36 M.R.S. § 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.
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;
B.
Appealing an assessment of tax liability; and
C.
Appealing the denial of an exemption certificate or refund request under section 2013 .