Click the images below to view the full scale maps Auburn Intermodal and Airport Enterprise Community Lewiston Industrial Raceway Business Park Safe Handling

Lewiston-Auburn has five Pine Tree Development Zones. The Pine Tree Development Zone program legislation introduced by Governor John Baldacci in early 2003 and enacted by a two-thirds majority vote of the Maine Legislature later that year, uses a combination of tax incentives to spur economic development in targeted areas of the state, including Lewiston-Auburn. In addition to existing incentive programs, such as business equipment tax reimbursement, job training, and financing programs, the State offers to qualified new and expanding businesses: 80% ETIF (Employment Tax Increment Financing) for ten years; A 100% refund of corporate income tax and insurance premium tax for years one through five, and 50% for years six through ten; A local option TIF (Tax Increment Financing) that will not be counted against a municipality's existing TIF area and value caps; and (Effective July 1, 2005) A 100% sales and use tax exemption for zone-related construction materials and equipment purchases All Pine Tree Development Zone benefits can be "layered" over other available benefits. Federal tax credits can be taken in addition to the State tax credits for businesses located both in an Empowerment Community and the Pine Tree Zone. Lewiston has some inner-city parcels federally-designated as an Enterprise Community with associated benefits. Eligible Businesses Eligible businesses include firms engaged in manufacturing, financial services, and Maine's seven targeted technology sectors: biotechnology, aquaculture and marine technology, composite materials technology, environmental technology, advanced technologies for forestry and agriculture, information technology and precision manufacturing technology. Additional information: Online Business Application