASING CORP IRVINE 92612-1092 0 $9,503 BUSH EQUITIES INC PORTLAND 04103-4349 0 $9,502 PORTLAND REGENCY INC PORTLAND 04101-5024 453 $9,473 MOUNTAIN MACHINE WORKS AUBURN 04210-8822 120 $9,395 HOGAN TIRE INC HOULTON 04730-3001 0 $9,276 PALLET ONE OF MAINE INC LIVERMORE FALLS 04254-0711 346 $9,270 MAINE OXY ACETYLENE SUPPLY CO AUBURN 04210-4869 120 $9,229

16

Business Name City/Town ZIP Code Municipal Code Refund

KATAHDIN ANALYTICAL SERVICES I SCARBOROUGH 04070-0540 0 $9,183 BERNSTEIN SHUR SAWYER & NELSON PORTLAND 04104-5029 0 $9,145 R A THOMAS LOGGING INC GUILFORD 04443-6039 282 $9,140 HAROLD WARREN CONSTRUCTION CO CHELSEA 04330-1146 190 $9,111 UNIVERSITY CREDIT UNION ORONO 04469-0001 0 $9,027 HOYA CORPORATION LEWISTON 04240-3545 333 $8,936 KENNEBEC PHARMACY & HOME CARE AUGUSTA 04330-7705 121 $8,820 HPSC INC DANBURY 06813 0 $8,793 MAINE SAVINGS FEDERAL CREDIT U HAMPDEN 04444-0347 0 $8,751 NEPW LOGISTICS INC SOUTH PARIS 04281-1593 0 $8,738 COLD BROOK ENERGY BANGOR 04402-1689 286 $8,724 GRAVES SUPERMARKET INC PRESQUE ISLE 04769-1620 456 $8,709 BRINKS INC RICHMOND 23226 0 $8,625 D L GEARY BREWING CO INC PORTLAND 04103-1066 453 $8,624 RETURNABLE SERVICES INC AUGUSTA 04330-4273 453 $8,601 CONTOUR360î CORP CORNISH 04020 204 $8,571 JACKMAN LUMBER INC JACKMAN 04945-0425 0 $8,511 ZALE DELAWARE INC IRVING 75015 0 $8,456 CARROLS CORP SYRACUSE 13217-6969 0 $8,415 RELIANCE STANDARD LIFE INS CO S PORTLAND 04106-3292 0 $8,393 COSTIGAN CHIP LLC JACKMAN 04945-0489 376 $8,362 DICKINSON FROZEN FOODS INC SUGAR CITY 83448-0359 256 $8,360 CASCO BAY EYECARE LLC PORTLAND 04112-7487 0 $8,317 CPORT CREDIT UNION PORTLAND 04104-0777 453 $8,315 S & S TRANSPORTATION INC LINCOLN 04457-0336 192 $8,264 RI RA PORTLAND LLC NEW CANAAN 06840-0695 0 $8,251 EASTWOOD CONTRACTORS INC BREWER 04412-5443 153 $8,244 TIM HORTONS (NEW ENGLAND) INC DUBLIN 43017-5014 0 $8,197 KENNEBEC TECHNOLOGIES AUGUSTA 04330-8220 121 $8,186 ARUNDEL MACHINE TOOL CO INC ARUNDEL 04046-7979 116 $8,158 E J JALBERT INC FORT KENT 04743-1119 803 $8,137 TRANS TECH INDUSTRIES INC BREWER 04412-2271 153 $8,120 CARVER BROTHERS LOGGING PATTEN 04765-0746 438 $8,115 EYE CENTER OF CENTRAL MAINE WATERVILLE 04901-4501 556 $7,985 PINE TREE WASTE SYSTEM INC HOUSTON 77025-1119 364 $7,985 WALPOLE WOODWORKERS INC WALPOLE 02081-0151 0 $7,973 CIT TECHNOLOGY FINANCING SVCS LIVINGSTON 07039-5703 0 $7,971 HAROLD MACQUINN INC ELLSWORTH 04605-0789 287 $7,969 HUTTIG BUILDING PRODUCTS ST LOUIS 63141 0 $7,969 SLIDE WORKS INC PORTLAND 04103-1042 453 $7,968 VIKING INC BELFAST 04915 0 $7,936 BELL FARMS INC LEWISTON 04240-1102 0 $7,887 CIANBRO FABRICATION & COATING PITTSFIELD 04967-1000 446 $7,883 MID-MAINE COMMUNICATIONS INC BANGOR 04401 0 $7,882 LAGERSTROM FARMS INC PRESQUE ISLE 04769-0351 456 $7,842 SPECTRUM MEDICAL GROUP PA SCARBOROUGH 04074 0 $7,806 SELIGMAN DATA CORP NEW YORK 10017-5516 503 $7,789 WRIGHT-PIERCE TOPSHAM 04086-1204 0 $7,789 CHAFE RESTAURANT CORP FREEPORT 04032 0 $7,774 HERBERT L HARDY & SON INC SMYRNA MILLS 04780-0164 231 $7,708 CARDIOVASCULAR CONSULTANTS OF SCARBOROUGH 04074-7164 0 $7,704 KTI BIO FUELS INC HOUSTON 77025-1119 333 $7,685 STATE FARM MUTUAL AUTOMOBILE I BLOOMINGTON 61710-0001 0 $7,662

17

Business Name City/Town ZIP Code Municipal Code Refund

KENNEBEC YACHT CLUB PORTLAND 04101-4177 556 $7,654 NEW ENGLAND TECH AIR INC SCARBOROUGH 04074-9820 483 $7,567 FERRAIOLO CONSTRUCTION INC ROCKLAND 04841 468 $7,566 MID-COAST RECREATION CENTER IN ROCKPORT 04856-0776 469 $7,563 TRUE NORTH SALMON US INC-CONS CALAIS 04619-0991 354 $7,557 BLUE ROCK INDUSTRIES WESTBROOK 04098-5002 565 $7,550 NATIONAL DISTRIBUTORS INC SOUTH PORTLAND 04106-6144 503 $7,537 TNT ROAD COMPANY INC FORT KENT 04743-1937 256 $7,483 MEDICAL REHABILITATION ASSOC P LEWISTON 04240-7637 333 $7,470 CRI SIL LLC BIDDEFORD 04005-3949 140 $7,436 WAHLCO METROFLEX LEWISTON 04240-3511 333 $7,414 ED PELLETIER & SONS INC MADAWASKA 04756-0475 356 $7,398 AGGREGATE RECYCLING CORP ELIOT 03903-0363 242 $7,390 ENVIROLOGIX INC PORTLAND 04103 453 $7,357 AFFILIATED HEALTHCARE MANAGEME BANGOR 04402-0940 0 $7,308 GOLD STAR CLEANERS BREWER 04412-0757 0 $7,302 CORNVILLE CONSTRUCTION INC CORNVILLE 04976-6338 205 $7,257 FPM DONUT INC AUBURN 04210-6115 120 $7,202 REGIS CORP MINNEAPOLIS 55439-2131 0 $7,187 NEOKRAFT SIGNS INC LEWISTON 04240-5801 333 $7,180 JT MACHINE INC WESTBROOK 04092-1925 565 $7,145 OLYMPIA EQUITY INVESTORS I LP PORTLAND 04101-4811 453 $7,127 PLASTIC DESIGN INC MIDDLETOWN 06457-1520 446 $7,109 FURBUSH ROBERTS PRINTING CO IN BANGOR 04401-6705 127 $7,104 COLLETTES DONUT SHOPPE LEWISTON 04240-2233 333 $7,101 HEATHROW CORPORATION LEWISTON 04243-0399 0 $7,081 PRECAST CONCRETE PRODUCTS OF M TOPSHAM 04086 529 $7,051 PLASTIC AND HAND SURGICAL ASSO SOUTH PORTLAND 04106-2430 503 $7,035 MACOMBER INC PORTLAND 04101-4617 453 $7,034 TEX SHIELD INC EASTPORT 04631-0905 238 $6,991 COACTIV CAPITAL PARTNERS LLC SCHAUMBURG 60159-0365 0 $6,912 IDEXX DISTRIBUTION INC WESTBROOK 04092-2040 0 $6,861 ABERCROMBIE & FITCH STORES INC ATLANTA 30329 0 $6,859 PETRONINO CORP LEWISTON 04240 333 $6,711 RAINBOW FEDERAL CREDIT UNION LEWISTON 04240 0 $6,692 OXFORD FEDERAL CREDIT UNION MEXICO 04257-0252 374 $6,671 ENERCON TECHNOLOGIES GRAY 04039-0665 0 $6,551 IRC LEWISTON 04240-1005 333 $6,516 IMAGING FINANCIAL SERVICES INC DANBURY 06813 0 $6,498 HARTFORD INC LEWISTON 04240-5833 333 $6,497 AUBURN MOTOR SALES AUBURN 04210-6306 0 $6,485 MUTUAL OIL CO INC BROCKTON 02303-0250 333 $6,474 ATLANTIC REGIONAL FCU BRUNSWICK 04011-0188 0 $6,453 WATERVILLE WINDOW CO INC WATERVILLE 04903-0724 581 $6,415 NORSTATE FEDERAL CREDIT UNION MADAWASKA 04756-1352 0 $6,391 VILLAGE SUBARU BANGOR 04402-1386 127 $6,373 NEW PORTLAND WOOD FLOORING LLC STRATTON 04982 402 $6,371 PORTLAND SAND & GRAVEL INC. FALMOUTH 04105 276 $6,343 NORTHEAST WELDING & FABRICATIO AUBURN 04210-3719 120 $6,331 SNIDER T & REMLEY J PTNRS WINTHROP 04364 585 $6,331 ROWE FORD SALES WESTBROOK 04098-0109 565 $6,314 DAVIS FORESTY PRODUCTS INC DANFORTH 04424-0189 570 $6,303 SCOTT DUGAS TRUCKING & EXCAVAT YARMOUTH 04096-7510 591 $6,299

18

Business Name City/Town ZIP Code Municipal Code Refund

PEPPERELL TRUST CO BIDDEFORD 04005-5501 0 $6,293 YORK COUNTY FEDERAL CREDIT UNI SANFORD 04073-2409 0 $6,292 MAINE AUTO RADIATOR MFG CO INC LEWISTON 04241-1916 333 $6,287 RBS ASSET FINANCE INC CLEVELAND 44109-6003 0 $6,284 COASTAL METAL FAB INC TOPSHAM 04086-6069 529 $6,223 LABRIE DANIEL SAINT AGATHA 04772-6141 475 $6,205 H&D ENTERPRISES LLC HOULTON 04730-1733 0 $6,199 BIDDEFORD SAVINGS BANK BIDDEFORD 04005-0525 0 $6,149 PORTLAND UROLOGIC ASSOC SOUTH PORTLAND 04106-1999 503 $6,107 HEBERT BROS MADAWASKA 04756 356 $6,096 M DAIGLE & SONS LOGGING INC SAINT FRANCIS 04774-0028 477 $6,095 THIBODEAU CRAIG J WALLAGRASS 04781-3233 549 $6,090 CROWN ATLANTIC COMPANY LLC MCMURRAY 15317 0 $6,083 BERRY DUNN MCNEIL & PARKER PORTLAND 04104-1100 0 $6,059 FRIGON DENNIS W CARATUNK 04925-0099 176 $6,048 JAMES W SEWALL CO INC OLD TOWN 04468-0433 421 $6,042 WILLIAMS FARMS INC NORTH ANSON 04958-7141 113 $6,014 EATON PEABODY BANGOR 04402-1210 0 $6,012 BLUE HILL MARKET INC #126 BLUE HILL 04614-6109 144 $6,007 GAMESTOP INC PANTEGO 76013-4631 503 $5,983 THE MONTALVO CORPORATION GORHAM 04038-2645 271 $5,957 CAPRICORN PRODUCTS LLC PORTLAND 04103-1412 453 $5,929 MOTEL 6 OPERATING LP CARROLLTON 75011-7508 0 $5,921 MERRILL ROAD ASSOCIATES LEWISTON 04240-5835 0 $5,917 QUINTEL IV LLC PORTLAND 04104-0048 0 $5,907 CENTRAL MAINE FEDERAL CREDIT U LEWISTON 04241-1746 0 $5,903 FALMOUTH COUNTRY CLUB FALMOUTH 04105-1140 0 $5,878 THE KENNEBEC COMPANY BATH 04530-2492 130 $5,848 COUSINEAU WOOD PRODUCTS OF MAI NORTH ANSON 04958 113 $5,834 LARRY'S CAR WASH INC LEWISTON 04240-2112 333 $5,813 HALEY CONSTRUCTION INC SANGERVILLE 04479-0339 0 $5,792 SBA NETWORK SERVICES INC BOCA RATON 33487 0 $5,760 HASKELL LUMBER INC LINCOLN 04457-0219 338 $5,759 MAINE PAN ASIAN BISTRO INC S PORTLAND 04106-3206 503 $5,718 PACTIV CORP SUNRISE 33323-2874 503 $5,715 MAINE BIOTECHNOLOGY SERVICES I PORTLAND 04103-3304 453 $5,711 HMS HOST FAMILY RESTAURANTS IN BETHESDA 20817-1828 0 $5,701 FASHION BUG #265 INC COLCORD 74338-3339 0 $5,686 COTHRAN MICHAEL T WINSLOW 04901-7655 581 $5,681 MAINE COMMERCIAL TIRE INC BANGOR 04402-0941 0 $5,674 K & K EXCAVATION INC TURNER 04282 533 $5,667 CNH CAPITAL AMERICA LLC HOUSTON 77267-2346 0 $5,662 TIMBERLAND TRUCKING CO INC EAST MILLINOCKET 04430-0416 371 $5,655 PHARMERICA EAST, INC. LOUISVILLE 40202-2407 453 $5,640 MERIDIAN MOBILE HEALTH LLC BANGOR 04402-0940 0 $5,567 THE MAINE THING INC LOUISVILLE 40207-1130 0 $5,563 COASTAL INDUSTRIAL SACO 04072-1881 467 $5,561 PORTLAND SHELLFISH COMPANY INC PORTLAND 04103-3512 503 $5,557 COMMUNITY CREDIT UNION LEWISTON 04240-6968 333 $5,551 BABINEAU LOGGING WEST ENFIELD 04493-0129 246 $5,543

HOMEGOODS INC UPPER SADDLE RIVER 07458-2304 503 $5,520

SHAWNEE PEAK HOLDINGS INC BRIDGTON 04009-3307 155 $5,513 ROBERT WARREN WENTWORTH JR INC RANGELEY 04970 460 $5,500

19

Business Name City/Town ZIP Code Municipal Code Refund

FREEPORT INN FREEPORT 04032 0 $5,486 KBS BUILDING SYSTEMS INC SOUTH PARIS 04281-0220 434 $5,459 PULLEN INVESTMENT GROUP LLC BRUNSWICK 04011-3710 163 $5,452 ADP INC PARSIPPANY 07054-1265 0 $5,447 TCF EQUIPMENT FINANCE INC WAYZATA 55391 0 $5,447 ENTERPRISE FOUNDRY INC. LEWISTON 04241-1564 333 $5,433 INFINITY FEDERAL CREDIT UNION PORTLAND 04104-5060 0 $5,377 BOMBAY MANAGEMENT INC FREEPORT 04032-7018 260 $5,357 MAINE ENERGY RECOVERY CO HOUSTON 77025-1119 140 $5,323 MAINE ORAL & MAXILLOFACIAL SUR AUBURN 04210-8521 120 $5,265 DORKS UNLIMITED FREEPORT 04032-7018 0 $5,256 ROYAL LOBSTER CO INC SCARBOROUGH 04074-8763 453 $5,225 SBA TOWERS INC BOCA RATON 33487-2797 0 $5,225 DAMARISCOTTA BANK & TRUST CO DAMARISCOTTA 04543-0999 214 $5,213

BARNES & NOBLE BOOKSELLERS INC UPPER SADDLE RIVER 07458 121 $5,210

NORMAN HANSON & DETROY PORTLAND 04101-3500 0 $5,191 CAM MFG INC PRESQUE ISLE 04769-2051 456 $5,186 S M R T INC PORTLAND 04104-0618 453 $5,109 JSI STORE FIXTURES ACQUISITION MILO 04463-0038 378 $5,106 BRUNSWICK FAIRFIELD LLC FREEPORT 04032-7018 163 $5,066 GOGGINS SUPERMARKET INC RANDOLPH 04346-5217 459 $5,065 PARKWOOD INN LTD BRUNSWICK 04011-0092 163 $5,019 NATIONAL WOOD PRODUCTS OF MAIN OXFORD 04270-3563 431 $4,987 IMAGE INC POLAND 04270 450 $4,976 F J CARNEY INC ASHLAND 04732-0728 0 $4,953 AROOSTOOK COUNTY FEDERAL SAVIN CARIBOU 04736-0808 0 $4,939 SMITTYS CINEMA BIDDEFORD LLC MERRIMAC 01860-2241 140 $4,939 MERIDIAN LIFE SCIENCE INC SACO 04072-1840 474 $4,916 LSC HOLDINGS INC BREWER 04412-0218 153 $4,908 THE PEP BOYS PHILADELPHIA 19132-1116 120 $4,878 A E RETAIL WEST LLC ATLANTA 30329 0 $4,872 BCS TRANSPORT INC FORT KENT 04743-0192 0 $4,870 MAINE STATE CREDIT UNION AUGUSTA 04332-5659 121 $4,868 WILLARD C DOYEN & SONS MAPLETON 04757-0205 361 $4,859 BORDER TRUST CO AUGUSTA 04330-4651 0 $4,834 PETER THERIAULT JR INC DANFORTH 04424-0133 215 $4,824 PEDIATRIC CARDIOLOGY ASSOC PORTLAND 04102-3103 453 $4,818 HARMON TIRE ELLSWORTH 04605-1742 244 $4,807 HAMLINS SPORTS WORLD INC WATERVILLE 04901-5067 556 $4,783 MARTIN STEPHEN S PRESQUE ISLE 04769-0785 456 $4,754 ANDERSON FAMILY TREE FARMS CRYSTAL 04747-3127 208 $4,725 MAINE VITREORETINAL CONSULTANT BANGOR 04401-3984 127 $4,702 NICOLS BROTHERS TRUCKING INC MEXICO 04257-0012 473 $4,686 ENDODONTIC ASSOC PA PORTLAND 04103-4351 453 $4,672 P&L LOGGING CORP FORT KENT 04743-0192 0 $4,649

BUCA RESTAURANTS 3 INC UPPER SADDLE RIVER 07458-2304 503 $4,614

CENTRAL MAINE CHRY-PLYM-DODGE WATERVILLE 04901-4525 556 $4,609 WINDHAM MILLWORK INC WINDHAM 04062-1358 578 $4,607 LOST VALLEY INC. LEWISTON 04240-5025 120 $4,593 WAYFARER MARINE CORPORATION CAMDEN 04843-1731 172 $4,541 MORNINGSTAR MARBLE & GRANITE I TOPSHAM 04086-1737 529 $4,509 AFFILIATED MATERIAL SERVICES BANGOR 04402-0940 127 $4,486

20

Business Name City/Town ZIP Code Municipal Code Refund

PORTLAND COUNTRY CLUB FALMOUTH 04105-1730 251 $4,485 ROCKERS INC ROCKPORT 04856-0429 469 $4,463 N H BRAGG & SONS BANGOR 04402-0927 0 $4,454 SMITTYS CINEMA SANFORD LLC MERRIMAC 01860-2241 481 $4,451 SIRUS HAMZAVI MD LLC PA LEWISTON 04240-7656 333 $4,443 PHOENIX WELDING PORTLAND 04103-1032 453 $4,432 2628-6013 QUEBEC INC ST GEORGES G5Y7W2 803 $4,420 MAINE BUCKET COMPANY INC THE LEWISTON 04241-1908 333 $4,410 JAGGER BROTHERS INC SPRINGVALE 04083-0188 481 $4,397 BIG EAST AUTO INC PALMYRA 04965 401 $4,380 SEA DOG VENTURES INC KENNEBUNK 04043-7756 0 $4,328 FORE RIVER WAREHOUSE & STORAGE PORTLAND 04112-0207 453 $4,321 BREWER'S SO FREEPORT MARINE IN SOUTH FREEPORT 04078-0119 260 $4,317 NORTHERN MAINE HAULING, INC SKOWHEGAN 04976-0753 494 $4,312 THE COUNTY FEDERAL CREDIT UNIO CARIBOU 04736-1944 0 $4,308 PCD INC PORTLAND 04104 453 $4,280 SAMS ITALIAN FOODS INC LEWISTON 04240-7024 0 $4,270 WALTZ PHARMACY INC CAMDEN 04843-0130 0 $4,269 ALLAGASH BREWING CO INC PORTLAND 04103-1042 453 $4,263 TRIPLE CROWN FARMS INC PRESQUE ISLE 04769-5055 456 $4,262 MATHIEU'S SAW & TOOL INC LEWISTON 04240 333 $4,244 ACME-MONACO CORP NEW BRITAIN 06052-1017 456 $4,242 THE VICKERY COMPANY, LLC YARMOUTH 04096 0 $4,233 KENNISTON TOBY W ROCKLAND 04841-2147 468 $4,229 H J ASSOCIATES LTD ROCHELLE PARK 07662-3018 453 $4,208 THE WOODLANDS INC WATERVILLE 04901 556 $4,163 THOMASTON HOTEL LLC FREEPORT 04032-7018 527 $4,154 FACIAL & ORAL SURGERY ASSOCIAT AUGUSTA 04330-8087 0 $4,149 HOLIDAY HEALTH & RACQUET CLUB PORTLAND 04101-4177 127 $4,135 ROUSSEL LOGGING INC MADAWASKA 04756-0197 256 $4,114 TMM INC YARMOUTH 04096-2277 260 $4,099 MICRO TECHNOLOGIES INC RICHMOND 04357-1108 465 $4,089 DOUGLAS & LINDA QUAGLIAROLI PT BANGOR 04401-5138 0 $4,083 IBM CORP SOUTHBURY 06488-2685 0 $4,081 NEW DIMENSIONS FCU WATERVILLE 04901-5826 556 $4,063 PEDIATRIC OF LEWISTON LEWISTON 04240-5805 333 $4,053 CLOVER MANOR INC LEWISTON 04240-1000 120 $4,049 ALBIN, RANDALL & BENNETT PORTLAND 04112-0445 0 $4,027 MEMIC SERVICES INC PORTLAND 04104-7409 453 $4,020 FLINT ENTERPRISES INC ROCKLAND 04841-2843 468 $4,019 ALLEN SCREEN PRINTING SCARBOROUGH 04074-9782 483 $4,017 DM TECHNOLOGIES LLC SANFORD 04073-2548 481 $4,000 W S EMERSON COMPANY INC BREWER 04412-1515 153 $4,000 J WESTON WALCH PUBLISHER PORTLAND 04103 453 $3,995 GIFFORDS DAIRY INC SKOWHEGAN 04976-1436 494 $3,990 CR TANDBERG INC WINDHAM 04062-0381 578 $3,988 WATERVILLE COUNTRY CLUB INC WATERVILLE 04903-0459 419 $3,986 HYDROBLEND INC NAMPA 83687-3079 336 $3,979 MICHAELS STORES INC PLANO 75026-0888 0 $3,959 ANTHEM HEALTH PLANS OF MAINE I INDIANAPOLIS 46204-4906 0 $3,950 WENDYS OLD FASHIONED BURGERS O DUBLIN 43017 0 $3,943 PM KELLY INC ASHLAND 04732-0288 117 $3,935 DAVINCI'S LEWISTON 04240-1705 333 $3,930

21

Business Name City/Town ZIP Code Municipal Code Refund

ADP COMMERCIAL LEASING LLC PARSIPPANY 07054-1265 0 $3,925 GARDNER CHIPMILLS MILLINOCKET LINCOLN 04457-0189 377 $3,920 EMERSON CHEVROLET/BUICK/PONTIA AUBURN 04212-0860 120 $3,901 PAUL G WHITE TILE CO INC PORTLAND 04103-3742 453 $3,897 BROWN GROUP RETAIL INC SAINT LOUIS 63166-0360 0 $3,856 WASTE MANAGEMENT DISPOSAL SERV ATLANTA 30329-2212 408 $3,840 APPLIED FORESTRY INC SKOWHEGAN 04976-0544 205 $3,829 SENTRY INN AT YORK HARBOR LLC LEWISTON 04240 592 $3,805 MAINE DISTRIBUTORS BANGOR 04401-5757 127 $3,775 PELLETIER LOUIS A ALLAGASH 04774-4001 107 $3,755 AMAN CORP WATERVILLE 04901-4921 556 $3,735 KDJW ASSOCIATES BANGOR 04401-3990 127 $3,733 THE THD GROUP LLC DUBLIN 43017-5014 0 $3,730 ACADIA MED ARTS AMBULATORY SUR BANGOR 04401-6652 127 $3,711 MAINE HEALTH INFORMATION CENTE MANCHESTER 04351 360 $3,709 NATIONAL GOVERNMENT SERVICES I INDIANAPOLIS 46204-4906 0 $3,694 K & D MILLWORKS INC WINDHAM 04062-4901 578 $3,688 FORSYTHE/MCARTHUR ASSOCIATES I SKOKIE 60077-2634 0 $3,680 R M DAVIS INC PORTLAND 04101-4090 453 $3,670 JACQUES ANDREW P BINGHAM 04920-0184 141 $3,660 BANGOR LETTER SHOP INC BANGOR 04401-6518 127 $3,657 BOIS DAAQUAM INC MILFORD 04461-3000 825 $3,651 SCRUB A DUB AUTO WASH CENTERS NATICK 01760-2229 0 $3,640 MARK'S INC LISBON FALLS 04252-1137 342 $3,640 HOST LEISURE SERVICES LLC HAMPDEN 04444-0287 0 $3,630 RICHARD P WALTZ PLBG & HTG CO PORTLAND 04103-5202 453 $3,608 HOST INTERNATIONAL INC BETHESDA 20817-1828 453 $3,605 HEAD AND NECK SURGICAL ASS0 PA PORTLAND 04103-1889 453 $3,599 PENOBSCOT SHORES ASSOCIATION BELFAST 04915-6061 133 $3,593 MERLE LLOYD & SONS ANSON 04911-0421 113 $3,589 OCEAN BANK BRIDGEPORT 06604-4917 0 $3,585 B & B PRECISE PRODUCTS INC BENTON 04901-3546 137 $3,582 PENOBSCOT YACHT CLUB PORTLAND 04101-4177 127 $3,557 MYSTIC MOTOR INN INC FREEPORT 04032-1311 260 $3,552 SAS PITTSFIELD INC SAN ANTONIO 78224-0700 446 $3,551 NATANIS GOLF COURSE VASSALBORO 04989 539 $3,548 DIALYSIS CLINIC INC NASHVILLE 37203-2948 494 $3,539 GARDNER CHIPMILLS HOULTON LLC LINCOLN 04457-0189 305 $3,537 ACORN PRODUCTS CO LLC LEWISTON 04240-7874 333 $3,519 CENTER STREET DENTAL PA AUBURN 04210-6164 120 $3,484 PORTS AMERICA MAINE INC ISELIN 08830 453 $3,481 NEW ENGLAND TRUCK TIRE CENTERS SCARBOROUGH 04074-9567 483 $3,479 OLIVER VENDING & MUSIC SYSTEMS SCARBOROUGH 04074-9730 453 $3,470 RESTORATIVE & AESTHETIC DENTAL PORTLAND 04102-1035 453 $3,451 NEW HERMON MOUNTAIN INC PROSPECT 04981 297 $3,410 ANZELC PAMELA A PORTLAND 04103-2143 453 $3,409 COFFEE COUPLE LLC HOULTON 04730-1191 305 $3,409 TOBEY SHEETMETAL CO INC ELIOT 03903-0022 242 $3,399 RAY LABBE & SONS INC BRUNSWICK 04011 0 $3,396 SEABOARD FEDERAL CREDIT UNION BUCKSPORT 04416 0 $3,386 BEDARD PHARMACY INC LEWISTON 04240-6805 333 $3,376 PELLETIER LOUIS A ALLAGASH 04774-4001 107 $3,375 BROWN STEPHEN W CLINTON 04927-0413 0 $3,370

22

Business Name City/Town ZIP Code Municipal Code Refund

ENERGY EAST MANAGEMENT CORP NEW GLOUCESTER 04260-5100 0 $3,353 GOODWIN'S CHEVROLET CO BRUNSWICK 04011 163 $3,320 CROWN COMMUNICATION INC MC MURRAY 15317-2520 0 $3,305 SYL-VER LOGGING INC ALLAGASH 04774 107 $3,300 DUKE INC BATH 04530-1522 0 $3,297 FRED T LLC NEW GLOUCESTER 04260-0500 121 $3,295 CUMBERLAND DENTAL ARTS, P.A. CUMBERLAND 04021-3904 209 $3,285 TREES LIMITED SIDNEY 04330-2840 493 $3,276 A W MADDEN INC MILFORD 04461-0499 376 $3,271 TRACY L GORDON STRONG 04983-0483 517 $3,270 OPTOMETRIC ASSOCIATES DRS BOUR LEWISTON 04240-5626 333 $3,265 COMPUTECH INC AUBURN 04210-6837 120 $3,264 UNION RIVER YACHT CLUB PORTLAND 04101-4177 0 $3,238 WORKGROUP TECHNOLOGY PARTNERS WESTBROOK 04092-2856 565 $3,233 X CAFE LLC PRINCETON 01541-3100 453 $3,220 KSW FCU WATERVILLE 04901-6226 0 $3,202 CHRIS LAUSIER CORP FORT KENT 04743-0192 0 $3,200 BETHEL INN & COUNTRY CLUB (THE BETHEL 04217-0049 139 $3,199 D J CAMPBELL INC DANFORTH 04424-3129 215 $3,192 CPI IMAGES LLC SAINT LOUIS 63103-1717 0 $3,187 H E CALLAHAN CONSTRUCTION INC AUBURN 04212-0677 120 $3,187 BRANN & ISAACSON LLP LEWISTON 04243-3070 333 $3,185 LEE DODGE WESTBROOK 04092-4733 565 $3,182 ATLANTIC ACCEPTANCE CORPORATIO ELLSWORTH 04605-0553 531 $3,167 OEST ASSOCIATES INC SOUTH PORTLAND 04106-2317 503 $3,163 TOWN & COUNTRY FEDERAL CREDIT SOUTH PORTLAND 04116-9420 0 $3,159 LINCARE INC CLEARWATER 33758-9004 0 $3,147 PENOBSCOT VALLEY COUNTRY CLUB BANGOR 04401-6422 424 $3,137 WINDEROSA MANUFACTURING & DIST DIXFIELD 04224-0720 443 $3,133 EVERGREEN INDEMNITY LTD. LEWISTON 04240-5833 333 $3,126 C V DIAGNOSTICS OAKLAND 04963-0403 556 $3,125 WINGFOOT COMMERCIAL TIRE SYSTE FORT SMITH 72902-0048 565 $3,119 CAMP MICAH LLC CHESTNUT HILL 02467-3066 155 $3,108 CLOUTIER DANIEL D STE PERPETUE G0R3Z0 819 $3,097 CREATIVE BROADCAST CONCEPTS IN BIDDEFORD 04005-0565 140 $3,097 DARLING'S INC BREWER 04412-0277 0 $3,093 MARICAL INC PORTLAND 04101-4660 453 $3,086 MAINE EDUCATION ASSN AUGUSTA 04330-8005 0 $3,082 GRANT TERRY D CORINTH 04427-3147 203 $3,077 THOMPSON VOLKSWAGON INC WATERVILLE 04903-2075 556 $3,072 KELLY LUMBER SALES INC ASHLAND 04732-0288 117 $3,062 DUCAS LOGGING INC WALLAGRASS 04781 549 $3,040 BREW ASSOCIATES PORTLAND 04101-4026 453 $3,022 ADVANCE AUTO SALES INC AUBURN 04212-0297 120 $3,017 MAINE MOLECULAR QUALITY CONTRO SCARBOROUGH 04074-8303 483 $2,996 CINQUE TERRE LLC PORTLAND 04101-4144 453 $2,990 VFS LEASE RESIDUAL HOLDING LLC DANBURY 06813-3649 0 $2,989 FLEWELLING GERALD V EASTON 04740-4336 0 $2,962 BARSTOW III GEORGE WESTBROOK 04092-2206 565 $2,957 BERGERON ROGER ODPA LEWISTON 04240-5945 0 $2,945 FOX RIDGE LLC AUBURN 04210 120 $2,942 J'MIRAL U.S. MADAWASKA 04756-1439 0 $2,941 JACKSON THOMAS C CAMDEN 04843-0895 172 $2,931

23

Business Name City/Town ZIP Code Municipal Code Refund

MAINE MALL MOTORS PORTLAND 04103-1039 503 $2,928 R B LOGGING INC SAINT FRANCIS 04774-3205 477 $2,923 TROYCO LLC PRESQUE ISLE 04769-2201 456 $2,921 SOUTH PORT MARINE LLC SOUTH PORTLAND 04106-2824 503 $2,917 CVS BATH CONGRESS LLC ATLANTA 30329 130 $2,897 CRANE BROTHERS INC EXETER 04435-3204 249 $2,891 LAND ROVER OF SCARBOROUGH INC SCARBOROUGH 04070-6420 483 $2,889 UNION STREET ATHLETICS BANGOR 04401-3002 127 $2,869 ACADIA FEDERAL CREDIT UNION FORT KENT 04743-1306 0 $2,865 REEBOK INTERNATIONAL LTD & UNI PLANO 75026-0888 0 $2,863 CLEWLEY FOUNDATIONS INC BANGOR 04401-2209 127 $2,854 R H RENY INC NEWCASTLE 04553-3923 0 $2,830 NEW ENGLAND WIRE PRODUCTS WESTON 02493-0002 321 $2,805 CYR POTATO CORP MADAWASKA 04756-1166 356 $2,800 PRINCETON CREDIT CORP DEERFIELD 60015-2547 453 $2,800 PAPE CHEVROLET INC SOUTH PORTLAND 04106-1907 503 $2,795 MEDICAL NETWORK INC PORTLAND 04101-4213 453 $2,785 STEAMBOAT PARTNERS INC SEARSPORT 04974-0330 485 $2,780 BUCKEYE FOODS 2 INC PORTLAND 04102-3019 0 $2,770 JOHN P POIRIER DMD PA WATERVILLE 04901-4530 556 $2,769 L E TAYLOR + SONS PORTER 04068-0024 452 $2,765 INTERSTATE SEPTIC SYSTEMS INC ROCKLAND 04841-2137 468 $2,763 CHEMICAL PRODUCTS CORP CARTERSVILLE 30120-1688 120 $2,761 IDEXX VETERINARY SERVICES INC WESTBROOK 04092-2040 0 $2,758 CENTRAL MAINE ORAL & MAXILLOFA AUBURN 04210-6135 120 $2,735 ROSEDALE PREVU INC PLANO 75026-0888 0 $2,724 JOKERS TWO INC PORTLAND 04103-1006 453 $2,723 MCCANN FABRICATION NEW GLOUCESTER 04260-0169 399 $2,718 RITZ CAMERA CENTERS, INC & SUB BELTSVILLE 20705-1318 0 $2,711 HELI MODIFIED INC CORNISH 04020-0638 204 $2,707 SW & B CONSTRUCTION CORPORATIO AUBURN 04211-1210 120 $2,697 CYR ENTERPRISES INC FORT KENT MILLS 04744-0132 256 $2,690 CENTER-COTTON INC PORTLAND 04101-4026 260 $2,680 T W PAVING INC MECHANIC FALLS 04256-6302 333 $2,680 CEC ENTERTAINMENT INC IRVING 75062-5822 503 $2,668 HOGAN ROAD MOTORS BANGOR 04402-1386 127 $2,668 V & R VARIETY HARTLAND 04943-0484 0 $2,657 COUNTY QWIK PRINT CARIBOU 04736-0621 177 $2,652 LEE LEASING AUBURN 04212-0297 120 $2,643 CONSOLIDATED ELECTRICAL DISTRI WESTLAKE VILLAGE 91362 0 $2,639 CIT GROUP THE/EQUIPMENT FINANC LIVINGSTON 07039-5703 0 $2,636 MEGQUIER & JONES INC SOUTH PORTLAND 04106-5711 503 $2,632 AYOTTE SCOTT P HAMLIN 04785-4110 284 $2,618 FIVE STAR GRAPHICS INC LEWISTON 04241-1535 333 $2,614 BOULOS COMPANY THE PORTLAND 04101-4098 453 $2,608 WELLS FARGO FINANCIAL LEASING DES MOINES 50309 0 $2,594 H E CLIFF & SONS INC HERMON 04401-0205 297 $2,592 SANWECO INC SACO 04072-1827 0 $2,585 GLOBAL TOWER LLC BOCA RATON 33487-2752 0 $2,550 KNOWLES INDUSTRIAL SERVICES CO GORHAM 04038-1867 271 $2,538 PPJS LLC FORT KENT 04743-1231 0 $2,538 ANN TAYLOR RETAIL INC ATLANTA 30329 503 $2,527 INSIGHT PREMIER HEALTH LLC LAKE FOREST 92630-8406 0 $2,497

24

Business Name City/Town ZIP Code Municipal Code Refund

KINNEY KENNETH M SEARSPORT 04974-3598 485 $2,496 THE COUNTY QUICKSTOP INC LONDONDERRY 03053-3733 177 $2,489 FONGEMIE PAUL E MADAWASKA 04756-1212 356 $2,471

EASTERN MOUNTAIN SPORTS INC UPPER SADDLE RIVER 07458 0 $2,470

GG DIRECT A MAINE CORP PORTLAND 04103 453 $2,470 MIKE THERIAULT CONSTRUCTION LL GREENVILLE 04441-0731 280 $2,462 CLOUTIER FORESTECH INC ST NICOLAS G7S5K5 803 $2,436 NEPHROLOGY ASSOCIATES OF CENTR LEWISTON 04240-5801 333 $2,427 IRWIN INDUSTRIAL TOOL CO. HUNTERSVILLE 28078 271 $2,426 LYNCH CONSTRUCTION HOLDEN 04429-0670 218 $2,398 MORRIS LOGGING INC FORT KENT 04743-2225 256 $2,388 BUTLER CASTINGS LLC HIRAM 04041 300 $2,387 C B KENWORTH INC SOUTH PORTLAND 04106-6142 0 $2,381 SACO SPORT & FITNESS INC SACO 04072-1815 474 $2,377 GARY C FERGUSON DMD MS LLC WATERVILLE 04901-5813 556 $2,366 STEAKS N STUFF, INC. BURLINGTON 04417-3134 338 $2,365 BROWN RICHARD D CHESTERVILLE 04938-3240 253 $2,358 WELLS WOOD TURNING & FINISHING BUCKFIELD 04220-0220 164 $2,355 MDL INC KENTUCKY FRIED CHICKEN PRESQUE ISLE 04769-1262 0 $2,349 KMA INC TURNER 04282-4639 253 $2,339 WHEN PIGS FLY INC YORK 03909-1601 592 $2,331 FLINT MARK NASHVILLE PLT 04732 394 $2,330 GIBBS OIL CO LIMITED PARTNERSH LYNNFIELD 01940-2682 529 $2,312 UNIQUE MACHINE INC SOUTH CASCO 04077-0096 182 $2,311 COFFEE BY DESIGN INC PORTLAND 04101-2617 453 $2,307 ALPINE FITNESS & ENTERPISES LL PORTLAND 04101-6420 0 $2,298 XANADU INC MACHIAS 04654-0088 170 $2,297 SWAMP BUCK RESTAURANT & LOUNGE FORT KENT 04743-1119 256 $2,275 RECORD TOWN USA LLC ALBANY 12203-5121 0 $2,270 ACADEMY DENTAL, P.A. PRESQUE ISLE 04769-3103 456 $2,267 KEMPTON TOBEY & SON INC PALERMO 04354-0038 194 $2,267 OUELLETTE & ASSOC PA LEWISTON 04240-5025 333 $2,267 CHAMBERLAND JAMES M SAINT AGATHA 04772-0206 475 $2,248 SWANS WILBERT VAULT INC WESTBROOK 04092-3702 565 $2,248 LEWISTON SUPER SONIC CAR WASH, LEWISTON 04240-5429 333 $2,247 D & D CONSTRUCTION INC HERMON 04401-0336 297 $2,245 DUNHAM CHRISTOPHER B PHILLIPS 04966-4036 444 $2,240 FARRAR PAULA S CHARLOTTE 04666-6629 189 $2,232 JOHNSON COMPANY INC CALAIS 04619-1608 170 $2,232 LAMEY WELLEHAN AUBURN 04210-6309 0 $2,214 GALT BLOCK WAREHOUSE CO BANGOR 04402-0838 127 $2,213 C W HAYDEN CO INC AUBURN 04211-1030 120 $2,209 HARRIS R & HARRIS CA PTNRS DAYTON 04005-7324 216 $2,205 LONG LAKE CONSTRUCTION SAINT DAVID 04773-4424 356 $2,199 RLS ENTERPRISES LLC YARMOUTH 04096-6523 483 $2,189 ROCKLAND GOLF CLUB INC ROCKLAND 04841-0507 468 $2,184 ESTHETIC & RECONSTRUCTIVE DENT WATERVILLE 04901-5935 556 $2,179 ROGERS PRECISION MACHINE INC LEWISTON 04243-7266 333 $2,177 KENNEBEC FED SVGS & LOAN OF WA WATERVILLE 04901-6602 556 $2,175 SPENCER GIFTS LLC ATLANTA 30329-2231 0 $2,173 DSW SHOE WAREHOUSE INC ATLANTA 30329-2231 503 $2,170 COWGER PATRICK F DANFORTH 04424-3129 215 $2,167 SEBAGO CONVERTED PRODUCTS INC WINDHAM 04062-5697 578 $2,165

25

Business Name City/Town ZIP Code Municipal Code Refund

DANNY PLOURDE TRUCKING INC FORT KENT 04743-0393 256 $2,156 QUALEY GRANITE & STONE FABRICA BANGOR 04401-5611 153 $2,154 MAINE PHOTO EXPRESS INC PORTLAND 04103-4154 453 $2,153 CVS VANGUARD INC ATLANTA 30329-2245 120 $2,149 DOWN EAST EMULSIONS LLC TONAWANDA 14150-4103 127 $2,145 LINWOOD R HIGGINS INC SCARBOROUGH 04070-0600 565 $2,140 YANKEE CANDLE CO INC SOUTH DEERFIELD 01373-0110 0 $2,130 A A MARINO INC HOULTON 04730-1841 305 $2,110 EVERGREEN CUSTOM PRINTING INC AUBURN 04210-6814 120 $2,098 RECORD TOWN INC ALBANY 12203-5121 0 $2,096 RETINA CENTER OF MAINE LLC PORTLAND 04102-2787 503 $2,088 ENTRUST INC WESTBROOK 04092-4732 0 $2,087 WALKER INDUSTRIAL SERVICES INC SKOWHEGAN 04976-1141 494 $2,085 DISCOUNT BEVERAGE & REDEMPTION PORTLAND 04103-4107 453 $2,083 KMA INC TURNER 04282-4639 253 $2,079 CHEUNG YUEN WAH AUBURN 04210-6811 120 $2,070 AMERIGAS EAGLE PROPANE LP MANCHESTER 03105-1240 0 $2,067 GEORGES BANANA STAND INC SKOWHEGAN 04976-1953 0 $2,065 WESTERN MAINE TIMBERLANDS FRYEBURG 04037-4709 263 $2,039 TIMBER RESOURCE GROUP INC FARMINGTON 04938-0271 0 $2,022 BIG CITY SALONS INC SEARSMONT 04973-3343 133 $2,018 G H M AGENCY INC WATERVILLE 04903-0649 556 $2,018 THIBEAULT'S OIL SERVICE INC TOPSHAM 04086 163 $2,011 HAND WAYNE A BUCKSPORT 04416-4709 165 $2,006 GOODWINS VIKING MOTORS LLC OXFORD 04270-3320 431 $2,003 QUARTER POINT WOODWORKING LLC NEW GLOUCESTER 04260-3647 578 $2,002 LINSCOTT FERNALD K SPRINGFIELD 04487-0022 506 $2,000 LITTLE RIVER TRANSPORT INC SAINT DAVID 04773-4125 356 $1,995 SUB BUILDERS INC PORTLAND 04103-1188 0 $1,981 MILLROC HOSPITALITY PARTNERS PORTLAND 04101-4177 503 $1,952 NORTHWEST AIRLINES INC EAGAN 55121-1546 453 $1,951 BERCE POTATO CO INC SAINT AGATHA 04772-6153 475 $1,945 GUIMOND TIMMY H FORT KENT 04743-2101 256 $1,939 KSI INC SOUTH PORTLAND 04106-2419 251 $1,933 B & B PAVING INC HERMON 04401-1341 297 $1,931 FARMINGTON FORD INC FARMINGTON 04938 253 $1,930 WOODMANS LLC ORONO 04473-0096 424 $1,930 GIGUERE ENTERPRISES INC WATERVILLE 04901-4949 556 $1,925 R A WEBBER & SONS INC BRUNSWICK 04011-2767 290 $1,908 GLEN COVE DENTAL ASSOC PA ROCKPORT 04856-3801 469 $1,907 NICKERSON CONSTRUCTION INC NEW LIMERICK 04761 400 $1,905 S H NEVERS INC NEW LIMERICK 04761-6207 373 $1,902 ROBERT D LIMOGES DMD PA AUBURN 04210-5813 120 $1,901 J T PROPERTIES LINCOLN 04457-0189 338 $1,889 AMERICAN EAGLE AIRLINES INC DFW AIRPORT 75261-9616 127 $1,886 BASF CONSTRUCTION CHEMICALS LL FLORHAM PARK 07932-1020 0 $1,878 POWERPAY INC PORTLAND 04101-7101 453 $1,874 R&R LOGGING INC FORT KENT 04743-0084 256 $1,871 LARRABEE CORNELIA D KNOX 04986-4308 324 $1,866 SERVICE RENTAL INC WATERVILLE 04903-0379 556 $1,865 EVERGREEN PARTNERS LLC SOUTH PORTLAND 04106-6953 503 $1,861 PIBICAR INC STATE COLLEGE 16803-2926 0 $1,853 FAMILY EYE, HEALTH & CONTACT L LEWISTON 04240-6347 0 $1,837

26

Business Name City/Town ZIP Code Municipal Code Refund

ROY T. INC ST JOHN PLT 04743-4028 479 $1,833 EASTERN FIRE PROTECTION CO AUBURN 04211-1390 0 $1,817 STILLWATER SOFT SERVE OLD TOWN 04468-2156 0 $1,814 CINTAS CORPORATION NO 3 CINCINNATI 45262 565 $1,806 DUPONT GERALD R NEW GLOUCESTER 04260-3440 399 $1,802 DAYHOOF III JOHN T SOLON 04979-0057 497 $1,795 PAMCO MACHINE CO INC LEWISTON 04240-7706 333 $1,791 W L STURGEON INC CORNISH 04020-0277 204 $1,787 ALLEN AGENCY CAMDEN 04843-0578 0 $1,786 ITALIAN EXPRESS INC LEWISTON 04240 333 $1,768 FOSTER COLOR LAB INC. HAMPDEN 04444-1802 127 $1,765 EASTERN MAINE EYE ASSOCIATES P BANGOR 04401-3087 127 $1,752 DERMATOLOGY ASSOCIATES LLC PORTLAND 04102-2645 453 $1,750 THOMAS LESLIE E SCARBOROUGH 04074-8718 333 $1,746 NELSON & SMALL INC PORTLAND 04103-4221 453 $1,745 STEWART TERRACE LLC FREEPORT 04032 121 $1,744 MAINE HEART SURGICAL ASSOC PA PORTLAND 04102-3112 453 $1,730 JAKE BARBOUR INC ROCKLAND 04841-1178 429 $1,726 WING LI LUNG INC PRESQUE ISLE 04769-0368 456 $1,721 MAINE HIGHLANDS FED CREDIT UNI DEXTER 04930-0233 224 $1,719 AFFILIATED PHARMACY SERVICES BANGOR 04402-0940 0 $1,717 COOPER PAVING LLC MINOT 04258-4407 379 $1,716 YORK FORD SALES HOULTON 04730-0100 305 $1,711 FRG INC TOPSHAM 04086-0428 529 $1,710 MAINE SHELLFISH CO INC ELLSWORTH 04605-0397 0 $1,710 BANGOR CHRISTIAN SCHOOLS BANGOR 04401-2404 0 $1,708 FEBVIR INC JACKMAN 04945-0159 357 $1,701 QONE LLC WATERVILLE 04901-4988 556 $1,694 OFFICEMAX NORTH AMERICA INC INDIANAPOLIS 46250-4352 120 $1,683 MARK DIAMOND DDS LLC SCARBOROUGH 04074-7646 483 $1,680 AUBURNDALE CLEANING CENTER INC AUBURN 04210-6403 120 $1,676 THIBODEAU JIM J SAINT FRANCIS 04774-0071 477 $1,670 ROBINSON LESLIE A HOPE 04847-3429 0 $1,662 R H WALES & SON INC LOVELL 04051-0116 263 $1,654 HAMILTON WILLARD D OD PA CARIBOU 04736-0280 177 $1,651 PRESQUE ISLE COUNTRY CLUB PRESQUE ISLE 04769-0742 456 $1,648 TUESDAY MORNING INC ATLANTA 30329 0 $1,631 MORONG BRUNSWICK BRUNSWICK 04011-0697 163 $1,616 NONESUCH RIVER GOLF CLUB LLC SCARBOROUGH 04074-9506 483 $1,614 SODEXHO AMERICA LLC BUFFALO 14240-0352 0 $1,608 MICHAEL HEWES & COMPANY INC BLUE HILL 04614-0115 144 $1,607 DIESEL FUEL SYSTEMS INC BANGOR 04401-6710 558 $1,601 MICHAUD EDWIN G NORWAY 04268-5021 0 $1,598 MAINE COAST EYE CARE ROCKPORT 04856-4004 469 $1,594 MILLIKEN BROS. INC. PORTLAND 04103-1430 453 $1,594 J S L INVESTMENTS LLC PORTLAND 04101-4703 453 $1,591 NEW ENGLAND DISCOUNT RETAILERS MASHPEE 02649 0 $1,586 NORTHEAST PAINTING & COATING I LEWISTON 04243-7091 333 $1,577 BLAIS GREENHOUSE INC LEWISTON 04240-1652 333 $1,568 WATERVILLE OB/GYN PA WATERVILLE 04901-4517 556 $1,564 WOODLANDS OF BREWER LLC WATERVILLE 04901-5186 153 $1,561 BACON PRINTING INC BANGOR 04401-5704 127 $1,560 HAGGAN JR CLAYTON L JACKMAN 04945-0256 312 $1,554

27

Business Name City/Town ZIP Code Municipal Code Refund

DAWSON SMITH PURVIS & BASSETT PORTLAND 04101-2902 453 $1,552 MEDCOM LLC BANGOR 04402 127 $1,545 STIMSON RICHARD W FALMOUTH 04105-1108 251 $1,545 CURTIS THAXTER STEVENS BRODER PORTLAND 04112 453 $1,542 KATAHDIN PAPER COMPANY LLC MILLINOCKET 04462-1373 - $1,540 J B & SON LOGGING INC MADAWASKA 04756-3145 356 $1,537 RESULTS MARKETING & DESIGN LLC WESTBROOK 04092-2821 565 $1,536 CRYOVAC INC DUNCAN 29334-9731 453 $1,534 BULICK PAUL M BOWDOIN 04287 147 $1,533 JOHN'S CONVENIENCE PLUS INC FORT KENT 04743-1514 256 $1,529 C & B HOLDINGS INC ROCKLAND 04841-2862 468 $1,528 CHEUNG YUEN WAH AUBURN 04210-6811 120 $1,527 SUN CITY TANNING INC PORTLAND 04103-3396 0 $1,527 ROBINSON KRIGER & MCCALLUM PORTLAND 04101-4713 453 $1,521 BROADWAY DENTAL ASSOCIATES PA BANGOR 04401-3225 127 $1,519 WDQ INC EAST ORLAND 04431-0084 133 $1,511 WINTER PEOPLE INC FREEPORT 04032-7003 260 $1,500 M W EDUCATIONAL SERVICES INC BENTON 04901-3443 0 $1,496 EST OF BROWNE JULIA L VASSALBORO 04989-3942 539 $1,494 TIME PAYMENT CORP WOBURN 01801-1028 0 $1,494 GOSSELIN & DUBORD P.A. LEWISTON 04243-1081 333 $1,492 TTM INC MADAWASKA 04756 356 $1,490 MAINE FENCE CO PITTSFIELD 04967-0407 446 $1,484 TRUGREEN LP PLANO 75026-0888 565 $1,482 THE SCIENCE SOURCE WALDOBORO 04572-0727 547 $1,478 LASH ANTHONY D WALDOBORO 04572-5730 547 $1,473 RICHIE PETER J BANGOR 04401-2407 127 $1,467 FELCH & COMPANY LLC CARIBOU 04736-0906 177 $1,466 STROUDWATER ASSOCIATES PORTLAND 04102-2646 0 $1,459 BATES MILL DERMATOLOGY PLLC LEWISTON 04240-7792 333 $1,457 LANK MACHINING CO LLC SACO 04072-1806 474 $1,452 R N HASKINS PRINTING CO INC OAKLAND 04963-0097 419 $1,442 PINNACLE TOWERS III INC CANONSBURG 15317-2520 0 $1,439 J A & R FARMS SAINT FRANCIS 04774-3115 477 $1,436 SOUTHERN ME ORAL&MAXILLO FACIA WINDHAM 04062-5818 0 $1,416 THE FOSS COMPANY PORTLAND 04104-8609 453 $1,408 HAMMOND CLIFTON K BELGRADE 04917-0500 134 $1,403 T KEVIN SULLIVAN DMD LLC TOPSHAM 04086-1216 0 $1,398 MCLEOD OPTICAL COMPANY INC PROVIDENCE 02940-6045 0 $1,396 BRUNSWICK EYE CARE ASSOCIATES BRUNSWICK 04011-3359 163 $1,388 ADVANCE TECHNOLOGY INC SCARBOROUGH 04070-6834 483 $1,386 D & D SPECIALTIES INC ST AGATHA 04772 475 $1,371 ELLSWORTH BUCKSPORT DENTAL ASS ELLSWORTH 04605-1511 0 $1,370 NEW CHINA SUPER BUFFET INC LEWISTON 04240-6615 333 $1,370 FULL COURT PRESS INC WESTBROOK 04092-2801 565 $1,364 MAINE NEUROLOGY PA SCARBOROUGH 04074 483 $1,361 AUSTIN ASSOCIATES PA CPA'S AUBURN 04212-3400 120 $1,359 MAINE GRAVEL SERVICES INC TOPSHAM 04086-5001 558 $1,359 ORTHOPAEDIC ASSOC OF BANGOR BANGOR 04401-6630 127 $1,354 MICHELE E SPEKHARDT DMD PA BANGOR 04401 127 $1,353 AYOTTE MAURICE R SAINT AGATHA 04772-6145 475 $1,352 GIFFORDS FAMOUS ICE CREAM SKOWHEGAN 04976-1436 0 $1,351 MOUNT PLEASANT DENTAL CARE PA WEST ROCKPORT 04865-0702 469 $1,344

28

Business Name City/Town ZIP Code Municipal Code Refund

FRIEDMAN BABCOCK & GAYTHWAITE PORTLAND 04101-4000 453 $1,342 GE CAPITAL COMMERCIAL INC IRVING 75016-5929 0 $1,339 DESJARDINS LOGGING INC WALLAGRASS 04781-0013 549 $1,335 METAL SPECIALTIES, INC. AUBURN 04210-3830 120 $1,334 XURON CORP SACO 04072-1840 474 $1,333 S E C INC ROCKLAND 04841-2506 468 $1,323 TAGGETT MARTIN SAINT FRANCIS 04774-0023 477 $1,319 ENTERPRISE ELECTRIC INC LISBON FALLS 04252-1102 342 $1,317 TRENTON BRIDGE LOBSTER POUND I TRENTON 04605-6021 0 $1,306 PATRONS OXFORD MUTUAL INSURANC AUBURN 04211-1960 120 $1,305 BAYSIDE SUPERMARKET #124 MILBRIDGE 04658-0190 375 $1,301 ALION SCIENCE & TECHNOLOGY BATH 04530-1929 130 $1,298 WASTE MANAGEMENT OF NH ATLANTA 30329-2212 0 $1,287 CARIBOU COUNTRY CLUB CARIBOU 04736-0633 177 $1,284 CAND INC WESTBROOK 04092-3807 0 $1,280 NICKERSON AUTO SALES INC FARMINGTON 04938-0507 253 $1,279 TAGGART CONSTRUCTION INC. FREEPORT 04032-0255 260 $1,279 DAIGLE & HOUGHTON INC FORT KENT 04743-1590 0 $1,278 DR STEVEN ZEMBROSKI DMD INC AUGUSTA 04330-7228 121 $1,278 PELLETIER LARRY L ORRINGTON 04474-3744 425 $1,278 HOSPSERV INC LEWISTON 04240-7792 333 $1,275 FARMINGTON OPERATIONS LLC KENNETT SQUARE 19348-3109 253 $1,274 TIMBER EXPRESS TRUCKING MADISON 04950-4005 357 $1,271 ORONO OPERATIONS LLC KENNETT SQUARE 19348-3109 424 $1,269 WINDHAM DONUTS INC NORTH READING 01864 578 $1,268 HARDY WOLF & DOWNING PA LEWISTON 04243-3065 333 $1,266 GERALD C THOMAS INC GUILFORD 04443-0838 282 $1,264 TOBEYS GROCERY LLC CHINA 04358-5525 194 $1,263 MH HOLDING CORP PORTLAND 04102-3019 453 $1,260 LITTLE GUY PRESS INC AUBURN 04210-9479 120 $1,258 SJ MAINE FOOD INC MARKHAM LER 6B9 503 $1,249 CARQUEST AUTO PARTS OF RALEIGH 27604-1794 127 $1,247 GET ETCHED INC BRUNSWICK 04011-2611 163 $1,241 CHIROPRACTIC CORP OF N MAINE HOULTON 04730-3727 305 $1,237 MONAGHAN LEAHY LLP PORTLAND 04112-7046 453 $1,233 MARC BLAIS GENERAL CONTRACTOR, LEWISTON 04240-1807 333 $1,226 BEEAKER WILLIAM P LIVERMORE FALLS 04254-0705 346 $1,220 CATHERINE M. KIMBALL DO PA WATERVILLE 04901 556 $1,217 MCBREAIRTY MARTIN ST JOHN PLT 04743-4020 479 $1,215 WILES BROOK LOGGING INC ALLAGASH 04774-4002 107 $1,210 THERIAULT DUANE J ST AGATHA 04772 475 $1,208 HEWS COMPANY LLC SOUTH PORTLAND 04106-6230 503 $1,205 COAST LINE CREDIT UNION SOUTH PORTLAND 04106-3919 503 $1,202 UPS SUPPLY CHAIN SOLUTIONS INC COPPELL 75019-3019 453 $1,192 BEAULIEU & SON TRUCKING INC ST JOHN PLT 04743-4010 479 $1,190 CVS NORTH PORTLAND LLC ATLANTA 30329-2202 453 $1,190 PAUL MARTIN TRUCKING ST JOHN PLT 04743-4007 479 $1,185 FALMOUTH OPERATIONS LLC KENNETT SQUARE 19348-3109 251 $1,181 LINCOLN ME FEDERAL CU LINCOLN 04457 338 $1,179 SEYWERD MARJAN S AUGUSTA 04332-0257 121 $1,174 THE FINISH LINE INC INDIANAPOLIS 46235-2332 0 $1,173 D PLOURDE LOGGING INC FORT KENT 04743-2121 256 $1,169 MAINE WINTER SPORTS CENTER CARIBOU 04736-4404 456 $1,169

29

Business Name City/Town ZIP Code Municipal Code Refund

QED OPTICAL, INC HOULTON 04730-2122 305 $1,168 STAN DONUTS INC NORTH READING 01864-1342 508 $1,168 MURRAY LAPLANT INC PRINCETON 04668-0068 457 $1,162 KOZAK & GAYER, P.A. AUGUSTA 04330-6835 121 $1,158 MWC FOOD ENTERPRISES INC CARIBOU 04736-2068 0 $1,158 ORTHOPEDIC SURGERY ASSOCIATES BIDDEFORD 04005-9401 140 $1,158 BENSON JOYCE TROY 04987-3515 532 $1,146 ENVIROMAT LLC PORTLAND 04103-4884 453 $1,142 MAINE ORNAMENTAL LLC GRAND RAPIDS 49525-9680 585 $1,136 BLUEWATER VETERINARY SERVICES SOUTH PORTLAND 04106-2624 503 $1,134 BELFAST CO-OPERATIVE INC BELFAST 04915-6352 133 $1,133 LINNEHAN LEASING ELLSWORTH 04605-0553 0 $1,133 CINTAS CORPORATION NO 3 CINCINNATI 45262 565 $1,130 TURNER ANDREW G PRESQUE ISLE 04769-2449 456 $1,130 NORTHEAST TOOL & DIE CO INC NORWAY 04268-0028 414 $1,122 COUNTRYWIDE HOME LOANS WOODLAND HILLS 91365-4281 0 $1,121 DOCTORS DAVIS AND OLSON LLC DAMARISCOTTA 04543-0387 214 $1,121 ANTONIOS NEW YORK DELI LEWISTON 04240-7115 333 $1,120 AMERICAN CONCRETE INDUSTRIES I AUBURN 04210-3746 120 $1,114 BELFAST OPERATIONS LLC KENNETT SQUARE 19348-3109 133 $1,113 FALMOUTH ELECTRONICS RADIO SH WINDHAM 04062-5365 578 $1,112 RHOADS, INC HAMPDEN 04444-0662 0 $1,109 THERIAULT GERARD SAINT AGATHA 04772-6003 475 $1,107

B DALTON BOOKSELLER LLC UPPER SADDLE RIVER 07458-2304 0 $1,106

MID MAINE CPL LLC LEWISTON 04240-3506 333 $1,104 SNELL FAMILY FARM INC BAR MILLS 04004-0326 168 $1,103 LONE WOLF FILMS SOUTH PORTLAND 04106-3603 503 $1,101 R H FOSTER ENERGY LLC HAMPDEN 04444-0161 0 $1,101 MORINS MACHINE SHOP INC LEWISTON 04241-2108 333 $1,100 MOODYS RESTAURANT WALDOBORO 04572-0326 0 $1,097 HALLOWELL & MACMANNIS ODPA CALAIS 04619-1609 170 $1,094 MAINE ASSISTED LIVING LLC LOUISVILLE 40202-2407 0 $1,091 VEAZIE VETERINARY CLINIC PA VEAZIE 04401 540 $1,086 TIMBERLINE LOGGING WALLAGRASS 04781-0083 549 $1,084 ADVANCE STORES COMPANY INC PLANO 75026-0888 0 $1,082 BUILDER SERVICES GROUP INC DAYTONA BEACH 32114-1318 591 $1,079 R A MOORE CONSTRUCTION INC WINDHAM 04062-0992 578 $1,073 OAKLAND SHEET METAL INC OAKLAND 04963-0158 419 $1,066 BURGESS ADVERTISING & ASSOC. I PORTLAND 04102-2113 453 $1,062 MILLS EXCAVATION INC VINALHAVEN 04863-0401 543 $1,058 G B & D FARMS ST JOHN PLT 04743-4016 479 $1,056 SILVER MAPLE FARMS INC ALBION 04910-6526 104 $1,056 LOUIS LESSARD INC RANGELEY 04970-1289 0 $1,055 SCHLUMPF INC WINDHAM 04062-5697 578 $1,050 BETHEL FURNITURE STOCK INC BETHEL 04217-1800 139 $1,045 C F DUBE INC FORT KENT MILLS 04744-0130 803 $1,044 BEDFORD RAYMOND P SKOWHEGAN 04976-1101 494 $1,043 COLONIAL ADJUSTMENT INC WESTBROOK 04098-5028 0 $1,041 TRASK DECROW MACHINERY INC SOUTH PORTLAND 04106-2619 503 $1,041 DTI/GATES HOLDINGS, LLC AUBURN 04211-1300 120 $1,037 STILES CONSTRUCTION LLC OAKFIELD 04763-0013 231 $1,036

L P LEVESQUE LOGGING INC ST PASCAL KAMOURAS G0L 3Y0 803 $1,034

30

Business Name City/Town ZIP Code Municipal Code Refund

SODEXO OPERATIONS LLC BUFFALO 14240-0352 0 $1,034 ROARING BROOK CONSULTANTS INC SOUTH BERWICK 03908-1410 500 $1,027 B & K CONSTRUCTION INC WINDHAM 04062-4171 578 $1,023 PANTIM WOOD PRODUCTS INC PORTLAND 04104-6869 453 $1,022 RINK DOUGLAS B WOOLWICH 04579-4442 130 $1,009 MCKENNEY MACHINE & TOOL COMPAN CORINNA 04928-3514 202 $1,003 CAPITAL FAMILY PRACTICE PA AUGUSTA 04330 121 $1,002 GREGORY SARKA DDS MD LLC BATH 04530-2496 130 $1,000 ZAMPELL REFRACTORIES INC NEWBURYPORT 01950-4029 120 $997 KWIK KOPY PRINTING SOUTH PORTLAND 04106-6035 503 $986 PROSTHODONTICS ASSOCIATES PA SOUTH PORTLAND 04106-1724 503 $985 WEST MARINE PRODUCTS RED OAK 75154-0969 0 $985 MAINE TEST BORING INC ORRINGTON 04474-3215 425 $984 VFS FINANCING INC DANBURY 06813 0 $984 COMMERCIAL DELIVERY SYSTEMS LL BANGOR 04402-0940 0 $982 LAWRENCE & WHITNEY DEVELOPMENT BLUE HILL 04614-6109 0 $980 LAWRENCE B & SACHS S PTNRS HAMPDEN 04444-1001 286 $980 LOGLAND FOREST PRODUCTS NORRIDGEWOCK 04957-0163 357 $980 WELCH JENNIFER NEWPORT 04953-0026 401 $977 STAAR PROPERTIES LLC ORONO 04473-4400 424 $975 CELLARS OF MAINE SOUTH CASCO 04077-0086 182 $974 PARE GERMAIN ST ANTONIN G0L 2J0 803 $974 LEBEL KATHY T LEWISTON 04240-7720 333 $973 TRIPLE M TRUCKING INC ALLAGASH 04774 107 $970 PL KENNEY CO LLC LEWISTON 04240-5931 333 $968 ELCO INC LEWISTON 04240-3503 333 $967 OPTOMETRIC ASSOCIATES DRS BOUR LEWISTON 04240-5626 333 $967 SEARSPORT PINE GOLF COURSE INC SEARSPORT 04974-3707 485 $967 ELM STREET PRINTING & GRAPHICS CAMDEN 04843-1934 172 $964 KENNEBEC INTERNAL MEDICINE AUGUSTA 04330-6605 121 $958 OPERATIONS FORESTIERES ST PROSPER G0M IY0 312 $958 PORTLAND PIE CO LLC PORTLAND 04101-4550 0 $956 ELM CITY SURGICAL PA WATERVILLE 04901-4530 556 $953 PLEAU ENTERPRISES NO ONE INC WINSLOW 04901-7246 581 $953 A & L CONSTRUCTION INC PRESQUE ISLE 04769-1613 456 $949 HOWARD SPORTS TOPSHAM INC TOPSHAM 04086-5759 529 $948 THE CHISHOLM 2006 CORP WATERVILLE 04901-5783 556 $948 BASEBALL INC AND ASTROSPHERE I SACO 04072-9662 474 $946 ATLANTIC LANDSCAPE & DESIGN IN SCARBOROUGH 04070-1600 483 $944 MAGELLA BOUCHARD LOGGING FORT KENT 04743-1907 256 $941 WARREN DAPHNE G SACO 04072-3077 483 $940 BEALS COIN-OP LLC AUBURN 04210-5410 120 $938 BALBONI PAUL L WATERVILLE 04901-4315 556 $933 CLOSE ENTERPRISES INC PORTLAND 04101-2516 453 $933 HILLHOUSE INC BATH 04530-4135 130 $932 BOOTHBAY HARBOR LAUNDRY INC MAGNOLIA 01930 146 $931 DEWAN TERRENCE J YARMOUTH 04096-8400 591 $931 LEWISTON MUNICIPAL FED CREDIT LEWISTON 04240 333 $924 DARLING INDUSTRIAL GROUP INC WELLS 04090 562 $923 DONMAR INC BANGOR 04401-2610 0 $923 NASHUA HOLLIS CVS INC ATLANTA 30329 481 $922 WOOD MILL INC MERCER 04957-4486 372 $918 THIBODEAU DAVID R LEWISTON 04240-1317 333 $915

31

Business Name City/Town ZIP Code Municipal Code Refund

THE WATERWORKS INC BANGOR 04402-1076 127 $910 IMAGE WORKS PORTLAND 04101-3306 453 $899 RICHARD J MAZZEI MDPA BANGOR 04401-5203 127 $899 ECB INC BANGOR 04401-3052 0 $895 HAROLD C RALPH CHEVROLET INC WALDOBORO 04572-0900 547 $894 GRAY DONUTS INC NORTH READING 01864-1342 276 $889 AARP PLANO 75026-0888 0 $879 MASSELLI ARLEEN M FARMINGTON 04938-6203 253 $871 FALES & FALES PA LEWISTON 04240-5025 333 $870 MALONE COMMERCIAL BROKERS INC PORTLAND 04101-5096 453 $868 TANGLEWOOD ENTERPRISES INC FORT KENT 04743-1723 256 $868 KING BARBARA A GORHAM 04038-1902 271 $867 EQUANT INC ATLANTA 30339-8111 0 $861 CASTNER FARM INC WALDOBORO 04572-5849 547 $859 KENNEBEC MEDICAL ASSOC PA WATERVILLE 04901-6139 556 $859 ROOSTER BROTHER INC ELLSWORTH 04605-2242 244 $858 OCB RESTAURANT CO. PLANO 75026-0888 503 $855 TRIPLE S INVESTMENTS LLC S PORTLAND 04106-1718 503 $848 CARQUEST AUTO PARTS OF 317 MAI RALEIGH 27604-1794 127 $847 HVAC SERVICES INC WESTBROOK 04092 565 $846 THE MACLAND COMPANY AUBURN 04210-3746 120 $844 R JOSEPH LIBBY, P.A. BANGOR 04401-4303 127 $843 R & R ENTERPRISES INC DEXTER 04930-0744 0 $842 HARDING ALAN F PRESQUE ISLE 04769-0427 456 $841 COASTAL PRODUCTS COMPANY LISBON FALLS 04252-1102 342 $839 MCCORMICK AND BOUCHARD EYE CAR DAMARISCOTTA 04543-4252 214 $839 HARTLEYS NEWPORT 04953-0038 401 $838 BELMONT MOTEL CORP SKOWHEGAN 04976-2036 494 $837 BOB BARROWS CHEVROLET INC WINTHROP 04364-0276 585 $836 NORMAN CHARLES L BRUNSWICK 04011-3505 163 $836 ROARING BROOK NURSERIES INC WALES 04280-3257 548 $835 KING NEPTUNE INC WINSLOW 04901 581 $830 MID MAINE MARINE INC OAKLAND 04963-0042 419 $830 LAWRENCE AMOS P SAINT ALBANS 04971-7551 476 $829 GREAT SKATES ENTERTAINMENT BANGOR 04401-4221 127 $827 FGS/CMT INC BANGOR 04402-2097 127 $823 MERIT OF MAINE INC LEWISTON 04240-1322 333 $823 FOOTLONG ENTERPRISE LLC AUGUSTA 04330-5832 133 $819 DOWNEAST ORTHOPEDIC ASSOC PA BANGOR 04401-6623 127 $818 LILLEY FARMS INC SMYRNA MILLS 04780-5214 496 $818 LEE AUTO MALLS TOPSHAM TOPSHAM 04086-1211 529 $816 SCHWARTZBERG GARY D WATERVILLE 04901-4530 0 $816 J R GERRISH & SONS LLC ALFRED 04002-3022 106 $814 NIGHTINGALE STEPHEN ELLSWORTH 04605-3383 519 $813 MACHIAS ANIMAL HOSPITAL INC MACHIAS 04654-3606 353 $810 FREEPORT CAFE FREEPORT 04032-7018 260 $802 PORTLAND PIRATES LLC PORTLAND 04101-3920 453 $802 LE CLUB PASSETEMPS INC LEWISTON 04240-7803 333 $798 GARD INNS FREEPORT 04032 260 $792 KOEHLER WOODWORKS INC BRUNSWICK 04011-7336 163 $787 LEVASSEUR PHILIP L FORT FAIRFIELD 04742-3005 255 $786 BERRY FOWLES & CO FALMOUTH 04105-1780 251 $785 PINE TREE VETERINARY HOSPITAL AUGUSTA 04330-6126 121 $784

32

Business Name City/Town ZIP Code Municipal Code Refund

BEAUREGARD EQUIPMENT INC COLCHESTER 05446-7358 297 $782 M & M SHEETMETAL & WELDING INC PRESQUE ISLE 04769-2536 456 $777 MORIN FORESTRY INC FORT KENT 04743-0025 803 $775 COYNE'S LAUNDROMAT INC PORTLAND 04101-4523 453 $772 ANCO INC WATERVILLE 04901-5413 556 $761 BRADSTREET CONSULTANTS INC SEARSMONT 04973-3641 360 $756 CROSBY LANDSCAPING & EXCAVAT SOUTH PORTLAND 04106-2736 503 $756 PENBAY VETERINARY ASSOCIATES I ROCKPORT 04856-4250 469 $754 NEW ENGLAND 800 COMPANY WALDOBORO 04572-6011 547 $752 WINTHROP RESOURCES CORPORTAION MINNETONKA 55305-5525 0 $751 MAINE EDUCATION CREDIT UNION AUGUSTA 04332-1096 121 $747 XL GOLF HERMON 04401-1118 297 $747 MADAWASKA PHARMACY LLC MADAWASKA 04756-0447 356 $745 JELLISON FITNESS SOUTH PORTLAND 04106 503 $743 BANGOR HYDRO FEDERAL CREDIT UN HAMPDEN 04444-1944 127 $736 MAINE ANTIQUE DIGEST INC WALDOBORO 04572-1429 547 $735 AIR WISCONSIN AIRLINES CORPORA APPLETON 54914-9119 453 $733 TURFS SPORTS PUB INC PORTLAND 04103-1006 453 $733 MICHAEL T RUETTY DDS LLC SOUTH PORTLAND 04106-2440 - $732 ORTHOPEDIC & SPINE PHYSICAL TH AUBURN 04210-6340 120 $731 PROCK MERLE E WALDOBORO 04572-5629 547 $731 J.B. BROWN & SONS PORTLAND 04112-0207 453 $730 CVS PINE TREE LLC ATLANTA 30329 453 $720 A Z TECHNICAL INC CLINTON 04927-3830 196 $717 CARAVAN BEADS INC PORTLAND 04103-4138 453 $717 BMW OF NORTH AMERICA LLC WESTWOOD 07675-1227 565 $703 SUMMIT ENVIRONMENTAL CONSULTAN LEWISTON 04240-5025 333 $702 ADVANTAGE MEDIA GROUP WESTBROOK 04092-4122 565 $701 W W GRAINGER INC & SUBS ATLANTA 30329-2245 453 $701 FORT KENT GOLF CLUB FORT KENT 04743-0436 256 $700 OUELLETTE SHAWN R SAINT AGATHA 04772-6165 475 $700 ALL ABOUT WOMEN PA PORTLAND 04102-2788 453 $699 ROBUSTELLI, ROTZ & SOUCY, PA LEWISTON 04241 333 $698 GRANT'S BAKERY INC LEWISTON 04240-4115 333 $696 MEDOMAK VETERINARY SERVICES IN WALDOBORO 04572-6014 547 $696 FROST'S MOBIL SERVICE PITTSFIELD 04967-5311 446 $695 TOTAL LOOK INC HAMPDEN 04444-1727 153 $694 FOUR SEASON GROUNDS CARE INC BRUNSWICK 04011-8203 163 $691 CLABBY MICHAEL J LEWISTON 04240-2212 333 $689 KITTERY OPTOMETRICE ASSOCIATES KITTERY 03904-1570 323 $681 CAMP LUMBER, INC. PORTAGE 04768-0138 451 $678 MELANSON CONSTRUCTION INC LEWISTON 04240 33 $678 R J DURAN INC BANGOR 04402-6010 297 $674 HALES LAWNCARE INC YORK 03909-0705 592 $673 BURBERRY LIMITED NEW YORK 10019 0 $670 FORT KENT ANIMAL HOSPITAL PA FORT KENT 04743-1612 256 $666 STANDARD WATERPROOFING INC CHINA VILLAGE 04926-0380 194 $661 WARDWELL CONSTRUCTION & TRUCKI ORLAND 04472-0198 165 $660 COUSINS CONSTRUCTION CORP CALAIS 04619 170 $655 JOKAST INC BRUNSWICK 04011-2811 163 $651 COLE WHITNEY FORD INC LINCOLN 04457-0190 338 $649 RAYMOND T BEDETTE DDS PA AUBURN 04210-8501 0 $648 DRILLEN ENTERPRISES INC LEWISTON 04240-1908 333 $647

33

Business Name City/Town ZIP Code Municipal Code Refund

RIVER HILLS WILSONS INC PLANO 75026-0888 127 $647 RALPH MCNAUGHTON CONSTRUCTION NEWPORT 04953-3922 401 $645 MAROON FLOORING INC WATERVILLE 04901-6219 556 $644 VOGEL & DUBOIS PA PORTLAND 04104-3649 453 $644 AROOSTOOK CLEANERS CARIBOU 04736-2464 177 $643 PELLETIER KENNETH SAINT DAVID 04773-4316 356 $643 NORTHEAST PERIODONTAL ASSOCIAT BANGOR 04401-3620 127 $641 KOOL RAYZ BREWER 04412-1481 153 $640 ALLIED PHYSICAL THERAPY FARMINGTON 04938-6937 253 $639 MILLIARD CONSTRUCTION CO INC WELLS 04090-6009 562 $635 COLE HAAN COMPANY STORE INC YARMOUTH 04096-6706 260 $634 AFFILIATED COLLECTIONS INC BANGOR 04402-2759 127 $630 MAPLE HILL FARM INC HALLOWELL 04347-3241 283 $628 B & B INC WATERVILLE 04901-5946 556 $627 NEW YORK LIFE INSURANCE CO NEW YORK 10010-1603 453 $626 CAMERON TIRE & SERV CO INC AUBURN 04210-4902 120 $623 SOUTH BEACH TANNING INC WATERVILLE 04901-5772 556 $622 LEWISTON OPERATIONS LLC KENNETT SQUARE 19348-3109 333 $618 SHIP RIGHT SOLUTIONS LLC SOUTH PORTLAND 04106-6226 503 $618 G V LOGGING INC FORT KENT 04743-0125 803 $614 SWEET SENSATIONS ROCKPORT 04856-0537 469 $613 WELLS FARGO FINANCIAL MAINE IN DES MOINES 50309-3605 0 $612 MANDELL DON ROCKLAND 04841-3368 468 $611 RIVALRIES LLC PORTLAND 04101-3905 453 $611 JACKMAN EQUIPMENT INC FARMINGTON 04938-0289 253 $610 SPUTNIK IDA INC SOUTH PORTLAND 04106 503 $600 PRIMARY MORTGAGE CORPORATION BANGOR 04401-3011 453 $594 MARGER ENTERPRISES INC SEARSPORT 04974-3311 485 $593 LEWISTON ME ENTERPRISE INC RALEIGH 27604-1794 333 $591 COLONIAL PACIFIC LEASING CORP DANBURY 06813-3649 0 $590 PERKINS H HENRY ALBION 04910-6227 104 $588 PISCATAQUA LANDSCAPING CO INC ELIOT 03903-1421 242 $588 FORTIN JOSEPH G ALBION 04910 104 $587 ALSCO INC SALT LAKE CITY 84110 130 $586 ST AGATHA FEDERAL CREDIT UNION SAINT AGATHA 04772-0130 475 $586 GRONDIN LAURENT N LEWISTON 04240-2112 333 $585 LEIGHTON SIGN WORKS INC OAKLAND 04963-4501 419 $585 TROPICAL OASIS TANNING OLD TOWN 04468-2182 421 $584 HEALTHFIRST FEDERAL CREDIT UNI WATERVILLE 04901-4930 556 $583 MWC FOODS INC CARIBOU 04736-2068 0 $582 NORTHWIND TRANSPORT WALLAGRASS 04781-3218 549 $581 GRAYBAR FINANCIAL SERVICES LLC LIVINGSTON 07039 0 $579 S & K FAMOUS BRANDS INC PLANO 75026-0888 0 $578 CARQUEST AUTO PARTS OF HOULTON RALEIGH 27604-1794 305 $573 AMERIGAS EAGLE PROPANE LP MANCHESTER 03105-1240 0 $572 EPSTEIN & O'DONOVAN, LLP PORTLAND 04101-4093 453 $571 DOGGETT AND SONS CONSTRUCTION WATERBORO 04087-3219 554 $570 WESTBROOK OPERATIONS LLC KENNETT SQUARE 19348-3109 565 $568 D B J MCGUIRE INC HOULTON 04730 305 $566 MILAD BOZORGNIA DMD PA EAST WILTON 04234-0389 0 $566

GAFFNEY THOMAS J STOCKTON SPRINGS 04981-0020 513 $564

NEUROLOGY ASSOCIATES OF EASTER BANGOR 04401-3990 127 $564 SAMSONITE COMPANY STORES INC MANSFIELD 02048-1160 0 $562

34

Business Name City/Town ZIP Code Municipal Code Refund

A E HODSDON WATERVILLE 04901-6611 556 $560 WILKINSON TERRY E GRAY 04039-9679 276 $560 BREITWEG THOMAS J NEWPORT 04953-3628 401 $558 MANHATTAN BRIDGE LEWISTON 04243-0399 346 $548 BEDARD MEDICAL INC LEWISTON 04240-5025 333 $546 MARKET LLC CHINA 04358-5065 194 $545 FRANKLIN CHRYSLER INC FARMINGTON 04938-6135 253 $541 GENERAL DOORS CORPORATION BRISTOL 19007-0205 333 $538 PERRY FITTS BOULETTE & FITTON OAKLAND 04963 419 $536 CROSBY ENTERPRISES LLC SOUTH PORTLAND 04106-2736 503 $533 MORTON LARRY & JASON MORTON PT PITTSFIELD 04967-5744 446 $527 OAKES & PARKHURST GLASS INC MANCHESTER 04351-0130 0 $527 POST OFFICE EDITORIAL CAMDEN 04843-0416 172 $527 EXCIDE TECHNOLOGIES ALPHARETTA 30004 297 $525 CAREY FOOD ENTERPRISES INC CARIBOU 04736-2068 256 $524 CVS ROUTE 24 LLC ATLANTA 30329-2202 163 $524 ALBUS BUSINESS GROUP PORTLAND 04103-3742 453 $522 HARVEY & FRANK PORTLAND 04112-0126 543 $521 FIVE STAR BUILDERS LLC WINTHROP 04364-0071 585 $516 DESHAIES ASSOCIATES INC LEWISTON 04240-4114 333 $515 ASHLAND FOOD MART INC ASHLAND 04732-0336 117 $513 NEVERS CORP NEW LIMERICK 04761-6207 373 $513 MOSENFELDER ROBERT I HOULTON 04730-1844 305 $509 DONALD J. & RACHEL C. PARADIS OAKLAND 04963-4804 556 $508 PITNEY BOWES MANAGEMENT SERVIC SHELTON 06484-4301 0 $508 ECS LIMITED LIABILITY COMPANY AUBURN 04211-1390 120 $507 SUSAN CLOSE INC WINDHAM 04062-5386 578 $502 BRUZGO & KREMER PORTLAND 04101-4613 453 $495 CROSBY MICHAEL NEWPORT 04953-3173 401 $495 REFURB SUPPLIES LLC AUBURN 04210-9050 120 $494 BLAKE MICHAEL A DEXTER 04530 202 $493 FASTWASH INC. WATERVILLE 04901-6062 556 $493 MAINE UROLOGY ASSOCIATES PA BANGOR 04401-4236 127 $493 GREEN ARROW FARMS CORP SEARSMONT 04973-3222 0 $490 QUICK CHANGE ASSOCIATES LLC CAPE ELIZABETH 04107-9682 578 $485 SKOWHEGAN SNF OPERATIONS LLC KENNETT SQUARE 19348-3109 494 $478 STEVENS R & MABRY S PTNRS HERMON 04401-0561 297 $477 FASTWASH INC. WATERVILLE 04901-6062 556 $474 JOSEPHS INC PORTLAND 04101-4026 453 $473 SHARON LEARY & DETROY INC AUBURN 04210-5812 120 $473 SMART CHIROPRACTIC OLD TOWN 04468-1418 421 $471 DENNIS J KING MASONRY INC HANCOCK 04640-0423 287 $466 LINNELL CHOATE & WEBBER AUBURN 04210-5937 120 $465 NADEAU ORTHODONTICS PA KENNEBUNK 04043-6669 319 $464 HILLCO SPECIALTIES INC WINDHAM 04062-4052 578 $462 M T K INC ASHLAND 04732-0710 265 $462 NOYES KEITH A ALBION 04910-6723 104 $462 WHITE ROSE CORPORATION OCEANSIDE 92056-4926 598 $462 BARNES ELLEN S ROCKLAND 04841-2913 468 $461 CATS ON CALL INC SCARBOROUGH 04074-8904 483 $460 SAUCIER JACQUES FORT KENT MILLS 04744-0041 256 $460 CARQUEST AUTO PARTS OF DEXTER RALEIGH 27604-1794 224 $459 ROCKLAND ANIMAL HOSPITAL LLC ROCKLAND 04841-5513 468 $459

35

Business Name City/Town ZIP Code Municipal Code Refund

KINNEYS CONSTRUCTION INC SEARSPORT 04974-3598 485 $456 CASELLA WASTE SYSTEMS INC HOUSTON 77025-1119 474 $455 SEVERSON HAND & NELSON PA HOULTON 04730-0804 305 $454 MOORE MIMI R THOMASTON 04861-3002 469 $453 BRIGGS ADVERTISING INC BATH 04530-2557 130 $451 GILPATRICK WILBUR F RICHMOND 04357-3846 465 $450 HALLOWELL BREWING CO HALLOWELL 04347-1357 283 $449 MAINE COMMERCIAL TIRE INC BANGOR 04402-0941 0 $448 PAPE AUTO MOTION INC SOUTH PORTLAND 04106-3224 503 $448 WATERVILLE SNF OPERATIONS LLC KENNETT SQUARE 19348-3109 556 $446 JEROLDS LANDSCAPING INC ORRS ISLAND 04066-2336 290 $441 PERRY MIRIAM PROSPECT 04981-3528 513 $441 MAINE HOSPITAL ASSOCIATION AUGUSTA 04071 121 $439 GRONDINS AUTO BODY JAY 04239-4743 314 $438 BIG G'S DELI (A MAINE CORP) WINSLOW 04901-2612 581 $437 CUNNINGHAM WAYNE WALDOBORO 04572-5664 547 $436 NEW ENGLAND WIRE PRODUCTS WESTON 02493-0002 321 $436 TYLER TECHNOLOGIES INC FALMOUTH 04105-1387 - $436 CHARLES B DAVIS CO INC WATERVILLE 04903-0058 556 $435 THE HARLEY COMPANY INC GLEN COVE 04846-0129 469 $434 LABONTY ENGINEERING INC SCARBOROUGH 04074 483 $429 MAINE STREET GRAPHICS INC BRIDGTON 04009-0507 155 $429 PRECISION TREE & LANDSCAPING WINSLOW 04901-0131 581 $429 MIDTOWN TUNNEL CORPORATION LEWISTON 04243-0399 577 $427 TRAINING TECHNOLOGIES INTL INC HAMPDEN 04444-1821 297 $425 BLANCHARD CHARLOTTE ROXBURY 04275-3307 473 $424 HANNDS ON ICE CREAM BANGOR 04401-3642 127 $424 SHANKMAN & ASSOCIATES LEWISTON 04240-7198 0 $421 BESSEY JOSEPH W SAINT AGATHA 04772-0313 475 $418 WALDOBORO FITNESS CENTER INC WALDOBORO 04572-5908 547 $416

LEASING ASSOCIATES OF BARRINGT SOUTH BARRINGTON 60010-9359 483 $412

SPORTSMANS HARDWARE WESTBROOK 04092-2809 565 $412 NEUMAYER JAMES C PRESQUE ISLE 04769-2817 456 $410

EXECUTIVE MANAGEMENT INVESTMEN UPPER SADDLE RIVER 07458-2304 140 $409

PORT ROBINSON ENTERPRISES LLC HOULTON 04730-0526 305 $409 SUGA JR JOSEPH VASSALBORO 04989-3737 539 $408 JOHN G GREGORY MD PA BELFAST 04915-6096 133 $407 SFP INC HOULTON 04730-0069 0 $407 CAREY FOODS INC CARIBOU 04736-2068 456 $403 CARQUEST AUTO PARTS OF AUGUSTA RALEIGH 27604-1794 121 $403 HARRIS + VICKERS CPA PA FALMOUTH 04105-1318 251 $403 MICHAEL R NAWFEL DMD PA OAKLAND 04963 419 $401 ROCKERS INC ROCKPORT 04856-0429 - $400 LIONEL THERIAULT INC PRESQUE ISLE 04769-2215 0 $397 FOSTER JOSEPH C CORINNA 04928-3107 202 $396 SADOWSKI TOM LINCOLNVILLE 04849-5659 485 $395 GOLDEN POND WEALTH MANAGEMENT WATERVILLE 04901-5811 556 $392 ELSAESSER FREDERICK J BRUNSWICK 04011-2015 163 $391 KNIGHT HEIDI PRESQUE ISLE 04769-0550 456 $390 CONNELL EQUIPMENT LEASING CO BERKELEY HEIGHTS 07922-2805 0 $389 PATRICK ST PETER & SONS INC CARIBOU 04736-0746 177 $388 COMMUNICATION TECHNOLOGIES INC FALMOUTH 04105-2222 251 $387

36

Business Name City/Town ZIP Code Municipal Code Refund

CORPORATE EXPRESS OFFICE PROD PLANO 75026-0888 565 $387 CUNNINGHAM WAYNE WALDOBORO 04572-5664 547 $387 BUILDINGS ETCETERA INC HOULTON 04730-0949 305 $385 F A WILDNAUER WOODWORK INC SOUTH BERWICK 03908-2170 500 $385 HUFF JOEL L WELLINGTON 04942-8507 561 $385 GUIMOND JR ALBERT FORT KENT 04743-2106 256 $383 ALLEN ANDREW L BRUNSWICK 04011-2217 163 $381 CASCO BAY MOLDING LTD SANFORD 04073-5825 481 $381 WEST MINOT MILL WORK INC WEST MINOT 04288-0098 379 $380 BLC CORP IRVING 75016-5929 0 $377 PEARSON RICHARD A ALBION 04910-6720 104 $375 COPART OF CONNICTICUT INC FAIRFIELD 94534 352 $372 COASTAL RETAIL CORP PRINCETON 04668 505 $370 FLEWELLING BRENT C EASTON 04740-4341 237 $370 NORTH COUNTRY LOGGING INC SAINT FRANCIS 04774-3215 477 $367 MAINE HEALTH CARE ASSOCIATION AUGUSTA 04330-7037 121 $365 SLEIGHT WILLIAM E WATERBORO 04087-0478 554 $365 WARD JR CLINTON D HERMON 04401-0215 297 $364 RISING TIDE MARKET COOPERATIVE DAMARISCOTTA 04543-4633 214 $362 ALLEN STERLING & LOTHROP FALMOUTH 04105-1311 251 $361 JORDAN PHILIP K HOULTON 04730-1709 305 $361 BLACK BEAR LADDER INC LEWISTON 04240-3939 333 $359 CORRIVEAU ROBBY FORT KENT 04743-2113 256 $359 DONALD DUNN FUNERAL HOME INC HOULTON 04730-0127 305 $359 EXPRESSO PRINTING INC NEW LIMERICK 04761-6106 305 $358 EXPRESSO PRINTING INC NEW LIMERICK 04761-6106 305 $357 MAINE REAL ESTATE INFORMATION SOUTH PORTLAND 04106 503 $356 BRADFORD GENERAL STORE INC BRADFORD 04410-0176 150 $355 DAVIS ROCKWELL F BRUNSWICK 04011-1504 163 $355 WARREN CURRIER & BUCHANAN PORTLAND 04101-5000 453 $352 COHEN PHILIP S WALDOBORO 04572-0910 547 $350 DYSART REALTY CO BANGOR 04402-1689 297 $348 MERIDIAN LEASING CORP DEERFIELD 60015-2547 0 $346 LE G CORPORATION WINSLOW 04901-2612 581 $345 NELSON DUBAY CORPORATION FORT KENT 04743-1642 256 $345 SPIVEY ROBERT M BRUNSWICK 04011-0901 163 $343 BATH ME CAPITAL INC RALEIGH 27604-1794 130 $342 CAFE BON BON II LLC LEWISTON 04240-7018 333 $340 EDWIN PELLETIER & SONS INC FRENCHVILLE 04745-0133 261 $338 RAIN MANAGEMENT LLC PORTLAND 04101-4020 0 $336 CAFE BON BON II LLC LEWISTON 04240-7018 333 $335 GOLDEN LI'S INC MADAWASKA 04756-0668 356 $333 VFS RESIDUAL HOLDING DANBURY 06813-3649 0 $331 KEYBANK NATIONAL ASSOCIATION ALBANY 12201-2055 0 $330 PECTIC SEAFOOD INC MOUNT DESERT 04660-6529 391 $330 RANDALL MALCOLM A BRADFORD 04410-3401 150 $330 COHEN & COHEN OA BANGOR 04402-0631 127 $329 SHREE KRISHNA LLC BRUNSWICK 04011-2233 163 $329 MARTIN PAUL G ST JOHN PLT 04743-4007 479 $328 ABC SUPPLY CO INC ATLANTA 30329 453 $327 CBL CAPITAL CORP IRVING 75016-5929 0 $326 DOWNEAST PENSION SERVICES INC NEW GLOUCESTER 04260 399 $326 GOLDBERG MICHAEL P BANGOR 04401-5679 127 $325

37

Business Name City/Town ZIP Code Municipal Code Refund

CLAIRES BOUTIQUES INC PEMBROKE PINES 33027-1775 456 $324 ISLAND OPERATION LLC ELIOT 03903-0446 453 $323 KINDRED NURSING CENTERS EAST LOUISVILLE 40202 153 $323 UNISYS CORPORATION & SUBSIDIAR SCHAUMBURG 60159-0365 0 $319 DESJARDINS JEREMY L WALLAGRASS 04781-0121 549 $318 WOO HOO INC WATERVILLE 04901-4870 556 $314 RAINWISE INC BAR HARBOR 04609-0443 128 $313 LONDON MARLYNN P NEW LIMERICK 04761-0005 305 $312 FREEPORT MEDICAL CENTER PA FREEPORT 04032-1355 0 $310 WAGON MASTERS INC SCARBOROUGH 04070-1390 483 $309 SCARBOROUGH OPERATIONS LLC KENNETT SQUARE 19348-3109 483 $308 CARQUEST AUTO PARTS OF MACHIAS RALEIGH 27604-1794 353 $307 NORTHWOODS MANAGEMENT LLC BANGOR 04401-4974 0 $305 FIVE STAR BUILDERS LLC WINTHROP 04364-0071 585 $297 LUDDEN DOUGLAS C LINCOLN 04457-4141 338 $296 FT FAIRFIELD ME CAPITAL INC RALEIGH 27604-1794 255 $295 PRESCOTT STEPHEN BRUNSWICK 04011-7181 163 $295 ANDY JANDREAU TRUCKING INC FORT KENT MILLS 04744-0216 549 $294 MY THREE SONS INC FORT KENT 04743-1541 256 $294 RICE RENTAL INC HARTLAND 04943-0484 0 $293 STRONG ELECTRIC INC READFIELD 04355-3906 556 $293 FILLMORE'S INCORPORATED SEARSPORT 04974-0330 485 $293 UNION FARM EQUIPMENT INC UNION 04862-0155 534 $293 HUNNEWELL RODNEY D NEW GLOUCESTER 04260-3258 399 $292 ROSS III FRANK E OWLS HEAD 04854-3107 429 $292 GRE CONGRESS CANAL LLC PORTLAND 04101-4098 453 $289 PORTAGE CONSTRUCTION CO INC PORTAGE LAKE 04768-0079 451 $288 HARTKOPT DOUGLAS B ALBION 04910-6901 104 $287

WORLD KITCHEN INC UPPER SADDLE RIVER 07458-2304 323 $286

THE FARMHOUSE INC ROCKPORT 04856-4404 469 $283 CURTIS DENNIS E SEARSPORT 04974-3334 485 $281 MAHOOSUC WOODWORKS LLC RUMFORD 04276-3644 473 $281 AYOTTE THERESA M BREWER 04412-2518 153 $279 CHENG GENE AUGUSTA 04330-5211 121 $279 EUROPEAN BAKERY INC. FALMOUTH 04105-1307 251 $279 STADDEN RONALD R BRUNSWICK 04011-2902 163 $279 BRIAN J BOUCHARD & SONS INC EAGLE LAKE 04739-0188 803 $278 CARQUEST AUTO PARTS OF BRUNSWI RALEIGH 27604-1794 163 $278 CARQUEST AUTO PARTS OF LISBON RALEIGH 27604-1794 342 $278 TRAFTON LAWRENCE C WELLINGTON 04942-8801 561 $276 LIFETIME MUFFLER/BRAKE OF GRAY GRAY 04039-9537 276 $275 HERMON CORNER INC HERMON 04402 297 $274 HOMEPORT SUPPLY LLC NEWCASTLE 04553-3800 397 $274 WAHL LAWRENCE R BUCKSPORT 04416-0755 165 $268 TOWNE MOTEL LLC CAMDEN 04843-1907 172 $265 LINNCO INC BRUNSWICK 04011 0 $264 RAFFORD DEANE A GARFIELD PLT 04732-5101 265 $262 CARQUEST AUTO PARTS OF FARMING RALEIGH 27604-1794 253 $259 PHILLIP POUZOL PHYSICAL THERAP BANGOR 04401-3619 127 $259 HALLOWELL HILLSIDE TERRACE, LL WATERVILLE 04901-5186 283 $258 SEMICONDUCTOR OF ME FDRL CREDI SOUTH PORTLAND 04106-1705 503 $257 STAAR PROPERTIES LLC ORONO 04473-4400 424 $257 WITHAM CARLA R DEXTER 04930-0516 224 $257

38

Business Name City/Town ZIP Code Municipal Code Refund

LEW RIOUX & CO INC FORT KENT 04743 256 $256 ABC SUPPLY CO INC ATLANTA 30329 453 $255 TREFOIL CORP ORONO 04473-0127 424 $255 CIULLA MICHAEL A LEE 04455-0036 330 $254 SANFORD ME CAPITAL INC RALEIGH 27604-1794 481 $253 EDWARDS FAUST & SMITH BANGOR 04401-3156 127 $252 COASTAL IRRIGATION & LIGHTING ELLSWORTH 04605 0 $250 LEIGHTON SIGN WORKS INC OAKLAND 04963-4501 419 $250 AINSWORTH, THELIN & RAFTTICE, SOUTH PORTLAND 04116-2412 503 $246 KJUS USA FARMINGTON 04938-1929 0 $246 FALLS RETAIL, INC. PRINCETON 04668 244 $244 MCCONNELL & ASSOCIATES LLC WISCASSET 04578-4263 586 $244 PELLETIER & DAUGHTERS CONSTRCT BELFAST 04915-7581 133 $244 LEISURE GARDENS INC PRESQUE ISLE 04769-3102 456 $243 TIMBERLINE TRUCKING INC FORT KENT 04743-0084 256 $237 GAFTEK LLC BUCKSPORT 04416-4523 165 $236 STEWART ENGINEERING INC HOULTON 04730-1321 305 $233 BLANCHETTE JEFFREY NEW CANADA 04743-3000 396 $232 CAMDEN OPERATIONS LLC KENNETT SQUARE 19348-3109 172 $230 TATE FITCH PA BANGOR 04402-0758 127 $229 PAYCHEX NORTH AMERICA INC ROCHESTER 14625-2311 503 $227 GREGOIRE'S CAMPGROUND, INC. WELLS 04090-6008 562 $223 LEASE CORP OF AMERICA TROY 48083 0 $223 M E TOMACELLI INC BOOTHBAY HARBOR 04538-0483 145 $221 SPARKES LYNN K FARMINGTON 04938-5835 253 $216 LEARY JAMES H SACO 04072-9630 474 $212 PERKINS ERIC C ELLSWORTH 04605-1728 244 $209 CVS LEWISTON LLC ATLANTA 30329-2245 333 $206 THE WOOD COMPANY BUFFALO 14240-0352 0 $204 CVS OF WATERVILLE MAINE LLC ATLANTA 30329-2202 556 $203 BUCKSPORT MOTOR INN LLC BUCKSPORT 04416-2000 165 $201 ALBERT FRICK ASSOCIATES INC GORHAM 04038-1916 271 $200 COOK JEFFREY H OAKLAND 04963-4819 419 $200 COUNTY YANKEE HOULTON 04730-2015 305 $200 OVERLOOK MOTEL EAGLE LAKE 04739-0347 233 $200 WELCH DAVID M PITTSFIELD 04967-0375 446 $200 IDEALEASE OF MAINE INC SOUTH PORTLAND 04106-6142 503 $199 MOORE ROBERT DOVER FOXCROFT 04426-1243 227 $199 OFFICE OF CORNELIA C VIEK CPA BRUNSWICK 04011-1501 163 $199 DIONNE STEPHEN P SKOWHEGAN 04976-4636 494 $198 TRADE SECRET, INC MINNEAPOLIS 55439-2131 503 $196 SCI CLOID LLC ORONO 04473-0127 424 $195 DAIGLE ROBERT NEW CANADA 04743-3007 396 $194 PERCY'S AUTO SALES, INC. PRESQUE ISLE 04769-5206 456 $194 EASTERN SPRINKLER SERVICES INC AUBURN 04211-1390 120 $193 HATFIELD REALTY SERVICE INC HOULTON 04730-2122 305 $193 MILLINOCKET ME ENTERPRISE INC RALEIGH 27604-1794 377 $193 FOX & GAMMON RIGGING INC WINDHAM 04062-5293 578 $192 WOOD STEPHEN G PRESQUE ISLE 04769-3102 456 $191 BEALS GENERAL STORE STRONG 04983-0316 517 $190 DIRIGO ENGINEERING FAIRFIELD 04937-3450 250 $189 ROWES GARAGE & AUTO SALES INC CORINTH 04427-3210 203 $189 PAGE MONUMENTS BRUNSWICK 04011-2611 163 $188

39

Business Name City/Town ZIP Code Municipal Code Refund

ATLANTIC HOUSE INC LUBEC 04652-1143 350 $186 BAKER LARRY H STRONG 04983-0060 123 $186 CARLIN JR HARRY W WINDHAM 04062-4049 578 $185 K-D DISPLAY & DESIGN INC OAKLAND 04963-0250 419 $184 THOMPSON HAMEL LLC PRESQUE ISLE 04769-2491 456 $183 DESJARDINS BRUCE WALLAGRASS 04781-3114 549 $180 HANCOCK LAND COMPANY INC. CASCO 04015-0299 182 $180 CSI CORPORATE SOLUTIONS INC LEWISTON 04240 333 $178 THE ALSTER CORPORATION HAVERHILL 01835-8510 453 $177 LEFT BANK BOOKS LLC SEARSPORT 04974-0437 485 $176 DAVIDS BRIDAL INC SOUTH PORTLAND 04106-3206 503 $174 PERRY RD ME CAPITAL INC RALEIGH 27604-1794 127 $174 JIM MARTIN AUTO SALES INC FARMINGTON 04938-0407 253 $173 WU GUO ZHENG HOULTON 04730-2511 305 $173 MERRILL ROBERT N ROCKPORT 04856-4243 469 $172 PLOURDE MORNEAULT & DUBAY PA FORT KENT 04743-1119 356 $171 CARQUEST AUTO PARTS OF BROADWA RALEIGH 27604-1794 127 $169 HOYT MICHAEL A WINTHROP 04364-3821 585 $169 MARTIN FORD INC FORT KENT 04743-1441 256 $167 CARQUEST AUTO PARTS OF ELLSWOR RALEIGH 27604-1794 244 $166 HEAD TO TOE PHYSICAL THERAPY LEWISTON 04240-1415 333 $166 DIONNE ANDRE M LEWISTON 04240-1603 333 $165 PERKINS TOWNSEND SHAY & TALBOT SKOWHEGAN 04976-0467 494 $163 CMD ENTERPRISES LLC DEXTER 04930-0453 224 $162 HIGGINS CONSTRUCTION INC OAKLAND 04963-0199 419 $162 JONES POGUE ENTERPRISES LLC FREEPORT 04032-1314 260 $162 YANKEE TRADER ACQUISTION CORP BELFAST 04915-6202 133 $162 CYR & SONS REPAIR HOULTON 04730-1672 305 $161 CVS ROUTE 24 LLC ATLANTA 30329-2202 163 $160 SHIRETOWN INVESTMENTS HOULTON 04730-2015 456 $160 THE BUTTERED BISCUIT INC SOUTH PORTLAND 04106-3921 503 $160 FLETCHER JUDY K TROY 04987-0097 532 $159 TIME INSURANCE COMPANY MILWAUKEE 53201-3121 0 $159 CARQUEST AUTO PARTS OF S PARIS RALEIGH 27604-1794 434 $157 HELLER FINANCIAL LEASING, INC. DANBURY 06813-3649 0 $156 JOHNSONS ARBORICULTURE TREEKEE CAMDEN 04843-1925 172 $156 GESF STRUCTURED FINANCE INC DANBURY 06813-3649 0 $155 AFFORDABLE EYES INC AUBURN 04210-6168 120 $154 NORTHERN DOOR INN INC FORT KENT 04743 256 $154 PAULS GAS INC FRENCHVILLE 04745-0412 261 $153 BEDARD LONG TERM CARE LEWISTON 04240-6828 333 $152 O'DONNELL & LEE, LLC WATERVILLE 04901-5925 556 $151 JBBC INC FORT KENT 04743-2110 256 $149 THE GAZETTE INC DEXTER 04930 224 $149 CVS PORTLAND FOREST LLC ATLANTA 30329-2202 453 $147 MCCORMICK & ASSOCIATES INC WEST ROCKPORT 04865-0704 469 $147 MCCUE WILLIAM A PORTLAND 04101-5016 453 $147 FREEPORT WOODWORKING ASSOCIATE FREEPORT 04032-0002 260 $144 HARKINS GALEN R WALDOBORO 04572-5521 547 $144 NAWFEL NICHOLAS S WATERVILLE 04901-6611 556 $144 CVS CAPE ELIZABETH LLC ATLANTA 30329-2202 175 $141 DUNCAN ROGER S BATH 04530-2218 130 $140 RC DION LLC BREWER 04412-2252 153 $140

40

Business Name City/Town ZIP Code Municipal Code Refund

BEAULIEU PAUL MADAWASKA 04756-1166 356 $139 PELLETIER FLORIST FORT KENT 04743-1044 256 $139 RAINEY WADE E WEST PARIS 04289-0180 571 $139 EVERETT STEVEN A ANSON 04911-0198 113 $138 MATH COPPER LLC WINDHAM 04062-5342 578 $136 4UE INC DAMARISCOTTA 04543-1178 214 $136 J. THOMAS HICKS & ASSOCIATES P BREWER 04412-2425 127 $135 VAN STEENBERG AND ASSOCIATES P ROCKPORT 04856-0845 469 $135 CVS PORTLAND CONGRESS ST LLC ATLANTA 30329-2202 452 $134 MCLAUGHLIN & MCLAUGHLIN BRADFORD 04410-3103 150 $133 PURINGTON ENTERPRISES FREEPORT 04032 260 $133 PYE RONALD A BATH 04530-4004 130 $133 MAINE COAL SALES CO HERMON 04401-1109 297 $132 NEWPORT CHIROPRACTIC HEALTH CE NEWPORT 04953-0367 410 $131 DUFOUR GILMAN SAINT DAVID 04773-4114 356 $129 CVS WEST GATE LLC ATLANTA 30329-2202 453 $126 JURDAK JR EDWARD WATERVILLE 04901-5139 0 $122 SOURCE MAINE INC NORTH BRANFORD 06471-1519 163 $122 BLUE SKY BAKERY LLC GARDINER 04345-2160 264 $121 SJV WIRELESS INC FORT KENT 04743-1260 256 $121 SCHEIMRIEF KEVIN WALDOBORO 04572-3044 547 $120 BURNHAM DAVID E WALDOBORO 04572-5728 547 $117 DELL FINANCIAL SERVICES LLC ROUND ROCK 78682-7000 333 $117 DAVINCI SIGNS LLC HERMAN 04401 297 $116 KUTTERS KORNER INC LEWISTON 04240 333 $115 BRYAN CHRISTOPHE M WATERVILLE 04901-6611 556 $110 BUCKSPORT ME CAPITAL INC RALEIGH 27604-1794 165 $110 BURKY E A & MCCARTHY JR R W PT PITTSFIELD 04967-0549 446 $107 HAIRWORKS STUDIO INC HOULTON 04730-1709 305 $106 JOHNSON CARL A SCARBOROUGH 04074-8931 483 $106 JOHN E O'DONNELL & ASSOCIATES NEW GLOUCESTER 04260-3218 399 $105 OLD TOWN ME INC RALEIGH 27604-1794 421 $105 NORTHERN MAINE SPEECH LANGUAGE PRESQUE ISLE 04769-0308 456 $104 MANUFACTURER & DEALER SERVICES DANBURY 06813-3649 0 $103 R KITCHEN & SONS INC HOULTON 04730-1711 305 $102 SKANE LTD FARMINGTON 04938-1929 0 $102 STATE CAPITOL CVS INC. 800 ATLANTA 30329-2202 121 $102 TODD RICHARDSON AND ASSOCIATES SACO 04072-3305 474 $100 01ZERO9 INC SANFORD 04073-5824 592 $100 EMERSON & ASSOCIATES CPAS MADISON 04950-1224 357 $98 ROBERT C GRIESHABER PA AUBURN 04210-5833 120 $98 WILLIAMS NANCY E WALDOBORO 04572-5725 547 $98 MILLS EXCAVATION INC VINALHAVEN 04863-0401 - $97

SPRAGUE SAMUEL D GRAND LAKE STREAM 04637-0116 275 $97

AMPLICON INC IRVINE 92612-1058 128 $96 SOUND ADVICE AUDIOLOGY SOUTH PORTLAND 04106-2432 503 $94 BARNES LAW OFFICE HOULTON 04730-0397 305 $93 MORSE MARTIN E WELLS 04090-4504 0 $93 JP LD CORPORATION PRESQUE ISLE 04769-2233 456 $92 KINNEY IVA E SEARSPORT 04974-3598 485 $92 CARQUEST AUTO PARTS OF BREWER RALEIGH 27604-1794 153 $88 KENNEBUNK OPERATIONS LLC KENNETT SQUARE 19348-3109 319 $88 JOEL S OLSTEIN MD PA LEWISTON 04240-7640 333 $87

41

Business Name City/Town ZIP Code Municipal Code Refund

LIGHTFOOT ROBERT B PORTLAND 04101-2009 453 $87 NEW HERMON MOUNTAIN INC PROSPECT 04981 297 $87 CVS WESTBROOK MAINE LLC ATLANTA 30329-2202 565 $86 SEALED AIR CORPORATION DUNCAN 29334-0464 401 $86 TEKLU ASMERET PORTLAND 04101-3921 453 $86 CVS MILL CREEK LLC ATLANTA 30329-2202 503 $85 THE PIERCE STUDIO INC BRUNSWICK 04011-2201 163 $84 DAIGLE LINDA FORT KENT MILLS 04744-0144 256 $81 WHITE WILLIAM C BELFAST 04915-0540 133 $81 PORTE4 LLP PORTLAND 04101-5021 453 $80 SAGE FINANCIAL HOULTON 04730-2119 305 $80 STONE WALL FARMS LINCOLN 04457-4647 338 $79 KUTCH CONSTRUCTION FORT KENT 04743-1905 256 $78 MID STATE EYE ASSOCIATES OAKLAND 04963-4825 0 $78 MAINESTONE JEWELRY INC FARMINGTON 04938-5909 253 $77 THOMPSON ROBERT P PRESQUE ISLE 04769-2491 456 $76 HARDING EUGENE L ALBION 04910-6634 104 $75 SODEXHO MANAGEMENT INC BUFFALO 14240-0352 0 $72 HARMONY BROOK INC EAGAN 55121-2251 0 $71 SHANGRI-LA KENNELS INC AUBURN 04210-3861 120 $71 DITTMAN CAROL A ELLSWORTH 04605-3260 244 $69 PITAS THEODORE R WESTBROOK 04092-3651 565 $68 CURRIER GREGORY B CAMDEN 04843-4314 172 $67 HEATH SYLVIA J MECHANIC FALLS 04256-0115 369 $66 TRIGLIONE JR ARTHUR D N BRIDGTON 04057-0065 155 $66 LINCOLN/HANEY ENGINEERING ASSO BRUNSWICK 04011-1508 163 $65 JOLY & ASSOCIATES PA WILTON 04294-0670 577 $64 WRABACON INC OAKLAND 04963-5358 419 $64 CHAMBERS RODNEY E PRESQUE ISLE 04769-1467 456 $63 TMATT TAX AND FINANCIAL BANGOR 04401-4544 127 $63 AGILENT FINANCIAL SERVICES LLC LIVINGSTON 07039-5703 0 $62 LINCOLN INSURANCE LLC HOULTON 04730-1834 0 $60 NORTHERN RADIOLOGICAL ASSOC PRESQUE ISLE 04769-2637 456 $60 SAUCIER'S IGA, INC. VAN BUREN 04785-1011 537 $60 SNOW 2 CPA SOUTHWEST HBR 04679-0706 505 $60 NELSON & CARAS CONSULTING LLC PORTLAND 04103 453 $59 WHEATON & MCLAUGHLIN INC PRINCETON 04668-0069 457 $58 CVS ROUTE 302 LLC ATLANTA 30329-2202 578 $56 LIBNER MAURICE A BRUNSWICK 04011-0831 163 $56 BEASLEY JOE D HOULTON 04730-2236 305 $55 LADD SAMUEL G BELFAST 04915-0343 0 $55 BEAUCHESNE'S FLOORING LLC LEWISTON 04240-2323 333 $54 VALLEY FUNERAL SERVICE INC FORT KENT 04743-1305 256 $54 BITHER STEPHEN J HOULTON 04730-1839 305 $53 CHARTRAND IMPORTS ROCKLAND 04841-1319 468 $53 LONESOME PINE TRAILS INC FORT KENT 04743-0372 256 $53 UNDERKUFFLER FRANK M FARMINGTON 04938-1818 253 $53 ME AUTONOMOUS UNDERWATER VEHIC ORONO 04473 424 $52 STINSON LAW OFFICES PC BATH 04530-2651 130 $52 THE JOHNSTON COMPANIES ROCKPORT 04856-4253 469 $52 GRIESHABER TAMERA L AUBURN 04210-4043 120 $50 TOM CHADWICK INC PITTSFIELD 04967-4307 446 $50 JOHNSON MARGARET T SOUTH PORTLAND 04106-5933 503 $49

42

Business Name City/Town ZIP Code Municipal Code Refund

MOOERS ANDREW F HOULTON 04730-1831 305 $49 LOOMIS JOHN C WATERVILLE 04901-5114 0 $46 SHAPERS LLC DAMARISCOTTA 04543-0678 214 $45 BENNETT ORA D ALBION 04910-6440 0 $44 X PRESS RENT A CAR OF MAINE FARMINGTON 04938-0310 253 $38 HERRING ROD J LINNEUS 04730-4540 305 $37 LAMOTHE ARTHUR J BRUNSWICK 04011-0425 0 $36 QUAYLE ELIZABETH S CARIBOU 04736-2095 177 $36 WOOD LINDA T BATH 04530-2018 130 $36 CROSS SIGNS LLC HERMON 04401-1341 297 $33 HENDERSON DAVID D HOULTON 04730-1362 305 $33 INERGY PROPANE LLC KANSAS CITY 64112-1712 263 $29 MAXIM MANAGEMENT GROUP INC PRESQUE ISLE 04769-2811 456 $29 SHIRO BURTON G WATERVILLE 04903-0706 556 $28 ZHONG SONG QI PORTLAND 04101-3309 453 $28 PERRY MIRIAM PROSPECT 04981-3528 - $27 KATAHDIN PAPER COMPANY LLC MILLINOCKET 04462-1373 - $27 NORTON LISA J PRESQUE ISLE 04769-2233 456 $26 BOLES RICHARD T OAKLAND 04963-4612 556 $25 M JOHN & COMPANY SOUTH PORTLAND 04106-6940 503 $25 ROSA RICHARD M BREWER 04412-0066 153 $25 WATERVILLE CUSTOM KITCHENS INC OAKLAND 04963-4825 419 $25 SHEAR EXPRESSIONS LEWISTON 04240-2115 333 $25 SUPERIOR CONSTRUCTION SERV INC OAKLAND 04963-0175 419 $24 MB MECHANICAL CONTRACTORS PORTLAND 04101-2514 453 $23 ZHONG SONG QI PORTLAND 04101-3309 453 $23 ROBBINS JAMES M LUBEC 04652-1204 350 $22 DAVID B RAYMOND EA PA PRESQUE ISLE 04769-2651 456 $21 LATTA CAROL L ROCKPORT 04856-0054 469 $19 SCHNEIDER TOBI L WATERVILLE 04901-6605 556 $19 CARDIOPET INC WESTBROOK 04092-2040 565 $16 GRAVEL JOSEPH WINSLOW 04901-0131 581 $15 HOWE THOMAS R SOUTH PORTLAND 04106-3032 503 $15 ROY HILL CORP LEWISTON 04243 333 $15 WHITING BRIGITTE A AUBURN 04211-1181 120 $15 CC ELECTRIC HERMON 04401-1106 297 $14 ROY CONTINENTAL MILL LLC LEWISTON 04240-7874 333 $14 WOODWARD KENT D SOUTH THOMASTON 04858-3009 469 $13 ROLLINS & SONS AUTO BODY INC WEST ROCKPORT 04865 469 $12 RUSSELL KIMBERLY J WINDHAM 04062-1388 578 $11