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 .

Last amended: PL 2009, c. 632, §2 (NEW). PL 2011, c. 285, §6 (AMD). PL 2011, c. 285, §15 (AFF).

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