Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 308 - DIRECT PAY PERMITS
Section 125-308-6 - Form of Permit

Universal Citation: 18 ME Code Rules ยง 125-308-6

Current through 2024-38, September 18, 2024

The direct payment permit will be issued by the State Tax Assessor in the form prescribed below:

STATE OF MAINE

Maine Revenue Services

Direct Payment Permit

No.______________

It having been determined that the conduct of the business of the taxpayer noted below is such that it would be impractical for it to pay sales and use taxes separately under the Maine Sales and Use Tax Law on purchases made by it, that payment of sales and use taxes to the State would not be jeopardized by permitting the taxpayer to report and pay sales and use taxes directly, and the taxpayer having obligated itself to report and pay sales and use taxes directly, retailers selling to the taxpayer named below are hereby relieved of collecting sales and use taxes from it.

Except as noted below, the taxpayer shall file a copy of this permit with each retailer and shall place the direct payment permit number on all purchase orders and contracts covering the purchase of tangible personal property; which shall be sufficient evidence to retailers to relieve them from collecting sales or use taxes thereon.

Name of Taxpayer ______________________________________________________________

Address of Taxpayer ____________________________________________________________

Date ________________________

________________________

State Tax Assessor

Copies of this permit or the permit number shall not be used in connection with:

A. The purchase of tangible personal property by other than the holder of this permit.

B. The purchase of prepared food;

C. The purchase of taxable services;

D. The purchase of services subject to the Service Provider Tax;

E. Rentals or leases, other than leases in lieu of purchase, of tangible personal Property; or

F. The purchase of tangible personal property which will become incorporated into the real estate of the permit holder prior to passage of title.

Form ST-P-3

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