Sales And Use Tax Symposium Form - Maine Bureau Of Taxation Page 4

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Program Agenda
1.
Overview
Sales and Use tax history; statute definitions
2.
Sales Price
Sales price defined; what is included and excluded; what services are part of the
sales price; discounts; returned merchandise; transportation charges
3.
Services
Rental of living quarters; telecommunications; extended cable television;
fabrication charges; custom computer programming; rentals and leases
4.
Exemptions
Exempt commodities; exempt services; nonprofit organizations; exempt
establishments; casual sales; interstate sales; manufacturing
5.
Retailer responsibilities
Registration; collection of taxes; reporting procedures; recordkeeping; exempt
sale documentation
6.
Audits, Assessments, Appeals and Enforcement
Interest; penalties; demands; liens; taxpayer rights
7.
U.S. Small Business Administration
The SBA will be presenting information on new SBA loan programs and other
assistance for small and very small businesses

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