Form St-L-154 - Affidavit Of Exemption - Maine Revenue Services printable pdf download

MAINE REVENUE SERVICES

SALES, FUEL & SPECIAL TAX DIVISION

AFFIDAVIT OF EXEMPTION

For purchases of certain items for use in commercial agricultural production, commercial fishing or

commercial aquacultural production pursuant to Section 2013 of the Maine Sales and Use Tax Law.

I hereby certify that I hold a valid exemption certificate, No.________________ issued pursuant to

Section 2013 of the Sales and Use Tax Law, that I am engaged in commercial agricultural production

of_________________________or in the commercial fishing of_____________________ or in the commercial

aquacultural production of ______________________________________and that my purchase from

______________________________is exempt for the reason(s) indicated below:

( ) a. Depreciable machinery or equipment, including repair parts, used directly and primarily in

commercial agricultural production;

( ) b. Depreciable machinery or equipment, including repair parts, used directly and primarily in

commercial fishing;

( ) c. Depreciable machinery or equipment, including repair parts, used directly and primarily in

commercial aquacultural production;

( ) d. Electricity for use in commercial agriculture, commercial fishing or commercial aquaculture.

Utility Account No.

( ) e. Fuel for use in a commercial fishing vessel

I also certify that:

•

the depreciable machinery or equipment, including repair parts, purchased through this affidavit will

be used by me directly and primarily in commercial agricultural production, commercial fishing or

commercial aquacultural production and is 100% depreciable for Federal Income Tax purposes; or

•

the electricity purchased will be used in qualifying activities or support operations or

•

the fuel purchased will be used in a commercial fishing vessel.

I further certify that I assume full liability for payment to the State of Maine of any use taxes, together

with penalties and interest, that may later be determined to be due on any purchases covered by this affidavit

because of a taxable use of the property.

____________________________________

______ ________________________________

Name of Individual or Corporation

Business Name (if different)

____________________________________________________________________________________

Signature

Title

Date

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ST-L-154

Form St-L-154 - Affidavit Of Exemption - Maine Revenue Services