Form APP-152 "Exemption Application for Maine Commercial Windjammers" - Maine

What Is Form APP-152?

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, 2012;
  • 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 APP-152 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 APP-152 "Exemption Application for Maine Commercial Windjammers" - Maine

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MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
APPLICATION FORM
Maine Commercial Windjammers
To obtain a sales tax exemption card for the purchase of parts and supplies used directly and
primarily for the commercial operation, repair and maintenance of a windjammer, including, but
not limited to, sails, rope, wood, rigging, masts, paints, varnishes, under sealers, engines and
pumps, and lubricants and fuel.
THIS APPLICATION MUST BE ACCOMPANIED BY ALL INFORMATION
REQUESTED UNDER “SPECIFIC APPLICATION REQUIREMENTS”
(See Page 2 for Specific Instructions and Information Required)
BUSINESS START DATE:__________________
1. Federal Identification Number or Social Security Number___________________________________________________
2. Name of Corporation or Name of Individual ___________________________________Phone #____________________
3. Mailing Address____________________________________________________________________________________
4. City__________________________________________________State____________Zip Code_____________________
5. E-Mail Address _____________________________________________________________________________________
Note: All information included with this application is subject to VERIFICATION by Maine Revenue Services.
Maine Revenue Services may request additional information or documentation necessary to determine eligibility for
an exemption certificate.
“I certify under the penalty of perjury that above named taxpayer is engaged in the operation of a
"Windjammer" defined as a “United States Coast Guard-certified sailing vessel based in the State of
traditional construction and designed to a historic standard that is used primarily for providing overnight
passenger cruises along the Maine coast for a fee.” It is additionally certified that the statements made in
this application and any supplements attached thereto are true, accurate, and complete to the best of my
knowledge and belief.”
_______________________________________
Signature of Owner, Partner or Corporate Officer
_______________________________________
_________________________
____________________________
Print Name of Owner or Corporate Officer
Title
Date
Phone: (207) 624-9693
V/TTY: 7-1-1
Fax: (207) 287-6628
1
E-mail: sales.tax@maine.gov
MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
APPLICATION FORM
Maine Commercial Windjammers
To obtain a sales tax exemption card for the purchase of parts and supplies used directly and
primarily for the commercial operation, repair and maintenance of a windjammer, including, but
not limited to, sails, rope, wood, rigging, masts, paints, varnishes, under sealers, engines and
pumps, and lubricants and fuel.
THIS APPLICATION MUST BE ACCOMPANIED BY ALL INFORMATION
REQUESTED UNDER “SPECIFIC APPLICATION REQUIREMENTS”
(See Page 2 for Specific Instructions and Information Required)
BUSINESS START DATE:__________________
1. Federal Identification Number or Social Security Number___________________________________________________
2. Name of Corporation or Name of Individual ___________________________________Phone #____________________
3. Mailing Address____________________________________________________________________________________
4. City__________________________________________________State____________Zip Code_____________________
5. E-Mail Address _____________________________________________________________________________________
Note: All information included with this application is subject to VERIFICATION by Maine Revenue Services.
Maine Revenue Services may request additional information or documentation necessary to determine eligibility for
an exemption certificate.
“I certify under the penalty of perjury that above named taxpayer is engaged in the operation of a
"Windjammer" defined as a “United States Coast Guard-certified sailing vessel based in the State of
traditional construction and designed to a historic standard that is used primarily for providing overnight
passenger cruises along the Maine coast for a fee.” It is additionally certified that the statements made in
this application and any supplements attached thereto are true, accurate, and complete to the best of my
knowledge and belief.”
_______________________________________
Signature of Owner, Partner or Corporate Officer
_______________________________________
_________________________
____________________________
Print Name of Owner or Corporate Officer
Title
Date
Phone: (207) 624-9693
V/TTY: 7-1-1
Fax: (207) 287-6628
1
E-mail: sales.tax@maine.gov
SPECIFIC APPLICATION REQUIREMENTS
Applicants must submit the following documentation:
1. Current U.S. Coast Guard Documentation with any endorsements required; AND
2. A copy of the relevant pages from the most recent Federal tax return
For corporations, Pages 1 through 5 of form 1120 or 1120S
For partnerships, Pages 1 through 4 of form 1065 form
For sole proprietors/individuals, Pages 1 and 2 of form 1040 and all “C” Schedules
Submit all supporting documents to avoid a delay in processing.
Be sure to provide copies, documents submitted are not returnable.
EXEMPTION CERTIFICATE REQUIREMENTS
Applicant must be engaged in the operation of a windjammer, as defined in 36 MRSA §2020. A copy of
the most recent applicable tax return and requested documents shall serve as the basis for evaluating if the
purchaser is in fact engaged in this activity
The exemption certificate can only be issued when the above information is available, first year applicants
shall not be issued an exemption certificate until such time that the appropriate schedules can be produced.
Those engaged in the operation of a windjammer but not qualifying for an exemption certificate, are
eligible for a sales tax refund on the purchase of parts and supplies for use in the operation, repair or maintenance
of a windjammer. The refund claim must be submitted on a form prescribed by the assessor and must be
accompanied by a copy or copies of that portion of the purchaser's most recent filing under the Code indicating
that the purchaser is engaged in the operation of a windjammer and such additional information as the assessor
may require. An application for a refund under this subsection must be filed with the assessor within 36 months of
the date of purchase.
A refund application is available by contacting Maine Revenue Services or can be obtained from our web
site at:
http://www.maine.gov/revenue/forms/STForms.html
RESTRICTIONS
The exemption certificate may be used only to purchase parts and supplies used directly and primarily for
the operation, repair or maintenance of a windjammer, including, but not limited to, sails, rope, wood, rigging,
masts, paints, varnishes, under sealers, engines and pumps, and lubricants and fuel exempt from sales tax.
The exemption certificate CAN NOT be used for the purchase of motor vehicles (including trailers, all
terrain vehicles and snowmobiles) and attachments or accessories to motor vehicles, materials incorporated into
real property such as lumber and building supplies, machinery and equipment, and for parts or supplies not
commonly used in the operation, repair or maintenance of a windjammer.
ADDITIONAL INFORMATION
Requests for more information on specific situations should be in writing, contain full details as to the
situation in question and should be directed to:
Maine Revenue Services
Sales, Fuel & Special Tax Division
P. O. Box 1060
Augusta, Maine 04332-1060
APP-152 (Rev 10/01/12)
Phone: (207) 624-9693
V/TTY: 7-1-1
Fax: (207) 287-6628
2
E-mail: sales.tax@maine.gov
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