Section 1760-D - Exemptions of certain products; information posted on publicly accessible website1.List of products. The assessor shall post on the bureau's publicly accessible website, and update quarterly, a list of products used in commercial agricultural or silvicultural crop production or in animal agricultural production with respect to which the assessor has made a written determination on the applicability of a sales tax exemption under section 1760, subsection 7-B or 7-C and of items of depreciable machinery and equipment that the assessor has determined may be eligible for a refund of sales tax under section 2013. In the case of products exempt from tax under section 1760, subsection 7-B or 7-C, the list must include the name of the product and any other information necessary to identify the product at the point of sale. When the assessor receives a request in writing for a determination as to whether or not a product used in commercial agricultural or silvicultural crop production or in animal agricultural production is exempt from sales tax under section 1760, subsection 7-B or 7-C, the assessor shall respond in writing.
[2011, c. 285, §6(AMD); 2011, c. 285, §15(AFF).]
2.Information on procedures for appeals and refunds. The assessor shall provide information on the bureau's publicly accessible website regarding the procedures for: A. Requesting a refund of sales tax paid on an exempt product; [2011, c. 285, §6(NEW); 2011, c. 285, §15(AFF).]B. Appealing an assessment of tax liability; and [2011, c. 285, §6(NEW); 2011, c. 285, §15(AFF).]C. Appealing the denial of an exemption certificate or refund request under section 2013. [2011, c. 285, §6(NEW); 2011, c. 285, §15(AFF).] [2011, c. 285, §6(AMD); 2011, c. 285, §15(AFF).]
Amended by 2011, c. 285,§ 6, eff. 9/28/2011.2009, c. 632, § 2 (NEW) .