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 125-301-7 - Sales of Packaging Materials
Universal Citation: 18 ME Code Rules ยง 125-301-7
Current through 2024-38, September 18, 2024
Selling retailers that make sales of containers, boxes, crates, bags, cores, twines, tapes, bindings, wrappings, labels, and other packing, packaging and shipping materials that are exempt from sales tax under 36 M.R.S. §1760(12-A) need not collect sales tax if the sales are made in substantially the same manner as sales for resale, as set forth above in Section 3, and the selling retailer obtains from the purchaser at the time of the sale a completed Resale Certificate for Packaging Materials (Form ST-A-120).
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