Form St-L-154 - Affidavit Of Exemption

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MAINE REVENUE SERVICES
SALES/EXCISE TAX DIVISION
AFFIDAVIT OF EXEMPTION
For purchases of electricity or depreciable machinery or equipment for use in commercial
agricultural production, commercial fishing or commercial aquacultural production pursuant to
Section 2013 of the Maine Sales and Use Tax Law.
I hereby certify that I hold a valid exemption certificate No.______________________________
issued pursuant to Section 2013 of the Sales and Use Tax Law, that I am engaged in commercia l agricultural pro-
duction of_________________________or in the commercial fishing of______________ or commercial
aquacultural production of ________________________________and that the electricity or depreciable
machinery or equipment to be purchased from___________________________is exempt for the reason(s)
indicated below:
( ) a. Depreciable machinery or equipment used directly and primarily in commercial agricultural
production;
( ) b. Depreciable machinery or equipment used directly and primarily in commercial fishing;
( ) c. Depreciable machinery or equipment used directly and primarily in commercial aquacultural
production;
( ) d. Repair parts for depreciable machinery or equipment qualifying for exemption under (a) (b) or (c)
above.
( ) e. Electricity for use in commercial agriculture, commercial fishing or commercial aquaculture.
Utility Account No.
I also certify that the depreciable machinery or equipment purchased through this affidavit will be used
by me directly and primarily in commercial agricultural production, commercial fishing or commercial aqua-
cultural production and is 100% depreciable for Federal Income Tax purposes or that the electricity purchased
will be used in qualifying activities or support operations.
I further certify that I assume full liability for payment to the State of Maine of any use taxes, together
with penalties and interest, that may later be determined to be due on any purchases covered by this affidavit be-
cause of a taxable use of the property.
____________________________________
Name of Individual or Corporation
Business Name (if different)
______________________________________________________________________________
Signature
Title
Date
SEE NEXT PAGE FOR ADDITIONAL INFORMATION
ST-L-154

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