Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 303 - SALES TO INDUSTRIAL USERS
Current through 2024-13, March 27, 2024
SUMMARY:Explains the Sales and Use Tax Law as it pertains to the exemption provisions of machinery and equipment used in production, and consumed or destroyed items.
STATUTORY AUTHORITY: 36 M.R.S.A. §112
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