Sales For Resale And Sales Of Packaging Materials Form - Maine Revenue Services (Page 4 of 5) in pdf

Sales For Resale And Sales Of Packaging Materials Form - Maine Revenue Services Page 4

I certify that the purchaser named below is engaged in the business of

__________________________ and that the tangible personal property it purchases from

_______________________ is not subject to Maine sales or use tax for the following

reason:

sales of audio or video media or audio or video equipment for rental, to a person

engaged in the business of renting audio or video media and audio or video equipment.

sales of cable converter boxes and remote-control units for rental or lease, to a person

engaged in the business of providing cable television services.

sales of furniture for rental, to a person engaged in the business of renting furniture.

I further certify that the purchaser is a registered service provider under the Maine

Service Provider Tax Law and its Service Provider Registration Number is

______________.

Purchaser ____________________________

Address ______________________________

_____________________________________

Signed _______________________________

Date _______________

4. A statement in substantially the form set forth in subsection 3, once obtained by

a retailer from a purchaser, is sufficient certification of exemption for subsequent

purchases of similar items by the same purchaser from that retailer.

SECTION 7. Sales of Packaging Materials

1. Sales of containers, boxes, crates, bags, cores, twines, tapes, bindings,

wrappings, labels and other packing, packaging and shipping materials that are exempt

from sales tax under the provisions of 36 MRSA §1760(12-A) may be made in

substantially the same manner as sales for resale.

2. The seller of exempt packaging materials must obtain from the purchaser at the

time of the sale a signed statement in substantially the following form:

I certify that the purchaser named below is engaged in the business of

__________________________ and that the containers or packaging materials it

purchases from _______________________ will be used by the purchaser:

in its business of packing, packaging, shipping and transporting tangible personal

property.

in packing, packaging or shipping tangible personal property sold by the purchaser.

to wrap or package tangible personal property upon which the purchaser has performed

the service of cleaning, pressing, dyeing, washing, repairing or reconditioning in the

regular course of business.

Sales For Resale And Sales Of Packaging Materials Form - Maine Revenue Services Page 4