18-125 C.M.R. ch. 301, § 6 - Sales to Service Providers Registered Under the Service Provider Tax
Selling retailers that make sales that are excluded from sales tax under 36 M.R.S. §§1752(11)(B)(4), (6) and (7) need not collect sales tax if the sales are made in substantially the same manner as sales for resale, as set forth in Section 3 above, to a person registered under the service provider tax (36 M.R.S. § 2553), and the selling retailer obtains or has on file, for an active registered retailer, the resale certificate issued to the purchaser by the State Tax Assessor, valid at the time of the sale or, for a person other than an active registered retailer, a signed statement from the purchaser in a form prescribed by the State Tax Assessor.
Notes
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