Form ST-A-110 "Interstate Commerce Affidavit - Casual Sale" - Maine

What Is Form ST-A-110?

This is a legal form that was released by the Maine Department of Administrative and Financial Services - a government authority operating within Maine. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2019;
  • The latest edition provided by the Maine Department of Administrative and Financial Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form ST-A-110 by clicking the link below or browse more documents and templates provided by the Maine Department of Administrative and Financial Services.

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Download Form ST-A-110 "Interstate Commerce Affidavit - Casual Sale" - Maine

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MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
INTERSTATE COMMERCE EXEMPTION AFFIDAVIT
For purchasers of vehicles, railroad rolling stock, aircraft & watercraft (Casual Sale)
PART A – PURCHASE INFORMATION
The undersigned hereby certifies that the vehicle described below was purchased exempt from the Maine sales and use
tax as an instrumentality of interstate or foreign commerce in accordance with 36 M.R.S.§ 1760, subsection 41-A.
( ) Motor Vehicle
( ) Trailer
( ) Railroad Rolling Stock
( ) Aircraft
( ) Watercraft
Make
Year
Model No.
V.I.N.
The property checked above was purchased from
of
Name of seller
Street Address
, on
.
City
State
Purchase Date
Purchase Amount
Trade-in Credit
Net Purchase Amount
INSTRUCTIONS TO PURCHASER: This statement is your certification that you qualify for the exemption mentioned on
page 1 of this form. Please read and understand the following requirements of this exemption. Your signature on this affidavit
will acknowledge that you have read this form in its entirety.
1.
The property must be used by the purchaser in interstate or foreign commerce. If the purchaser is using the Federal
Motor Carrier Safety Administration (FMCSA) Interstate Operating Authority of another person, this
exemption does not apply. A lessor of property used by the lessee as an instrumentality of interstate or foreign
commerce does not qualify for exemption.
2.
The property must be placed in use in interstate or foreign commerce within 30 days (90 days with good cause) from
the date of purchase. Good cause does not exist when the extension is required because of the taxpayer’s negligence
or failure to make a good faith effort to place the vehicle in interstate or foreign commerce within 30 days.
3.
The property must be used not less than 80% of the days in use in interstate or foreign commerce during the next two
years from the date of purchase.
4.
If the property is withdrawn from interstate or foreign commerce within two years so that it will not be used
80% of the days in use in interstate or foreign commerce during the 2-year period, the purchaser is required to
report and pay the use tax to Maine Revenue Services, based on the original purchase price.
5.
Failure to return this affidavit properly completed will subject the purchaser to the Maine use tax. Purchasers who
avoid payment of tax through deliberate misuse of the exemption certificate may be subject to prosecution.
6.
The use of this vehicle is subject to audit by Maine Revenue Services. The audit would be to review the records of the
owner with regard to the eligibility for exemption. The owner must maintain adequate records so that an accurate
review is possible. Unless the owner is able to adequately document the claim for exemption, use tax along with
appropriate interest and penalties will be assessed.
MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
INTERSTATE COMMERCE EXEMPTION AFFIDAVIT
For purchasers of vehicles, railroad rolling stock, aircraft & watercraft (Casual Sale)
PART A – PURCHASE INFORMATION
The undersigned hereby certifies that the vehicle described below was purchased exempt from the Maine sales and use
tax as an instrumentality of interstate or foreign commerce in accordance with 36 M.R.S.§ 1760, subsection 41-A.
( ) Motor Vehicle
( ) Trailer
( ) Railroad Rolling Stock
( ) Aircraft
( ) Watercraft
Make
Year
Model No.
V.I.N.
The property checked above was purchased from
of
Name of seller
Street Address
, on
.
City
State
Purchase Date
Purchase Amount
Trade-in Credit
Net Purchase Amount
INSTRUCTIONS TO PURCHASER: This statement is your certification that you qualify for the exemption mentioned on
page 1 of this form. Please read and understand the following requirements of this exemption. Your signature on this affidavit
will acknowledge that you have read this form in its entirety.
1.
The property must be used by the purchaser in interstate or foreign commerce. If the purchaser is using the Federal
Motor Carrier Safety Administration (FMCSA) Interstate Operating Authority of another person, this
exemption does not apply. A lessor of property used by the lessee as an instrumentality of interstate or foreign
commerce does not qualify for exemption.
2.
The property must be placed in use in interstate or foreign commerce within 30 days (90 days with good cause) from
the date of purchase. Good cause does not exist when the extension is required because of the taxpayer’s negligence
or failure to make a good faith effort to place the vehicle in interstate or foreign commerce within 30 days.
3.
The property must be used not less than 80% of the days in use in interstate or foreign commerce during the next two
years from the date of purchase.
4.
If the property is withdrawn from interstate or foreign commerce within two years so that it will not be used
80% of the days in use in interstate or foreign commerce during the 2-year period, the purchaser is required to
report and pay the use tax to Maine Revenue Services, based on the original purchase price.
5.
Failure to return this affidavit properly completed will subject the purchaser to the Maine use tax. Purchasers who
avoid payment of tax through deliberate misuse of the exemption certificate may be subject to prosecution.
6.
The use of this vehicle is subject to audit by Maine Revenue Services. The audit would be to review the records of the
owner with regard to the eligibility for exemption. The owner must maintain adequate records so that an accurate
review is possible. Unless the owner is able to adequately document the claim for exemption, use tax along with
appropriate interest and penalties will be assessed.
Page 2
PART B – STATEMENT BY PURCHASER
Name of Owner (Individual, Partners’ Names, or Corporate Name)
Telephone No.
Business Address
Street
City
State
I hereby certify that I will place in use, as an instrumentality of interstate or foreign commerce, the above-described
property within 30 days (90 days with good cause) from the date of purchase, and that I will use it not less than 80% of the
days in use as an instrumentality of interstate or foreign commerce during the next 2 years.
I understand that I make this statement to allow the purchase in Maine of the above-described property without
payment of the Maine sales tax otherwise applicable, and I declare under the penalties of perjury that these statements are true
to the best of my knowledge and belief.
I further certify that, if I do not use this property as an instrumentality of interstate or foreign commerce within 30
days (90 days with good cause) and for not less than 80% of the days in use during the next two years, I assume full
responsibility for reporting and paying use tax to Maine Revenue Services, based on the original purchase price of the property.
Please check applicable statement:
( ) FMCSA Interstate Operating Authority No.
has been issued to me.
( ) I only haul
which are exempt from FMCSA licensing requirements.
( ) I only haul
which are products sold by me in my business.
Date
Signature of Purchaser
Title
(Owner, Partner, or Officer of Corporation)
ST-A-110
Rev. 6/2019
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