36 §1760-D. Determination of exemptions for products used in commercial agricultural or silvicultural production or animal agriculture; information posted on publicly accessible web - Maine Statutes

Title 36: TAXATION

Part 3: SALES AND USE TAX

Chapter 211: GENERAL PROVISIONS

§1760-D. Determination of exemptions for products used in commercial agricultural or silvicultural production or animal agriculture; information posted on publicly accessible website

1. List of products. The assessor shall post a list of products used in commercial agricultural or silvicultural production or in animal agriculture for which a written definitive determination on the applicability of a sales tax exemption under section 1760, subsection 7-B or 7-C has been made on the bureau's publicly accessible website. The list must include the name of the product, other information necessary to identify the product at the point of sale and the determination of whether or not that product is exempt from sales tax under section 1760, subsection 7-B or 7-C.

When the assessor receives a request in writing for an interpretation on whether or not a product used in commercial agricultural or silvicultural production or in animal agriculture is exempt from sales tax under section 1760, subsection 7-B or 7-C, the assessor shall respond in writing. When the information in the request is sufficient to make a definitive determination on the applicability of the sales tax exemption, the assessor shall within 3 weeks of making the determination add the appropriate information to the list maintained under this section.

[ 2009, c. 632, §2 (NEW) .]

2. Information on processes for appeals and refunds. The assessor shall provide information on the bureau's publicly accessible website on the process to appeal a determination on the applicability of an exemption to a product under section 1760, subsection 7-B or 7-C and to request a refund for sales tax paid on an exempt product.

[ 2009, c. 632, §2 (NEW) .]

SECTION HISTORY

2009, c. 632, §2 (NEW).