Section 125-808-.01 - DEFINITIONSA.Assessor. "Assessor" means the State Tax Assessor or any designated agent.B.Bureau. "Bureau" means the Maine Bureau of Revenue Services, also known as "Maine Revenue Services."C.Documentary evidence. "Documentary evidence" means journals, books of account, invoices, expense reports, or other records maintained by a taxpayer in the regular course of its business. Generally, an affidavit or other document prepared in anticipation of, or in response to a tax audit, examination, or litigation is not documentary evidence.D.Employee. "Employee" means any individual who would be considered an employee under the common law rules governing the employee-employer relationship. An individual is presumed to be an employee of a foreign corporation rather than an independent contractor if the foreign corporation treats the individual as an employee for purposes of the payroll taxes imposed by the Federal Insurance Contributions Act.E.Foreign corporation. "Foreign corporation" means a business entity subject to income taxation as a corporation under the laws of the United States, as further defined under 36 M.R.S. §5102(6), that is formed under the laws of a jurisdiction other than the State of Maine.F.Missionary sales activity. "Missionary sales activity" means the activity of generating retail demand for the products of a manufacturer or distributor (and indirectly generating wholesale orders for those products) by promoting the products to retailers who typically order the products from a wholesaler or other middleman.G.Office. "Office" means a permanent or temporary location where a corporation makes sales or holds itself out to the public as conducting business. The office of a corporation's sales representative is generally not an "office" of the corporation for purposes of this rule if the representative does not publicly hold him or herself out as doing business on behalf of the corporation at that location, either by publishing the home address as a corporate business address or through other actions.H.Out-of-state supplier of spirits. "Out-of-state supplier of spirits" means a corporation domiciled in another state that approves an order or request from outside this State for spirits placed by the Maine Bureau of Alcoholic Beverages and Lottery Operations ("BABLO").I.Partnership. "Partnership" means any entity subject to taxation under the Internal Revenue Code, Subtitle A, Chapter 1, Subchapter K, other than a financial institution subject to tax pursuant to Title 36 of the Maine Revised Statutes, chapter 819.J.Sample or display room. "Sample or display room" means a temporary location, such as a hotel room or space in a trade show exhibit, where representatives of a foreign corporation exhibit samples of the corporation's products, but do not make sales, approve orders for sales, or conduct any of the activities listed at section .03, subsection (B) below.K.Samples. "Samples" means representative products of a corporation that are used in sales demonstrations or distributed in limited quantities without charge in order to acquaint existing or prospective customers with the corporation's products.18-125 C.M.R. ch. 808, § .01