MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
PINE TREE DEVELOPMENT ZONE
Application For Refund of Sales or Use Tax
PLEASE NOTE:
Tangible personal property must be used directly and primarily by net new
employees in a qualified business activity. Bulk purchases used by both net new and existing employees
must be prorated. Refunds are limited to 3 years from the date of purchase or incorporation into real
property owned by a certified Pine Tree Development Zone (PTDZ) business, whichever is later.
Return this application form with a schedule of purchases to:
Maine Revenue Service, P.O. Box 1060, Augusta, ME 04332-1060
SECTION 1: (For refund requests by PTDZ business.)
Name and address of Pine Tree Development
PTDZ Certificate #
Zone business:
Social Security #
Federal ID #
Contact Person
Telephone #
Tax Map Location
Amount of Refund Request
This is a refund request for tangible personal property purchased by our PTDZ business and used
directly and primarily in our qualifying business activity.
The property was used exclusively by net new employees.
The property was used by
net new employees and
existing employees.
OR
This is a refund request for tangible personal property incorporated into our real property located at
______________________________________________ by a contractor/subcontractor for which
the contractor/subcontractor has released their right to claim a refund. Section 3 must be completed
by each contractor or subcontractor assigning its right to claim refund.
Description of construction project
By signing below, I certify under the pains and penalty of perjury that the materials on which tax was
paid were placed into use directly and primarily in a qualified business activity or were materials
incorporated into the real property owned by this certified Pine Tree Development Zone business. The
statements made in this application including any attachments are true, accurate and complete to the best
of my knowledge and belief.
Signature
Date
Print Name
Title
APP-151
12/12
Phone: (207) 624-9693
Fax: (207) 287-6628
V/TTY: 7-1-1
E-mail: sales.tax@maine.gov