Form St-L-154a - Affidavit Regarding Purchases Of Certain Products For Use In Silviculture, Agriculture, Fishing, Aquaculture And Animal Agriculture Page 2

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GENERAL RESTRICTIONS FOR USE OF THIS AFFIDAVIT OF EXEMPT USE
This affidavit is to be retained in the records of the seller to document any sale claimed to be exempt under 36 M.R.S.A. § 1760, sub-
§§ (7-A), (7-B), (7-C), (78) and (81). A copy of this affidavit does not need to be obtained by the seller on each subsequent purchase.
However, if the purchaser indicates that a certain purchase is believed to be exempt pursuant to this affidavit, the invoice must be
appropriately marked to indicate the exempt sale.
This affidavit must be taken in good faith by the seller. The good faith of the seller will be questioned if the seller knows, or has
reason to know, that the person making the purchase is not using the products for the intended exempted purpose.
This affidavit is valid only for purchases of the products identified under (a) through (h) on the reverse side. This affidavit may not
be used for the tax-free purchase of the following items:
(1) Machinery, equipment, repair parts and supplies
(2) Products used in non-commercial production of silvicultural crops
(3) Products used in non-commercial production of agricultural crops
(4) Bait for non-commercial fishermen
(5) Materials for construction, repair or maintenance of an animal waste storage facility for which a certified nutrient
management plan is not in place.
Misuse of Affidavit of Exempt Use
Purchasers who avoid payment of tax through deliberate misuse of this affidavit of exempt use may be subject to criminal
prosecution.
Additional Information
Please see Sales, Fuel & Special Tax Division Instructional Bulletin No. 45 (Commercial Agricultural Production), Bulletin No. 44
(Commercial Fishing) or Bulletin No. 49 (Commercial Aquacultural Production) for details regarding other exemptions available to
commercial farmers and fishermen and Bulletin No. 14 (Seed, Feed, Fertilizer and other Items Used in Agricultural and Aquacultural
Prodcution) for details regarding agricultural and aquacultural products in general. Requests for information on specific situations
should be made in writing, should contain all relevant facts and should be directed to:
MAINE REVENUE SERVICES
SALES, FUEL AND SPECIAL TAX DIVISION
P.O. BOX 1060
AUGUSTA, MAINE 04332-1060
TEL. NO. (207) 624-9693
Or visit our website at:

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