MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
AFFIDAVIT OF EXEMPTION
For Snowmobiles and ATV’s
Sold to a Legal Resident of Another State
I certify this sale is exempt from sales tax, pursuant to 36 MRSA §1760(25-A, 25-B) of the Maine Sales and Use Tax
Law.
Make _________________ Model __________________ Year __________ VIN _____________________________________
Date of Sale ___________ Sale Price $_________________ Trade-in: Kind of Vehicle _________________ $_______________
____________________________________________/______________________________/_____________________________
Purchaser's Name - (please print) last name
first
middle
________________________________________________________________________________________________________
Purchaser's Address - (please print) street address, PO Box number, etc.
city
state
The purchaser states to me at the time of sale that he/she is a legal resident of another state. If any information available to me
indicates otherwise, I have retained evidence in addition to this affidavit which indicates he/she has established legal residence in
another state, such as records of his/her permanent home, employment, registration to vote, resident tax returns, or a driver's
license from another state.
I declare under the penalties of perjury that all statements made by me herein are true, to the best of my knowledge and belief and
hereby authorize Maine Revenue Services to furnish a copy of this affidavit to the state which the purchaser declares herein to be
his/her legal residence and/or to the state to which the vehicle is being removed.
Dealer's Name ______________________________ Sales Tax # _____________________ Signature ______________________
I, ________________________________________________________, hereby certify that my legal residence (my one, true,
fixed, and permanent home) is in the state of _________________________ .
I do not claim Maine residency on any income current tax returns, homestead property tax exemptions, or licenses; to verify this,
my Social Security Number is ______________________________, and my date of birth is ______/______/______
.
month
day
year
I make this statement to allow the sale of the above described vehicle to me without payment of the Maine sales tax, otherwise
applicable. I declare under the penalties of perjury that the statements made herein are true to the best of my knowledge and belief
and hereby authorize Maine Revenue Services to furnish a copy of this affidavit to the state of my legal residence and/or to the
state to which the vehicle is being removed.
Signature of Purchaser ____________________________________________________________________ Date _________________________
Enclose this affidavit with the Maine Sales and Use Tax Return, and the Dealer's and Lessor's Supplemental Report.
ST-P-39 Rev. 6/05