Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING
Section 125-323-6 - PURCHASES OF ELECTRICITY AND FUEL

Universal Citation: 18 ME Code Rules ยง 125-323-6

Current through 2024-13, March 27, 2024

1. Exempt purchases. Electricity and fuel used directly in a qualifying activity, including support operations, may be purchased exempt from sales tax by persons who have been issued a certificate of exemption, provided that an affidavit of exemption and a copy of the certificate of exemption card has been provided to the seller. In the case of electricity, the seller, acting in good faith, may continue to bill electricity sold to that person through that meter exempt from tax until notified that the person is no longer the holder of a certificate of exemption, or that the electricity sold through that meter is no longer used exclusively in a qualifying activity (including support operations). For purposes of this subsection, "support operations" means storage activities, maintenance activities, and administrative activities related to a qualifying activity. "Support operations" does not include activities that constitute, or are conducted by, a separate business; construction activities; or reselling or transporting products that are procured or produced by someone else.

2. Refund of tax paid. The following persons may not purchase electricity or fuel without payment of tax, but may apply to Maine Revenue Services for a refund of sales or use tax paid on purchases of electricity and fuel used directly in a qualifying activity, including support operations.

A. Persons who have not been issued a certificate of exemption; and

B. Persons who purchase fuel or electricity that will be used in both qualifying and non-qualifying activities. These persons must pay tax to the supplier based on the entire amount billed and apply to Maine Revenue Services for a refund of the tax paid on that portion of the fuel or electricity that was used in the qualifying activity.

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