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Sales, Fuel And Special Tax Division Sales Tax Instructional Bulletin 54 - Maine Revenue Services

MAINE REVENUE SERVICES

SALES, FUEL & SPECIAL TAX DIVISION

SALES TAX INSTRUCTIONAL BULLETIN 54

RESALE CERTIFICATES

This Bulletin is intended solely as advice to assist persons in determining and complying

with their obligations under Maine tax law. It is written in a relatively informal style and is

intended to address issues commonly faced by taxpayers with respect to the administration and

proper use of resale certificates.

Taxpayers are responsible for complying with all applicable tax statutes and rules.

Particular attention should be given to Maine Revenue Services Rule 301 (“Sales for Resale”).

Although bulletins issued by Maine Revenue Services (“MRS”) do not have the same legal force

and effect as rules, justifiable reliance upon this bulletin will be considered in mitigation of any

penalties for any underpayment of tax due. This bulletin is current as of the last revision date

shown at the end of the document.

The Sales and Use Tax Law is found in Part 3 of MRSA (“Maine Revised Statutes

Annotated”) Title 36. Both Title 36 and all MRS rules may be seen by clicking on “laws and

rules” at the top of the MRS website.

“RETAILER CERTIFICATE” VERSUS “RESALE CERTIFICATE”

Retailer Certificate

There are two certificates issued by Maine Revenue Services that should not be confused.

When a person applies to MRS for a sales tax registration, the person is issued a

“Retailer Certificate” (previously referred to as a “seller’s” certificate). This certificate:

Acknowledges that the person is registered with MRS for the

collection and remittance of sales and use tax;

Displays the sales tax registration number assigned to that person;

Must be made available for inspection upon request of MRS or an

authorized municipal official; and

May not be transferred or assigned.

Resale Certificate

A “Resale Certificate”, a separate and different document from the “Retailer

Certificate,” is issued only to taxpayers that qualify to receive one. This is the certificate

that allows a retailer to make purchases for resale without paying the Maine Sales Tax on

such purchases. A “Resale Certificate” will only be issued by MRS on initial application

if the applicant meets the qualifications to receive one as discussed below. A copy of this

“Resale Certificate” must be provided to a retailer’s supplier to support a claim that a

purchase is exempt from sales tax since the goods or services will be resold by the

retailer. (A facsimile of this certificate can be found at the end of this bulletin.)

Sales, Fuel And Special Tax Division Sales Tax Instructional Bulletin 54 - Maine Revenue Services