As of August 15, 2025, Maine Revenue Service’s updated Instructional Bulletin No. 54 clarifies when retailers qualify for a Resale Certificate and how it should be used. Any business that registers for Maine sales tax receives a Retailer Certificate, but only those that indicate they expect more than $3,000 in annual gross sales are issued a separate Resale Certificate that allows them to buy goods and specific services for resale without paying sales tax at the time of purchase. New resale certificates are generally valid through December 31st for up to 5 calendar years, depending on the issue date, and renewed certificates are valid for four calendar years if the retailer has reported at least $3,000 in gross sales during Maine Revenue Services’ 12-month review period.
Retailers that do not meet the $3,000 threshold will not receive a Resale Certificate and must pay tax on purchases, but they can later claim a credit or refund using the “Credit for Sales Tax Paid on Goods Purchased for Resale” line on the Sales and Use Tax Return. Once a retailer has a Resale Certificate, however, it may not simply pay tax and then take credit for items it ordinarily buys for resale; if tax is charged in error, the retailer must request a refund through the Maine Tax Portal or on Form APP-153. The bulletin also reminds retailers of their documentation duties: purchasers must provide suppliers with a properly completed copy of their valid Resale Certificate, and sellers must retain customers’ resale certificates for at least 6 years. For out-of-state retailers without a Maine sales tax account, Maine accepts the Multistate Tax Commission’s Uniform Sales & Use Tax Certificate as proof of resale. Still, state-specific resale certificates issued by other states are not valid in Maine. (Maine Revenue Services, Instructional Bulletin No. 54 – Resale Certificates (Issued January 12,2007; last revised August 15, 2025)