Form St-A-102 - Affidavit Of Exemption - Maine Revenue Services
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2MAINE 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, fuel used in a commercial fishing vessel, and fuel used in certain agricultural
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
commercial
agricultural
production
of_________________________or in the commercial fishing of______________ or commercial aquacultural production of
________________________________and that the electricity or depreciable machinery or equipment or fuel 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.
( ) f. Fuel purchased for use in a commercial fishing vessel.
( ) g. Ninety-five percent of the sale price of all fuel purchased for use at a greenhouse facility occupying at least
1,000,000 square feet of indoor space operated by an agricultural employer that employs at least 100 employees and is
engaged in the year-round commercial production of fruits or vegetables.
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; or that the fuel will only be used in a commercial fishing vessel.
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 because 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-A-102
GENERAL RESTRICTIONS FOR USE OF THIS AFFIDAVIT OF EXEMPTION
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