18-125-808 Me. Code R. § .07
Current through 2025-02, January 8, 2025
For taxable years beginning on or after January 1, 2022, a corporation that is an out-of-state supplier of spirits sold to BABLO within the Department of Administrative and Financial Services (including a contractor or agent of BABLO) may not be considered to have sufficient nexus, and is not subject to Maine corporate income tax, if the corporation's in-state activities are limited solely to the activities described in 36 M.R.S. §5202- D(2).
18-125 C.M.R. ch. 808, § .07