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Form Uniform Sales and Use Certificate

Form Uniform Sales and Use Certificate

 

INSTRUCTIONS: MAINE UNIFORM SALES & USE TAX CERTIFICATE — MULTIJURISDICTION

 

 

When a Maine buyer purchases materials from a seller for resale, they are generally exempt from sales and use tax. The buyer must file a uniform sales and use tax certificate with the seller. This is a form which is valid in multiple states. Note that Maine rules do not permit sales of property for the subsequent purpose of lease of rental to be exempt from sales and use tax. This form can be filed by those making purchases in Maine who are not based in the state, but not by Maine retailers. The form can be found on the website of the Multistate Tax Commission.

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 1: On the first line, give the name of the seller.

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 2: On the second line, give the address of the seller.

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 3: Give the name and address of the buyer.

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 4: Indicate whether the buyer is a wholesaler, retailer or manufacturer. 

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 5: On the next blank line, write a description of the business.

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 6: On the next blank line, give a description of the tangible personal property or services which will be purchased.

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 7: Give the state registration number, seller's permit number, or identification number of the purchaser on the line next to "ME." 

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 8: Where indicated, the form should be signed by the buying business' owner, a partner or a corporate officer. 

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 9: Below this, give the title of the person signing.

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 10: On the last blank line, enter the date on which this form has been completed.

 

Maine Uniform Sales & Use Tax Certificate — Multijurisdiction Step 11: The form should be filed with the seller. The buyer and seller are responsible for ascertaining that this certificate is in compliance with all current state laws on its use. 

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