Mahre, Incorporated, a New York Corporation, Runs Ski Tours in a Several

Multiple Choice

Mahre, Incorporated, a New York corporation, runs ski tours in a several states. Mahre also has a New York retail store and an Internet store which ships to out of state customers. The ski tours operate in Maine, New Hampshire, and Vermont where Mahre has employees and owns and uses tangible personal property. Mahre has real property only in New York. Mahre has the following sales: $\begin{array}{l}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Mahre Sales }\\\begin{array}{lrrrr}\underline{\text { State }} & \underline{\text { Goods }} & \underline{\text { Services }} & \underline{\text { Total }} \\\text{Alaska} & \$ 23,194 & \$ 0 & \$ 23,194 \\\text { Colorado } & 10,612 & 0 & 10,612 \\\text { Maine } & 35,913 & 156,084 & 191,997 \\\text { New Hampshire } & 26,721 & 325,327 & 352,048 \\\text { New York } & 65,431 & 0 & 65,431 \\\text { Vermont } & \underline{41,982} & \underline{277,441} & \underline{319,423} \\\text { Totals } & \$ 203,853 & \$ 758,852 & \$ 962,705\end{array}\end{array}$ Assume the following tax rates: Alaska (6.6 percent) , Colorado (7.75 percent) , Maine (8.5 percent) , New Hampshire (6.75 percent) , New York (8 percent) , and Vermont (5 percent) . How much sales and use tax must Mahre collect and remit in Maine?

A) $0
B) $3,053
C) $13,267
D) $16,319