Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS
Section 125-301-6 - Certain Sales to Lessors and Service Providers

1. Selling retailers that make sales that are excluded from sales tax under 36 M.R.S. §1752(11)(B)(3)-(7) and (16) need not collect sales tax if the sales are made insubstantially the same manner as sales for resale, as set forth above in Section 3, and the selling retailer obtains or has on file the documentation required by Sections 6.2 and 6.3.

2. If the selling retailer sells to a purchaser that is an active registered retailer and the items purchased are of the type or types ordinarily purchased for rental by that purchaser, the selling retailer need not collect sales tax if it obtains or has on file a copy of the resale certificate issued to the purchaser by the State Tax Assessor, valid on the date of the sale.

3. If the selling retailer sells to a purchaser that is not an active registered retailer or the items purchased are not of the type or types ordinarily purchased for rental by that purchaser, the selling retailer need not collect sales tax if it obtains from the purchaser at the time of the sale a signed statement in a form prescribed by the State Tax Assessor.