18-125 C.M.R. ch. 808, § .01 - DEFINITIONS
A.
Assessor. "Assessor" means
the State Tax Assessor or any designated agent.
B.
Bureau. "Bureau" means the
Maine Bureau of Revenue Services, also known as "Maine Revenue
Services."
C.
Documentary
evidence. "Documentary evidence" means journals, books of account,
invoices, expense reports, or other records maintained by a taxpayer in the
regular course of its business. Generally, an affidavit or other document
prepared in anticipation of, or in response to a tax audit, examination, or
litigation is not documentary evidence.
D.
Employee. "Employee" means
any individual who would be considered an employee under the common law rules
governing the employee-employer relationship. An individual is presumed to be
an employee of a foreign corporation rather than an independent contractor if
the foreign corporation treats the individual as an employee for purposes of
the payroll taxes imposed by the Federal Insurance Contributions
Act.
E.
Foreign
corporation. "Foreign corporation" means a business entity subject to
income taxation as a corporation under the laws of the United States, as
further defined under 36 M.R.S. §
5102(6), that is
formed under the laws of a jurisdiction other than the State of
Maine.
F.
Missionary sales
activity. "Missionary sales activity" means the activity of generating
retail demand for the products of a manufacturer or distributor (and indirectly
generating wholesale orders for those products) by promoting the products to
retailers who typically order the products from a wholesaler or other
middleman.
G.
Office.
"Office" means a permanent or temporary location where a corporation makes
sales or holds itself out to the public as conducting business. The office of a
corporation's sales representative is generally not an "office" of the
corporation for purposes of this rule if the representative does not publicly
hold him or herself out as doing business on behalf of the corporation at that
location, either by publishing the home address as a corporate business address
or through other actions.
H.
Out-of-state supplier of spirits. "Out-of-state supplier of
spirits" means a corporation domiciled in another state that approves an order
or request from outside this State for spirits placed by the Maine Bureau of
Alcoholic Beverages and Lottery Operations ("BABLO").
I.
Partnership. "Partnership"
means any entity subject to taxation under the Internal Revenue
Code, Subtitle A, Chapter 1, Subchapter K, other than a financial
institution subject to tax pursuant to Title 36 of the Maine Revised Statutes,
chapter 819.
J.
Sample or
display room. "Sample or display room" means a temporary location, such
as a hotel room or space in a trade show exhibit, where representatives of a
foreign corporation exhibit samples of the corporation's products, but do not
make sales, approve orders for sales, or conduct any of the activities listed
at section .03, subsection (B) below.
K.
Samples. "Samples" means
representative products of a corporation that are used in sales demonstrations
or distributed in limited quantities without charge in order to acquaint
existing or prospective customers with the corporation's products.
Notes
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