Maine Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	State Issued	Purchaser	The product/service must be resold	Upload and forward
Manufacturing Machinery & Equipment	ST-A 117	Purchaser	Must be used directly and primarily in production.	Create
Sales to Contractors for Exempt Projects	ST-A-119	Purchaser	Applies to materials permanently incorporated into real estate for an exempt organization.	Create
Packaging Materials	ST-A-120	Purchaser	Applies to materials purchased for packaging items	Create
Interstate Commerce	ST-A-111	Purchaser and Seller	The form must be signed by both buyer and seller	Forward

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Most exemptions can be claimed using the Industrial Users Blanket Sales Tax Certificate of Exemption or a refund form, depending on the specific exemption.
Sales to the federal government, the State of Maine, and its municipalities are automatically exempt and do not require an exemption certificate.
Blanket certificates may be used for recurring purchases of similar items.
Sellers must retain exemption certificates for at least three years to document tax-exempt sales.
Certain exemptions, such as manufacturing and R&D, require that the equipment be used directly and primarily for the qualifying purpose.
Contractors can purchase materials tax-free only if they provide the STA-119 Exemption Certificate, and the materials are permanently incorporated into real estate owned by an exempt entity.
Custom computer programming is only exempt if it is fully customized; off-the-shelf software is taxable unless separately stated customization is included.
Purchases made by employees of an exempt organization are taxable unless they present a valid purchase order from the organization.

Maine Sales Tax Exemptions #