Form ST-A-102 "Affidavit of Exemption" - Maine

What Is Form ST-A-102?

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 October 1, 2011;
  • 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-102 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-102 "Affidavit of Exemption" - Maine

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MAINE REVENUE SERVICES
SALES/EXCISE TAX DIVISION
AFFIDAVIT OF EXEMPTION
For purchases of electricity or depreciable machinery or equipment for use in commercial
agricultural production, commercial fishing or commercial aquacultural production, and fuel used in a
commercial fishing vessel pursuant to Section 2013 of the Maine Sales and Use Tax Law.
I hereby certify that I hold a valid exemption certificate, No.______________________________, issued
pursuant to Section 2013 of the Sales and Use Tax Law, that I am engaged in commercial agricultural
production of_________________________or in the commercial fishing of______________ or commercial
aquacultural production of ________________________________and that the electricity or depreciable
machinery or equipment or fuel to be purchased from___________________________is exempt for the
reason(s) indicated below:
( ) a. Depreciable machinery or equipment used directly and primarily in commercial agricultural
production;
( ) b. Depreciable machinery or equipment used directly and primarily in commercial fishing;
( ) c. Depreciable machinery or equipment used directly and primarily in commercial aquacultural
production;
( ) d. Repair parts for depreciable machinery or equipment qualifying for exemption under (a) (b) or (c)
above.
( ) e. Electricity for use in commercial agriculture, commercial fishing or commercial aquaculture.
Utility Account No.
( ) f. Fuel purchased for use in a commercial fishing vessel.
I also certify that the depreciable machinery or equipment purchased through this affidavit will be used
by me directly and primarily in commercial agricultural production, commercial fishing or commercial aqua-
cultural production and is 100% depreciable for Federal Income Tax purposes; or that the electricity purchased
will be used in qualifying activities or support operations; or that the fuel will only be used in a commercial
fishing vessel.
I further certify that I assume full liability for payment to the State of Maine of any use taxes, together
with penalties and interest that may later be determined to be due on any purchases covered by this affidavit
because of a taxable use of the property.
____________________________________
________________________________
Name of Individual or Corporation
Business Name (if different)
____________________________________________________________________________________
Signature
Title
Date
SEE NEXT PAGE FOR ADDITIONAL INFORMATION
ST-A-102
MAINE REVENUE SERVICES
SALES/EXCISE TAX DIVISION
AFFIDAVIT OF EXEMPTION
For purchases of electricity or depreciable machinery or equipment for use in commercial
agricultural production, commercial fishing or commercial aquacultural production, and fuel used in a
commercial fishing vessel pursuant to Section 2013 of the Maine Sales and Use Tax Law.
I hereby certify that I hold a valid exemption certificate, No.______________________________, issued
pursuant to Section 2013 of the Sales and Use Tax Law, that I am engaged in commercial agricultural
production of_________________________or in the commercial fishing of______________ or commercial
aquacultural production of ________________________________and that the electricity or depreciable
machinery or equipment or fuel to be purchased from___________________________is exempt for the
reason(s) indicated below:
( ) a. Depreciable machinery or equipment used directly and primarily in commercial agricultural
production;
( ) b. Depreciable machinery or equipment used directly and primarily in commercial fishing;
( ) c. Depreciable machinery or equipment used directly and primarily in commercial aquacultural
production;
( ) d. Repair parts for depreciable machinery or equipment qualifying for exemption under (a) (b) or (c)
above.
( ) e. Electricity for use in commercial agriculture, commercial fishing or commercial aquaculture.
Utility Account No.
( ) f. Fuel purchased for use in a commercial fishing vessel.
I also certify that the depreciable machinery or equipment purchased through this affidavit will be used
by me directly and primarily in commercial agricultural production, commercial fishing or commercial aqua-
cultural production and is 100% depreciable for Federal Income Tax purposes; or that the electricity purchased
will be used in qualifying activities or support operations; or that the fuel will only be used in a commercial
fishing vessel.
I further certify that I assume full liability for payment to the State of Maine of any use taxes, together
with penalties and interest that may later be determined to be due on any purchases covered by this affidavit
because of a taxable use of the property.
____________________________________
________________________________
Name of Individual or Corporation
Business Name (if different)
____________________________________________________________________________________
Signature
Title
Date
SEE NEXT PAGE FOR ADDITIONAL INFORMATION
ST-A-102
GENERAL RESTRICTIONS FOR USE OF THIS AFFIDAVIT OF EXEMPTION
This affidavit is to be retained in the records of the seller to document the qualification of exemption of any sale claimed
exempt under 36 M.R.S.A. § 2013(3). It must be accompanied by a copy of the purchaser's Certificate of Exemption
issued by Maine Revenue Services, valid at the time of sale. A copy of the Certificate and Affidavit need to be obtained
by the seller on each subsequent purchase. However, if the purchaser indicates that a certain purchase is exempt pursuant
to this affidavit, the invoice must be appropriately marked to indicate the exempt sale.
The words "Commercial
Agricultural Exemption", "Commercial Fishing Exemption" or "Commercial Aquacultural Exemption" will satisfy this
requirement.
This affidavit must be taken in good faith by the seller. The good faith of the seller will be questioned if the seller knows,
or has reason to know, that the person making the purchase is not the holder of the Certificate of Exemption, or that the
machinery or equipment purchased will not be used by the purchaser directly and primarily in commercial agricultural
production, commercial fishing or commercial aquacultural production or that the electricity purchased will not be used by
the purchaser for qualifying activities or support operations.
This affidavit is valid for purchases of depreciable machinery or equipment, including repair parts for qualifying
machinery or equipment, used directly and primarily in commercial agricultural production, commercial fishing or
commercial aquacultural production and fuel purchased on or after October 1, 2011 for a commercial fishing vessel. In
addition the affidavit should be used when purchasing electricity for commercial agricultural production, commercial
fishing, and commercial aquacultural production. This affidavit is not to be used for the purchase of the following items:
(1) Machinery or equipment not 100% depreciable for Federal Income Tax purposes.
(2) Items not commonly used in commercial agricultural production, commercial fishing or commercial
aquacultural production, such as lawn and garden tractors, fork lift trucks, lag tractors, backhoe tractors,
computers etc.
(3) Motor vehicles including all terrain vehicles (ATVs) and snowmobiles.
(4) Attachments for motor vehicles such as fertilizer bodies and potato bulk bodies.
(5) Trailers.
(6) Materials to be incorporated into real property such as building materials, heating systems and ventilating
systems.
(7) Silos.
Misuse of Affidavit of Exemption
Purchasers who avoid payment of tax through deliberate misuse of this affidavit of exemption will be subject to
prosecution.
Additional Information
Please refer to Sales/Excise Tax Section Instruction Bulletin No. 45 (Commercial Agricultural Production), Bulletin No. 44
(Commercial Fishing) or Bulletin No. 49 (Commercial Aquacultural Production) for further details regarding qualifications
and requirements. Requests for information on specific situations should be in writing, should contain full information as
to the situation in question and should be directed to:
MAINE REVENUE SERVICES
SALES/EXCISE TAX DIVISION
P.O. BOX 1060
AUGUSTA, MAINE 04332-1060
TEL. NO. (207) 624-9693
Or visit our website at:
www.maine.gov/revenue
Rev. 10-01-11
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