Melanie operates Mels Bakery in Foxboro, Massachusetts with retail stores in Connecticut, Maine, Massachusetts, New Hampshire, and Rhode Island. Mels also ships specialty breads nationwide upon request. Determine Mels sales tax collection responsibility and calculate the sales tax liability for Massachusetts, Connecticut, Maine, New Hampshire, Rhode Island, and Texas using the following information:

a The Massachusetts stores earn $ in sales. Massachusetts sales tax rate is percent; assume it exempts food items.

b The Connecticut retail stores have $ in sales $ from instore sales and $ for catering and $ in delivery charges for catering activities. Connecticut sales tax is percent and excludes food products, but taxes prepared meals catering Connecticut also imposes sales tax on delivery charges on taxable sales.

c Mels Maine retail store has $ of sales $ for takeout and $ of instore sales Maine has a percent sales tax rate and a percent sales tax on prepared food; it exempts other food purchases.

d The New Hampshire retail stores have $ in sales. New Hampshire is one of five states with no sales tax. However, it has a room and meals tax rate of percent. New Hampshire considers any food or beverage served by a restaurant for consumption on or off the premises to be a meal.

e Mels Rhode Island stores earn $ in sales. The Rhode Island sales tax rate is percent and its restaurant surtax is percent. Rhode Island considers Mels a restaurant because its retail store has seating.

f One of Mels best customers relocated to Texas, which imposes an percent state and local sales tax rate but exempts bakery products. This customer entertains guests regularly and made orders totaling $ of food items this year.