Form St-L-154 - Affidavit Of Exemption Page 2

ADVERTISEMENT

GENERAL RESTRICTIONS FOR USE OF THIS AFFIDAVIT OF EXEMPTION
This affidavit is to be retained in the records of the seller to document the qualification of exemption of any sale claimed
exempt under 36 M.R.S.A. § 2013(3). It must be accompanied by a copy of the purchaser's Certificate of Exemption
issued by Maine Revenue Services, valid at the time of sale. A copy of the Certificate and Affidavit need to be obtained
by the seller on each subsequent purchase. However, if the purchaser indicates that a certain purchase is exempt pursuant
to this affidavit, the invoice must be appropriately marked to indicate the exempt sale. The words "Commercial
Agricultural Exemption", "Commercial Fishing Exemption" or "Commercial Aquacultural Exemption" will satisfy this
requirement.
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 the holder of the Certificate of Exemption, or that the
machinery or equipment purchased will not be used by the purchaser directly and primarily in commercial agricultural
production, commercial fishing or commercial aquacultural production or that the electricity purchased will not be used by
the purchaser for qualifying activities or support operations.
This affidavit is valid for purchases of depreciable machinery or equipment, including repair parts for qualifying
machinery or equipment, used directly and primarily in commercial agricultural production, commercial fishing or
commercial aquacultural production and fuel purchased on or after October 1, 2011 for a commercial fishing vessel. In
addition the affidavit should be used when purchasing electricity for commercial agricultural production, commercial
fishing, and commercial aquacultural production. This affidavit is not to be used for the purchase of the following items:
(1) Machinery or equipment not 100% depreciable for Federal Income Tax purposes.
(2) Items not commonly used in commercial agricultural production, commercial fishing or commercial
aquacultural production, such as lawn and garden tractors, fork lift trucks, lag tractors, backhoe tractors,
computers etc.
(3) Motor vehicles including all terrain vehicles (ATVs) and snowmobiles.
(4) Attachments for motor vehicles such as fertilizer bodies and potato bulk bodies.
(5) Trailers.
(6) Materials to be incorporated into real property such as building materials, heating systems and ventilating
systems.
(7) Silos.
Misuse of Affidavit of Exemption
Purchasers who avoid payment of tax through deliberate misuse of this affidavit of exemption will be subject to
prosecution.
Additional Information
Please refer to Sales/Excise Tax Section Instruction Bulletin No. 45 (Commercial Agricultural Production), Bulletin No. 44
(Commercial Fishing) or Bulletin No. 49 (Commercial Aquacultural Production) for further details regarding qualifications
and requirements. Requests for information on specific situations should be in writing, should contain full information as
to the situation in question and should be directed to:
MAINE REVENUE SERVICES
SALES/EXCISE TAX DIVISION
P.O. BOX 1065
AUGUSTA, MAINE 04332-1065
TEL. NO. (207) 624-9693
Or visit our website at:
Rev. 10-01-11
2

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2