MRS issues retailers two different certificates: “Retailer Certificate” and “Resale Certificate.” A person who applies to MRS for a sales tax registration will be issued a "Retailer Certificate."
Sales, Use, and Service Provider Tax FAQ - Maine
A resale certificate is the form that allows a retailer to make purchases for resale without paying the Maine sales tax on such purchases. Additional information regarding Retailer and Resale Certificates can be found in Instructional Bulletin No. 54.
Affidavits, Applications & Certificates | Maine Revenue Services
Certificate of Exemption to Purchase an Automobile, Camper Trailer or Motor Home for Lease or Short-Term Rental (PDF) (formerly STMV63) ST-A-109 Contractor's Exemption Certificate (PDF)
Sales, Use & Service Provider Tax | Maine Revenue Services
Sales Tax and Service Provider Tax Certificate Lookup. Ancillary Services; Rental of Video Media and Video Equipment; Rental of Furniture, Audio Media and Equipment pursuant to a Rental-Purchase Agreement; Telecommunications Services; Installation, Maintenance or Repair of Telecommunications Equipment; Extended Cable and Satellite Television ...
Exemption and resale certificates A non-governmental entity must hold an exemption certificate or resale certificate issued by Maine Revenue Services in order to make tax-free purchases.
Title 36, §1754-B: Registration of sellers - Maine State Legislature
A resale certificate issued between October 1st and December 31st is effective until the end of the 4th succeeding calendar year. Each certificate must contain the name and address of the retailer, the expiration date of the certificate and the certificate number.
Resale certificates issued by purchasers based on the suggested format provided in Rule 301 as adopted June 1, 1951, and replaced December 31, 1979, are not valid for certification of tax-free sales for resale made after August 15, 2004.
Enter the total amount of ALL sales and services, including sales for resale and all other exempt sales. Do not include in this amount sales tax charged to customers, nor the value of returned merchandise for which a full credit or refund was given to the customer.
A. Sales for resale. A sale for resale in the form of tangible personal property generally is not taxable. A printer or publisher, when selling to others for resale, should require the customer to furnish a resale certificate in substantially the form set forth in …
Sales Tax Forms | Maine Revenue Services
Sales Tax Return & Instructions (PDF) July 2022 - (Current) ST-7 Sales Tax Return & Instructions (PDF) January 2022 through June 2022 ST-7 Sales Tax Return & Instructions (PDF) July 2020 through December 2021 ST-7 Sales Tax Return & Instructions (PDF) January through June 2020 ST-7 Sales Tax ...