Form Str-46-For - Request For Sales Tax Refund
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1ADMINISTRATIVE & FINANCIAL SERVICES
STATE OF MAINE
MAINE REVENUE SERVICES
REBECCA M. WYKE
COMMISSIONER
P.O. BOX 1065
AUGUSTA, MAINE
04332-1065
JEROME D. GERARD
ACTING EXECUTIVE DIRECTOR
JOHN ELIAS BALDACCI
GOVERNOR
MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
REQUEST FOR SALES TAX REFUND
Parts and Supplies for Use in the Repair and Maintenance of Motor Vehicles and Trailers
Used Directly and Primarily in the Harvest-Related Transport of Forest Products
36 M.R.S.A., §2019(2) provides that the State Tax Assessor shall refund to a person that purchases parts and supplies for use in the repair and
maintenance of motor vehicles and trailers that are used directly and primarily in the harvest-related transport of forest products the amount of sales tax
paid upon the person's presenting evidence that the purchase is eligible for a refund. “Forest products” means logs, pulpwood, bolt wood, wood chips,
stud wood, poles, pilings, biomass or fuel wood or other products commonly known as forest products, but does not include Christmas trees, maple
syrup, nursery products used for ornamental purposes, wreaths, bough material or cones or other seed crops.
"Harvest-related transport of forest
products" means the transportation of forest products from the forest land where they were harvested to their initial destination involving production or
use.
THIS REFUND APPLICATION ONLY APPLIES TO PURCHASES ON OR AFTER APRIL 1, 2008 THROUGH SEPTEMBER 30, 2008
Name
Social Security #
Address
Federal ID #
City/State/Zip
Contact Person
Telephone #
AMOUNT OF REFUND REQUEST $_______________________
(Additional information may be required)
WHAT SHOULD BE INCLUDED WITH THE APPLICATION?
1. Most recent copy of federal tax return with related schedules that indicates the purchaser is engaged in the transport of forest products.
2. Proof tax was paid. (Copies of invoices, etc.)
3. Any other pertinent information to support claim for refund.
Note: Refunds are disallowed when an application is received more than 3 years from the date purchase. All information included with this
application is subject to VERIFICATION. Maine Revenue Services may request additional information or documentation necessary to
determine eligibility for a refund. Failure to provide required information could result in a denial of your request.
“I certify under the pains and penalty of perjury that I am engaged in the transportation of forest products as defined above, and that the
statements made in this application and any supplemental information are true, accurate, and complete to the best of my knowledge and belief.”
Signature _______________________________ Date _______________________________
Print Name _____________________________ Title _______________________________
Mail Application & Documentation to the address above
STR-46-FOR 04/08
Phone: (207) 624-9693
Fax: (207) 287-6628
Sales.tax@maine.gov
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