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

Resale Certificate Form - Maine Revenue Services Page 3

" I HEREBY CERTIFY: That I am engaged in the business of ___________ and am not required

to register under the Sales and Use Tax Law; that the packaging materials which I shall purchase

from ________________ will be used by me to wrap or package tangible personal property upon

which I have performed the service of cleaning, pressing, dyeing, washing, repairing or

reconditioning in the regular course of business; and that such materials will in due course be

transferred to the possession of my customers.

Purchaser____________________________

Address_____________________________

Date ____________________ 19_______"

The foregoing certificate may be used as a blanket certificate to cover all subsequent

purchases of such materials.

In no case should a seller sell such materials free of tax unless the purchaser specifies in his

order, whether written or oral, that the materials are purchased for resale or as exempt

packaging materials.

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.

.03 Misuse of Resale Certificate.

Purchases who avoid payment of tax through deliberate misuse of resale certificates will be

subject to prosecution.

BASIS: Establishes a procedure for making sales exempt from sales tax for reasons of resale, or

for reasons that the materials will be used for packaging materials pursuant to 36 M.R.S.A.,

Section 1752(11). The rule requires certification of such exempt sales.

AUTHORITY: 36 M.R.S.A., Sec. 1901

EFFECTIVE DATE:

June 1, 1951

Revised:

September 1, 1951

August 8, 1953

September 1, 1955

Replaced:

December 31, 1979

(Published under appropriation No. 01037-1065)

Resale Certificate Form - Maine Revenue Services Page 3