Melanie operates Mel's Bakery in Foxboro, Massachusetts, and has retail stores in Connecticut, Maine, Massachusetts, New

Hampshire, and Rhode Island. Mel's Bakery also ships specialty breads nationwide upon request.

Determine Mel's Bakery's sales tax collection responsibility and calculate the sales tax liability for Massachusetts, Connecticut, Maine.

New Hampshire. Rhode Island, and Texas, based on the following information:

Note: Leave no answer blank. Enter zero If appllcable.

Required:

a$.$ The Massachusetts stores have $$585,000$ in sales. Massachusetts's sales tax rate is $5$ percent; assume it exempts food items.

b$.$ The Connecticut retail stores have $$468\mathrm{.}000$ in sales $($ $$342,500$ from in$-$store sales and $$125\mathrm{.}500$ from catering$)$ and $$18,500$ in

delivery charges for catering activities. Connecticut sales tax is $6$ percent and excludes food products but taxes prepared meals

$($catering$).$ Connecticut also imposes sales tax on delivery charges on taxable sales.

c$.$ Mel's Bakery's Maine retail store has $$318,000$ of sales $($ $$251,000$ for take$-$out and $$67,000$ of in$-$store sales$).$ Maine has a $5$ percent

sales tax rate and a $7$ percent sales tax rate on prepared food; it exempts other food purchases such as take$-$out purchases.

d$.$ The New Hampshire retail stores have $$275,500$ of dine$-$in sales. New Hampshire is one of five states with no sales tax. However, it

has a room and meals tax rate of $8$ percent. New Hampshire considers any food or beverage served by a restaurant for

consumption on or off the premises to be a meal.

e$.$ Mel's Bakery's Rhode Island stores earn $$325,500$ in sales. The Rhode Island sales tax rate is $7$ percent and its restaurant surtax is $1$

percent. Rhode Island considers Mel's Bakery to be a restaurant because its retail store has seating.

f$.$ One of Mel's Bakery's best customers relocated to Texas, which imposes an $8\mathrm{.}25$ percent state and local sales tax rate but exempts

bakery products. This customer entertains guests regularly and made $10$ orders totaling $$16,700$ of food items this year. Assume

Texas only has a sales threshold of $$500,000$ to establish an economic nexus.

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The Massachusetts stores have $$585,000$ in sales. Massachusetts's sales tax rate is $5$ percent; assume it exempts food items.