§1760-D. Exemptions of certain products; information posted on publicly accessible website
1. 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.
[PL 2011, c. 285, §6 (AMD); PL 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; [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).]
B. Appealing an assessment of tax liability; and [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).]
C. Appealing the denial of an exemption certificate or refund request under section 2013. [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).]
[PL 2011, c. 285, §6 (AMD); PL 2011, c. 285, §15 (AFF).]
SECTION HISTORY
PL 2009, c. 632, §2 (NEW). PL 2011, c. 285, §6 (AMD). PL 2011, c. 285, §15 (AFF).