Maine Revenue Services Amends Sales Tax Regulations on Sales for Resale, Packaging Materials

Maine Revenue Services (MRS) March 1 amended regulations on sales for resale and sales of packaging materials for sales and use tax purposes. The rules include measures: 1) clarifying that MRS no longer issues a provisional resale certificate; 2) clarifying that a sale for resale isn’t an exemption but an exclusion from retail, so sales tax isn’t collected if the selling retailer receives appropriate documentation from the purchaser; and 3) making other technical changes. The regulations took effect March 15. [Me. Revenue Servs., Reg. No. 301 Section 1 et al., 03/01/21]

Reference: View Source Document.