18- 125 C.M.R. ch. 808, § .07 - EXEMPTION FOR CERTAIN OUT-OF-STATE SUPPLIERS OF SPIRITS; TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2022
For taxable years beginning on or after January 1, 2022, a corporation that is an out-of-state supplier of spirits sold to BABLO within the Department of Administrative and Financial Services (including a contractor or agent of BABLO) may not be considered to have sufficient nexus, and is not subject to Maine corporate income tax, if the corporation's in-state activities are limited solely to the activities described in 36 M.R.S. § 5202- D(2).
Notes
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