Maine Revenue Services has recently issued a sales tax instructional bulletin (54) on resale certificates intended to assist purchasers in determining their legal rights, duties, and privileges. Tangible personal property or taxable services purchased by retailers for resale are exempt from sales tax provided the retailer presents to the seller a valid Maine resale certificate. Retailers reporting $3,000 or more in gross sales during the previous 12 months qualify for the issuance of a resale certificate. On the other hand, retailers not receiving a valid resale certificate must pay sales tax at the time of purchase even if the goods will be resold by the retailer. (Sales Tax Instructional Bulletin 54, Maine Revenue Services)