Mahre, Incorporated, a New York corporation, runs ski tours in 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: Mahre Sales State Goods Services Total Alaska $ 23,194 $ 0 $ 23,194 Colorado 10,612 0 10,612 Maine 35,913 156,084 191,997 New Hampshire 26,721 325,327 352,048 New York 65,431 0 65,431 Vermont 41,982 277,441 319,423 Totals $ 203,853 $ 758,852 $ 962,705 Assume the following sales tax rates: Alaska (0 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

Note: The data are merged together and they are first separated first before the question is answered. See the attached for the data separation.

Since sales tax is paid on goods, Marhre sales and use tax in Maine can be calculated as follows:

Sales and use tax in Maine = Goods sold in Maine × Sales tax rate in Maine = $35,913 × 8.5% = $3,052.61

Therefore, Mahre collect and remit $3,052.61 as sales and use tax in Maine.