Sales For Resale And Sales Of Packaging Materials Form - Maine Revenue Services printable pdf download

MAINE REVENUE SERVICES

SALES, FUEL AND SPECIAL TAX DIVISION

RULE NO. 301

SALES FOR RESALE AND SALES OF PACKAGING MATERIALS

SUMMARY: Establishes procedures for making sales for resale, certain sales to lessors

and service providers and sales of packaging materials exempt from sales tax, and sets

forth requirements for certification of exempt sales.

SECTION 1. Definitions

1. “Active registered retailer” means a person that is registered with the State Tax

Assessor as a retailer and that has been issued a currently valid resale certificate as

provided in 36 MRSA §1754-B.

2. “Gross sales” means the total amount of all sales of goods and services,

whether or not subject to tax, including sales for resale and all other exempt sales. It does

not include sales tax charged to customers or the value of returned merchandise for which

a full credit or refund was given to the customer.

3. “Nonresident retailer” means a person that is not registered as a seller under 36

MRSA §1754-B or 36 MRSA §1756 or required to register as a seller by 36 MRSA

§1754-B, and that is authorized in another state or country to make retail sales of tangible

personal property in that state or country.

4. “Purchasing retailer” means a retailer that is the purchaser with respect to a

particular transaction.

5. “Resale certificate” means a provisional resale certificate issued by the State

Tax Assessor pursuant to 36 MRSA §1754-B, sub-§2-B or a resale certificate issued by

the State Tax Assessor pursuant to 36 MRSA §1754-B, sub-§2-C.

6. “Selling retailer” means a retailer that is the seller with respect to a particular

transaction.

SECTION 2. Relief from Liability

1. A selling retailer that follows the procedures set forth in this Rule when making

sales for resale, certain sales to lessors and service providers or sales of packaging

materials is relieved of responsibility for payment of any tax otherwise applicable if it is

subsequently determined by the State Tax Assessor that the purchaser improperly

claimed an exemption. This relief from liability does not apply to a selling retailer that

fraudulently fails to collect the tax or that solicits purchasers to participate in the unlawful

claim of an exemption.

2. A purchaser whose sales and use tax registration certificate has been revoked or

whose registration status has been inactivated or canceled by the State Tax Assessor is

prohibited from making tax-exempt purchases for resale. However, a selling retailer that

Sales For Resale And Sales Of Packaging Materials Form - Maine Revenue Services