Form App-153 - Application For Refund Of Sales Or Use Tax (Page 2 of 2) in pdf

Form App-153 - Application For Refund Of Sales Or Use Tax Page 2

Section 2: Refund Request for Items Used in Certain Commercial Activities

Select the item(s) this request is for:  Fuel

 Electricity  Machinery, equipment, or repair parts

Description of Equipment:

__________________________________________________________________________________________________

 Yes

 No

Is this equipment 100% depreciable for IRS purposes?

If NOT 100% depreciable, please give percentage: ________________________

Briefly explain the primary use of this equipment and give the percentage of use performing this function:

__________________________________________________________________________________________________

If you are requesting a refund of sales tax for more than one item or purchase, provide a spreadsheet or other itemization

of all items for which you are requesting a refund.

COMMERCIAL EXEMPTION REFUNDS

Depreciable machinery and equipment must be more than 50% depreciable to qualify for any refund.

First-year farmers, fishermen, wood harvesters, and windjammer operators may apply for a refund for the period prior to

the effective date of their exemption certificate, but only after the appropriate exemption certificate has been issued.

Dual-purpose farmers and fisherman may apply for a refund of tax paid on qualifying equipment.

If you do not have an exemption card, include with this refund application a copy of the income tax return filed for the

year corresponding with the time of purchase of the fuel, electricity, or equipment as evidence that you were engaged in

the related commercial activity at that time.

Additional information regarding items that do or do not meet qualification requirements can be found in Instructional

Bulletin No. 59 and Rule 323, which are found respectively at:

Contact Maine Revenue Services with questions by calling 207-624-9693 or emailing sales.tax@maine.gov.

Mail Application and Documentation to:

Maine Revenue Services

Sales, Fuel & Special Tax Division

P.O. Box 1060

Augusta, ME 04332-1060

APP-153 Revised 11/01/2017

Page 2 of 2

Form App-153 - Application For Refund Of Sales Or Use Tax Page 2