Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS
- Section 125-302-1 - Exempt sales generally; burden of proof
- Section 125-302-2 - Exemption and resale certificates
- Section 125-302-3 - Review and revocation of exempt status
- Section 125-302-4 - Responsibilities of retailers and service providers - Sales to exempt organizations
- Section 125-302-5 - Responsibilities of retailers and service providers - Government sales
Current through 2024-13, March 27, 2024
SUMMARY: Establishes administrative rules regarding tax-exempt sales and explains the circumstances under which a retailer or service provider will be relieved of its burden of proving that sales to an entity described in 36 M.R.S. §§1760 or 2557, including an agency or instrumentality of the federal government or of the State of Maine, are exempt from Maine sales, use, or service provider tax.
STATUTORY AUTHORITY: 36 M.R.S. §112
Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
