Welcome to the Maine Revenue Service online Sales and Service Provider
Tax Lookup Program. This program can be used to determine whether your
customer's Resale Certificate or Sales Tax Exemption Certificate is
This information does not replace the fact that a retailer must
maintain a copy of a valid resale certificate or sales tax exemption
certificate on file to document exempt sales.
||STATE OF MAINE
Maine Revenue Services
Sales Tax and Service Provider Tax
Retailer, Resale & Exemption Query
When making sales tax exempt to a customer for resale, you are
required to obtain a copy of a properly completed resale certificate.
See Rule 301
Sales for Resale and Sales of Packaging Materials
for further information.
Maine statute provides a sales tax exemption to various
organizations. The burden of proving a sale is to an exempt
organization is on the person making the sale.
The seller is relieved of that burden of proof only if it
acquires a valid exemption certificate from the purchaser. See Rule
Sales to Government Agencies and Exempt
Organizations for further information.