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Sales Tax Instructional Bulletin No. 51 - Maine Revenue Services Sales, Fuel & Special Tax Division Page 2

packaging fees or assembly charges. If such charges are incurred with no sale of taxable

products, these would not be subject to tax.

EXEMPTIONS

A. Products used in agricultural production. Sales of the following products are exempt

from the Maine sales tax when used in animal agricultural production:

Medicines

Embryos

Feed

Hormones

Antibiotics

Pesticides (not repellents)

Litter

Semen

Breeding stock

Animal agricultural production includes:

(1)

the keeping and raising of animals which are producers of food or will

become food products themselves such as cows, pigs, chickens, bees, deer, game

birds and goats;

(2)

the keeping and raising of animals which are producers of other products

such as fur-bearing animals, sheep, llamas, alpacas or deer for fleece or antler

velvet;

(3)

the keeping and raising of equines.

Veterinarians administering care to animals involved in the following activities does not

constitute agricultural production and are not exempt,

Circuses

Carnivals

Aquariums

Pet breeders

Zoos

B. Products sold for resale. Occasionally a veterinarian may make sales for resale to other

registered sellers, such as other veterinarians or animal caregivers. Sales for resale to a

purchaser holding a valid resale certificate are not taxable. When making sales for resale, the

seller should obtain a copy of the purchaser’s current resale certificate.

C. Products sold for care of seeing eye dogs. Sales of products used for the care and

maintenance of seeing eye dogs used to aid a blind person are exempt from Maine sales tax.

D. Diabetic supplies and equipment. Sales of diabetic supplies and equipment are exempt

from Maine sales tax. Please note, insulin is considered a “medicine” as opposed to a

“diabetic supply” for Maine sales and use tax purposes.

E. Products sold to animal shelters. Products sold to incorporated nonprofit animal

shelters used in the operation or maintenance of those shelters or in the maintenance and care

of animals housed in those shelters are exempt from Maine sales tax. This includes wildlife

shelters. Permanent Maine Sales Tax Exemption Certificates are issued to shelters that

qualify for this exemption.

Sellers must obtain a copy of the purchaser’s permanent

exemption certificate in order to make such sales exempt from Maine tax.

Sales Tax Instructional Bulletin No. 51 - Maine Revenue Services Sales, Fuel & Special Tax Division Page 2

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