Form APP-159 "Combined Commercial Exemption Application" - Maine

What Is Form APP-159?

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 April 1, 2017;
  • 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-159 by clicking the link below or browse more documents and templates provided by the Maine Department of Administrative and Financial Services.

ADVERTISEMENT
ADVERTISEMENT

Download Form APP-159 "Combined Commercial Exemption Application" - Maine

949 times
Rate (4.5 / 5) 66 votes
MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
APPLICATION FORM
( ) COMMERCIAL AGRICULTURAL PRODUCTION
( ) COMMERCIAL AQUACULTURAL PRODUCTION
( ) COMMERCIAL FISHING
( ) COMMERCIAL WOOD HARVESTING
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: _____________________________________________________________________________
6. List all of your business activities and amount of time devoted to each: _________________________________
__________________________________________________________________________________________
7. Original Business Start Date___________________________
8. Current or Previous Exemption Number #______________________ (if applicable)
The statute reads “Sales tax need not be paid on the purchase of electricity, fuel or a single item of machinery or
equipment if the purchaser has obtained a certificate from the assessor stating that the purchaser is engaged in
commercial agricultural production, commercial fishing, commercial aquacultural production or commercial wood
harvesting and authorizing the purchaser to purchase electricity, fuel or depreciable machinery and equipment
without paying Maine sales tax. In order to qualify for this exemption, the electricity, fuel or depreciable machinery
or equipment must be used directly in commercial agricultural production, commercial fishing, commercial
aquacultural production or commercial wood harvesting.” PL 2015, c. 481, Pt. B, §1 (AMD); 2015, c. 481, Pt. B, §2
(AFF).
THIS APPLICATION MUST BE ACCOMPANIED BY ALL THE INFORMATION
REQUESTED UNDER “SPECIFIC REQUIREMENTS”
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 card.
I certify under the pains and penalty of perjury that I am engaged in the commercial activity checked above,
and that the statements made in this application and any supplemental information provided in support of
this application are true, accurate, and complete to the best of my knowledge and belief.
___________________________________________________________________________
Signature of Owner, Partner or Corporate Officer
_________________________________
_____________________________
__________________________________
Print Name
Title
Date
(See Page 2 for Specific Requirements and Instructions)
1
APP-159 (Rev. 04/2017)
Phone: (207) 624-9693
Fax: (207) 287-6628
V/TTY: 7-1-1
E-mail: sales.tax@maine.gov
MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
APPLICATION FORM
( ) COMMERCIAL AGRICULTURAL PRODUCTION
( ) COMMERCIAL AQUACULTURAL PRODUCTION
( ) COMMERCIAL FISHING
( ) COMMERCIAL WOOD HARVESTING
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: _____________________________________________________________________________
6. List all of your business activities and amount of time devoted to each: _________________________________
__________________________________________________________________________________________
7. Original Business Start Date___________________________
8. Current or Previous Exemption Number #______________________ (if applicable)
The statute reads “Sales tax need not be paid on the purchase of electricity, fuel or a single item of machinery or
equipment if the purchaser has obtained a certificate from the assessor stating that the purchaser is engaged in
commercial agricultural production, commercial fishing, commercial aquacultural production or commercial wood
harvesting and authorizing the purchaser to purchase electricity, fuel or depreciable machinery and equipment
without paying Maine sales tax. In order to qualify for this exemption, the electricity, fuel or depreciable machinery
or equipment must be used directly in commercial agricultural production, commercial fishing, commercial
aquacultural production or commercial wood harvesting.” PL 2015, c. 481, Pt. B, §1 (AMD); 2015, c. 481, Pt. B, §2
(AFF).
THIS APPLICATION MUST BE ACCOMPANIED BY ALL THE INFORMATION
REQUESTED UNDER “SPECIFIC REQUIREMENTS”
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 card.
I certify under the pains and penalty of perjury that I am engaged in the commercial activity checked above,
and that the statements made in this application and any supplemental information provided in support of
this application are true, accurate, and complete to the best of my knowledge and belief.
___________________________________________________________________________
Signature of Owner, Partner or Corporate Officer
_________________________________
_____________________________
__________________________________
Print Name
Title
Date
(See Page 2 for Specific Requirements and Instructions)
1
APP-159 (Rev. 04/2017)
Phone: (207) 624-9693
Fax: (207) 287-6628
V/TTY: 7-1-1
E-mail: sales.tax@maine.gov
SPECIFIC REQUIREMENTS
All applicants must provide a copy of the most recent Federal tax return filed
that includes the income for the commercial business activity engaged in.
I
1040
NDIVIDUAL
 Pages 1 and 2 of your Federal Income Tax Return
 Copies of each Schedule C and/or Schedule F
P
1065
ARTNERSHIP
 Pages 1 through 4 of your Federal Partnership Tax Return
C
1120 OR 1120S
ORPORATE
 Pages 1 through 4 of your Federal Corporate Tax Return
C
A
ANADIAN
PPLICANTS
 Complete Canada Revenue Agency Form T2121 or T2125.
Additional Materials required from those engaged in Commercial Fishing or Commercial
Aquacultural Production:
 Current commercial fishing license(s) or aquacultural permits/licenses
 Current boat registration(s)
NOTE
All supporting documents must be submitted with the application to avoid a delay in processing.
Documents will not be returned, unless specifically requested by the applicant.
2
APP-159 (Rev. 04/2017)
Phone: (207) 624-9693
Fax: (207) 287-6628
V/TTY: 7-1-1
E-mail: sales.tax@maine.gov
GENERAL REQUIREMENTS AND RESTRICTIONS
REQUIREMENTS
Applicant must be engaged in one of the following commercial activities: commercial agricultural
production; commercial fishing; commercial aquacultural production; or commercial wood harvesting. A copy of
the most recent applicable tax return and related schedules shall serve as the basis for evaluating if the purchaser is
in fact engaged in the commercial activity.
The exemption certificate can only be issued when the above information is available. First year applicants
will not be issued an exemption certificate until the appropriate schedules can be produced. Dual purpose
businesses, meaning those who are engaged in multiple activities using similar machinery and equipment who are
not primarily (more than 50% of the time) engaged in one commercial activity will not be issued exemption
certificates.
Those qualifying for commercial activities, but not qualifying for an exemption card are eligible for a sales tax
refund for any sales tax paid on any qualifying depreciable machinery and equipment, fuel and electricity. The
depreciable machinery and equipment (1) must be used directly in the commercial activity; (2) must be used
primarily in the commercial activity; and (3) must be depreciable for federal income tax purposes. A refund
application is available by contacting Maine Revenue Services or it can be obtained from our web site at:
www.maine.gov/revenue/forms/sales/salesforms.htm
RESTRICTIONS
The exemption certificate may be used to purchase fuel, electricity, and depreciable machinery and
equipment, including repair parts for such machinery and equipment, used directly and primarily in the commercial
activity, exempt from 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, consumable items, machinery and equipment not 100% depreciable
for Federal Income Tax purposes, or for items not commonly used in the commercial activity.
For a more complete listing of items that do or do not meet qualification requirements, please see
Instructional
Bulletin
59
and
Rule
323
at:
www.maine.gov/revenue/salesuse/Bull59012017.pdf
and
www.maine.gov/revenue/rules/RULE323.PDF
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 and Special Tax Division
P. O. Box 1060
Augusta, Maine 04332-1060
3
APP-159 (Rev. 04/2017)
Phone: (207) 624-9693
Fax: (207) 287-6628
V/TTY: 7-1-1
E-mail: sales.tax@maine.gov
Page of 3