A business that operates both within and without this State may request a refund of Maine sales tax paid at the time of purchase on tangible personal property that is placed in inventory in this State and subsequently withdrawn from inventory for:

1. 1. Use outside the State Use at a fixed location of the business in another taxing jurisdiction;

   [PL 2015, c. 300, Pt. A, §27 (NEW).]

2. 2. Fabrication, attachment or incorporation outside the State Fabrication, attachment or incorporation into other tangible personal property for use at a fixed location of the business in another taxing jurisdiction; or

   [PL 2015, c. 300, Pt. A, §27 (NEW).]

3. 3. Incorporation into real property Incorporation into real property located in another taxing jurisdiction.

   [PL 2015, c. 300, Pt. A, §27 (NEW).]

PL 1967, c. 88 (AMD). PL 2015, c. 300, Pt. A, §27 (RPR).