Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 808 - CORPORATE INCOME TAX NEXUS › Section 125-808-.01 - DEFINITIONS

Current through 2024-29, July 17, 2024
A.
Assessor.
"Assessor" means
				the State Tax Assessor or any designated agent.
B.
Bureau.
"Bureau" means the
				Maine Bureau of Revenue Services, also known as "Maine Revenue
				Services."
C.
Documentary
				evidence.
"Documentary evidence" means journals, books of account,
				invoices, expense reports, or other records maintained by a taxpayer in the
				regular course of its business. Generally, an affidavit or other document
				prepared in anticipation of, or in response to a tax audit, examination, or
				litigation is not documentary evidence.
D.
Employee.
"Employee" means
				any individual who would be considered an employee under the common law rules
				governing the employee-employer relationship. An individual is presumed to be
				an employee of a foreign corporation rather than an independent contractor if
				the foreign corporation treats the individual as an employee for purposes of
				the payroll taxes imposed by the
Federal Insurance Contributions
				Act
.
E.
Foreign
				corporation.
"Foreign corporation" means a business entity subject to
				income taxation as a corporation under the laws of the United States, as
				further defined under 36 M.R.S. §
									5102(6), that is
				formed under the laws of a jurisdiction other than the State of
				Maine.
F.
Missionary sales
				activity.
"Missionary sales activity" means the activity of generating
				retail demand for the products of a manufacturer or distributor (and indirectly
				generating wholesale orders for those products) by promoting the products to
				retailers who typically order the products from a wholesaler or other
				middleman.
G.
Office.
"Office" means a permanent or temporary location where a corporation makes
				sales or holds itself out to the public as conducting business. The office of a
				corporation's sales representative is generally not an "office" of the
				corporation for purposes of this rule if the representative does not publicly
				hold him or herself out as doing business on behalf of the corporation at that
				location, either by publishing the home address as a corporate business address
				or through other actions.
H.
Out-of-state supplier of spirits.
"Out-of-state supplier of
				spirits" means a corporation domiciled in another state that approves an order
				or request from outside this State for spirits placed by the Maine Bureau of
				Alcoholic Beverages and Lottery Operations ("BABLO").
I.
Partnership.
"Partnership"
				means any entity subject to taxation under the
Internal Revenue
				Code
, Subtitle A, Chapter 1, Subchapter K, other than a financial
				institution subject to tax pursuant to Title 36 of the Maine Revised Statutes,
				chapter 819.
J.
Sample or
				display room.
"Sample or display room" means a temporary location, such
				as a hotel room or space in a trade show exhibit, where representatives of a
				foreign corporation exhibit samples of the corporation's products, but do not
				make sales, approve orders for sales, or conduct any of the activities listed
				at section
.03
, subsection
(B)
below.
K.
Samples.
"Samples" means
				representative products of a corporation that are used in sales demonstrations
				or distributed in limited quantities without charge in order to acquaint
				existing or prospective customers with the corporation's products.