STATE OF MAINE
Maine Revenue Services

Sales Tax and Service Provider Tax
Retailer, Resale & Exemption Query
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 currently valid. 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.

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 302 Sales to Government Agencies and Exempt Organizations for further information.

Resale Certificate Validation (example: 0222333):
To determine whether a customer's resale certificate is currently valid, enter the 7 digit Sales Tax Registration Number:

Exemption Certificate Validation (example: E12345):
To determine whether an exemption certificate number is currently valid, enter the Exemption number (numbers and letters are valid):



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