INSTRUCTIONS: MAINE CONTRACTOR'S EXEMPT PURCHASE CERTIFICATE (Form ST-P-72)
Maine contractors working on a construction project for an organization or entity which is exempt from paying state sales and use tax can receive an exemption for the purchase of materials which will be incorporated into real property. This document applies both to nonprofit organizations and government agencies on the state, federal or local level. This article discusses the form ST-P-72 which must be filed with the seller by the purchaser. The document can be obtained from the website maintained by Maine Revenue Services.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 1: On the first blank line of the form, enter the name of the entity or government agency which has contracted your business.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 2: On the second blank line, provide their address.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 3: On the third blank line, give the location of the project and a description of the type of project.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 4: In the next black line, enter the certificate of exemption number issued to the business by Maine Revenue Services. Do not enter anything in this space if acting for a government agency. It is important to confirm the exempt status of the organization, since those which are federally exempt from tax are not automatically exempt on a state or local level as well.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 5: If the seller has a certificate number, enter it on the next blank line.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 6: On the next blank line, give the date on which you are completing this form.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 7: On the next blank line, give the name of the contractor.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 8: On the next blank line, provide your signature.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 9: On the last blank line, give your address.
Maine Contractor's Exempt Purchase Certificate ST-P-72 Step 10: File this document with the retailer. It is their legal responsibility to maintain this document in their records. Once the certificate has been filed, the seller accepts the certificate in good faith. Otherwise, they are required to assess sales tax.
