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Maine Form Guide

This article applies to:Avalara CertCapture

Annual Resale Certificate

Required fields

  1. Must be state issued form.
  2. Description of what is being purchased and resold.
  3. Sellers name.
  4. Signature by purchaser.

Blanket Certificate of Exemption

Required fields:

  1. Maine registration number.
  2. Name of seller.
  3. Check at least one reason for exemption.
  4. Name of purchaser.
  5. Signature of purchaser.

Notes:

  • If the purchaser is a registered reseller in Maine they must provide the state issued reseller’s license.
  • Sales for resale are governed by Rule No 301 (18-125 CMR 301).
  • Rule 302(18-125 CMR 302) states that sales made directly to the federal government, state or any political subdivisions are exempt from sales tax.
  • Exempt organizations will be issued a state certificate of exemption that must be presented to the seller at the time of purchase. Purchase orders with the words “Maine Sales Tax Exempt” along with the applicable exemption number will be considered valid exemption certificates for exempt organizations.
  • Maine issues Permanent Exemption certificates for exemption organizations. They will be accepted as valid exemption documents as long as they clearly show the organization name, start date and registration number.
  • You can find these forms in the certificate library.
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