Harvest-Related Transport Of Forest Products Application Form (Page 2 of 2) in pdf

Harvest-Related Transport Of Forest Products Application Form Page 2

GENERAL REQUIREMENTS AND RESTRICTIONS

PARTS AND SUPPLIES EXEMPTION CERTIFICATES

REQUIREMENTS

Applicants must be engaged in the harvest-related transport of forest products

A copy of the most recent applicable tax return and related schedules can serve as the basis for evaluating if the purchaser is

in fact engaged in harvest-related transport of forest products.

Please provide a non-returnable copy of your most recently filed federal income tax return;

Federal Form 1040 for individuals;

Federal Form 1065 for partnerships; or

Federal Form 1120 or 1120S for Corporations.

The exemption certificate can be issued if the information above is provided. If you began business in 2008 and, as a result,

you do not have a recent income tax return showing your business activity, you must provide written evidence that you are

primarily (more than 50% of the time) engaged in the business activity of harvest-related transport of forest products.

Businesses that have dual purposes, meaning those that are engaged in multiple activities using the same motor vehicles and

trailers covered by this exemption, that are not primarily engaged in the harvest-related transporting of forest products, shall

not be issued exemption certificates for parts and supplies.

Those purchasers who are engaged primarily in the harvest-related transport of forest products and have already paid sales

tax on qualifying parts and supplies during the period of April 1, 2008 through September 30, 2008 may be eligible for a

sales tax refund. A refund application is available by contacting Maine Revenue Services or can be obtained from our

website at:

Note

Please be sure to submit all supporting documents to avoid a delay in processing.

ADDITIONAL INFORMATION

Requests for more information on specific situations should be in writing, contain full details as to the situation in question

and should either be emailed to

sales.tax@maine.gov

or mailed to:

Maine Revenue Services

Sales Tax Division

P.O. Box 1065

Augusta, ME 04332-1065

Harvest-Related Transport Of Forest Products Application Form Page 2