Resale Certificate Form - Maine Revenue Services (Page 2 of 3) in pdf

(1) Either an itemized list of the particular property to be purchased for resale, or

(2) A general description of the kind of property to be purchased for resale. (A certificate thus

describing the property is good until revoked in writing.)

This certificate may be used for the purpose of a single purchase of commodities for resale; in

such case (1) above applies: or it may be used as a blanket certificate for the purpose of a

continuing line of purchases of commodities for resale in the regular course of business; in the

latter case (2) above applies, and the certificate should be marked "Blanket Certificate".

In no case should a seller sell tax exempt for resale, unless the purchaser specifies in his order,

whether written or oral, that the goods are purchased for resale. Invoices of goods so sold must

be appropriately marked or stamped to indicate that they are exempt purchases. The words

"Maine Sales Tax Exempt, for Resale" will satisfy this requirement.

C. Acceptance of Resale Certificate by Seller. The certificate must be taken in good faith from

a person engaged in selling tangible personal property who, at the time of purchase, intends to sell

the property in the regular course of business or cannot then ascertain whether it will be sold or

not.

The good faith of the seller will be questioned if he has knowledge of facts which give rise to a

reasonable inference that the purchaser does not intend to resell the property, as, for example,

knowledge that a purchaser of particular merchandise is not engaged in the business of selling that

kind of merchandise.

.02

Packaging Materials

A. General. Non-taxable sales of packaging materials may be made in substantially the same

manner as sales for resale, as explained in Section .01 of this rule. The sale of containers, boxes,

crates, bags, cores, twines, tapes, bindings, wrappings, labels and other packing, packaging and

shipping materials is not subject to tax when sale is to a person for use in packing, packaging and

shipping tangible personal property sold by them or upon which they have performed the service

of cleaning, pressing, dyeing, washing, repairing or reconditioning in the regular course of

business, where such materials are not to be retained in the possession of the purchaser, but are to

be transferred in due course to the possession of this customer.

B. Exemption Certificates.

1. Registered Purchaser. The seller of such materials to a registered retailer will be relieved of

the burden of proving the sale was for a non-taxable purpose, as noted above, if he takes from his

customer in good faith a resale certificate, as explained in Section .01, sub-section B of this rule,

covering such packaging materials. This may be done even though title is not to pass to the

ultimate consumer, as in the case of returnable containers.

2. Unregistered Purchasers. Where the sale is made to other then a registered retailer, as in the

case of a sale of such materials to a service trade, a certificate in substantially the following form

should be obtained by the seller of such materials:

Resale Certificate Form - Maine Revenue Services Page 2