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. Assume sales transactions in all states, except New York, are under 200 and that all states have adopted Wayfair legislation. 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	$	23,224		$	0		$	23,224
Colorado		10,642			0			10,642
Maine		36,018			156,189			192,207
New Hampshire		26,841			325,672			352,513
New York		65,566			0			65,566
Vermont		42,102			277,726			319,828
Totals	$	204,393		$	759,587		$	963,980

Assume the following sales tax rates: Alaska (0 percent), Colorado (7.75 percent), Maine (8.5 percent), New Hampshire (0 percent), New York (8 percent), and Vermont (5 percent). How much sales and use tax must Mahre collect and remit?

Multiple Choice

• $10,412

• $14,485

• $26,763

• $61,319