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Form App-103 - Application For A Sales Tax Refund On The Purchase Of Depreciable Machinery - Maine Revenue Services Page 2

REFUNDS

Depreciable machinery and equipment must be more than 50% depreciable to qualify for any refund.

First year farmers and fishermen may apply for a refund for the period prior to the effective date of their exemption

certificate, after the certificate has been issued.

Dual purpose farmers and fishermen may apply for refund of tax paid on qualifying equipment.

If you do not have a current exemption card, include with the refund a copy of the most recent income tax return

indicating you are engaged in commercial fishing., commercial agricultural and aquacultural production.

ADDITIONAL INFORMATION

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

situation in question and should be directed to:

Maine Revenue Services

Sales, Fuel & Special Tax Division

P. O. Box 1060

Augusta, ME 04332-1060

Tel. No. (207) 624-9693

APP-103 (Rev. 08/2016)

Phone: (207) 624-9693

Fax: (207) 287-6628

V/TTY: 7-1-1

E-mail: sales.tax@maine.gov

Form App-103 - Application For A Sales Tax Refund On The Purchase Of Depreciable Machinery - Maine Revenue Services Page 2