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

Sales For Resale And Sales Of Packaging Materials Form - Maine Revenue Services Page 5

I further certify that:

the purchaser is a registered retailer under the Maine Sales and Use Tax Law and its

Retailer Certificate number is _____________.

the purchaser is not a registered retailer under the Maine Sales and Use Tax Law

because ___________________________________.

Purchaser _____________________________

Address ______________________________

_____________________________________

Signed _______________________________

Date _______________

3. A statement in substantially the form set forth in subsection 2, 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 8. Intentional Evasion of Tax

A person that uses a resale certificate to purchase property or services without

payment of tax or that signs a written statement claiming an exemption from sales tax,

knowing that tax is due on the property or services at the time of purchase, commits a

crime as provided in 36 MRSA §184-A.

AUTHORITY: 36 MRSA §112

EFFECTIVE DATE: June 1, 1951

REPLACED: December 31, 1979

REPLACED: September 25, 2004

AMENDED: January 29, 2007

Sales For Resale And Sales Of Packaging Materials Form - Maine Revenue Services Page 5