Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE

SUMMARY: Explains the application of the exemption from Maine sales or use tax provided in 36 M.R.S.§1760(41-A) for a vehicle, railroad rolling stock, aircraft, or watercraft placed in use by the purchaser as an instrumentality of interstate or foreign commerce within 30 days after purchase and used by the purchaser not less than 80% of the days in use for the next two years as an instrumentality of interstate or foreign commerce. The exemption is effective for purchases made on or after January 1, 2012.

STATUTORY AUTHORITY: 36 M.R.S. §112