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Sales, Fuel And Special Tax Division Sales Tax Instructional Bulletin 54 - Maine Revenue Services Page 4

If an out-of-state retailer does have a Maine Sales Tax account but is not entitled to receive a

“Resale Certificate” it must pay the sales tax on the purchase of the merchandise and request a

refund on its next sales tax return filed with MRS as described above.

ADDITIONAL INFORMATION

The information in this bulletin addresses some of the more common questions regarding the

Sales and Use Tax Law faced by your business. It is not intended to be all-inclusive. Requests

for information on specific situations should be in writing, should contain full information as to

the transaction in question and should be directed to the:

MAINE REVENUE SERVICES

SALES, FUEL & SPECIAL TAX DIVISION

P.O. BOX 1065

AUGUSTA, ME 04332-1065

TEL: (207) 624-9693

V/TTY: 7-1-1

The Department of Administrative and Financial Services does not discriminate on the basis of

disability in admission, to access to, or operation of its programs, services or activities.

Issued: August 30, 2012

(Published under Appropriation 010-18F-0002-07)

Sales, Fuel And Special Tax Division Sales Tax Instructional Bulletin 54 - Maine Revenue Services Page 4