Form ST-A-103 "Affidavit Regarding Purchases of Certain Products for Use in Commercial Agricultural Production, Commercial Fishing, Aquacultural Production and Animal Agriculture" - Maine

What Is Form ST-A-103?

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 August 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-103 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-103 "Affidavit Regarding Purchases of Certain Products for Use in Commercial Agricultural Production, Commercial Fishing, Aquacultural Production and Animal Agriculture" - Maine

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MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
AFFIDAVIT REGARDING PURCHASES OF CERTAIN PRODUCTS FOR USE IN
COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL FISHING,
AQUACULTURAL PRODUCTION AND ANIMAL AGRICULTURE
I present this affidavit to ____________________________________ and certify under penalty of perjury that
purchases made by me from this retailer constitute:
[ ] a. Seed, fertilizers, defoliants, pesticides, or weed killers to be used by me in commercial agricultural
production. “Commercial agricultural production” means commercial production of crops, maple syrup,
honey, plants, trees, compost and livestock.
[ ] b. Bait for commercial fisherman.
[ ] c. Feed, hormones, pesticides, antibiotics or medicine to be used by me in aquacultural production.
[ ] d. Breeding stock, semen, embryos, feed, hormones, antibiotics, medicine, pesticides, or litter for use in animal
agricultural production, including the raising and keeping of equines.
[ ] e. Organic bedding materials for farm animals, which includes hay, straw, wood shavings or chips, sawdust,
etc.
[ ] f. Antiseptics and cleaning agents to be used by me in commercial animal agricultural production.
[ ] g. Materials to be used in the construction, repair or maintenance of an animal waste storage facility.
I declare these purchases are exempt from Maine sales and use tax. I agree to 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 PURCHASER
DATE
_________________________________
_______________________________________
SIGNATURE
TITLE
NOTICE TO RETAILERS: Retailers making exempt sales covered by this certificate must appropriately mark or stamp all invoices to
indicate whether they are exempt sales.
Misuse of Affidavit
Purchasers who avoid payment of tax through deliberate misuse of this affidavit of exemption may be subject to criminal prosecution.
ST-A-103
08/01/2019
MAINE REVENUE SERVICES
SALES, FUEL & SPECIAL TAX DIVISION
AFFIDAVIT REGARDING PURCHASES OF CERTAIN PRODUCTS FOR USE IN
COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL FISHING,
AQUACULTURAL PRODUCTION AND ANIMAL AGRICULTURE
I present this affidavit to ____________________________________ and certify under penalty of perjury that
purchases made by me from this retailer constitute:
[ ] a. Seed, fertilizers, defoliants, pesticides, or weed killers to be used by me in commercial agricultural
production. “Commercial agricultural production” means commercial production of crops, maple syrup,
honey, plants, trees, compost and livestock.
[ ] b. Bait for commercial fisherman.
[ ] c. Feed, hormones, pesticides, antibiotics or medicine to be used by me in aquacultural production.
[ ] d. Breeding stock, semen, embryos, feed, hormones, antibiotics, medicine, pesticides, or litter for use in animal
agricultural production, including the raising and keeping of equines.
[ ] e. Organic bedding materials for farm animals, which includes hay, straw, wood shavings or chips, sawdust,
etc.
[ ] f. Antiseptics and cleaning agents to be used by me in commercial animal agricultural production.
[ ] g. Materials to be used in the construction, repair or maintenance of an animal waste storage facility.
I declare these purchases are exempt from Maine sales and use tax. I agree to 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 PURCHASER
DATE
_________________________________
_______________________________________
SIGNATURE
TITLE
NOTICE TO RETAILERS: Retailers making exempt sales covered by this certificate must appropriately mark or stamp all invoices to
indicate whether they are exempt sales.
Misuse of Affidavit
Purchasers who avoid payment of tax through deliberate misuse of this affidavit of exemption may be subject to criminal prosecution.
ST-A-103
08/01/2019
GENERAL RESTRICTIONS FOR USE OF THIS AFFIDAVIT OF EXEMPT USE
This affidavit is to be retained in the records of the seller to document any sale claimed to be exempt under 36 M.R.S. § 1760, sub-§§
(7-A), (7-B), (7-C), (78) and (81). A copy of this affidavit does not need to be obtained by the seller on each subsequent purchase.
However, if the purchaser indicates that a certain purchase is believed to be exempt pursuant to this affidavit, the invoice must be
appropriately marked to indicate the exempt sale.
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 using the products for the intended exempted purpose.
This affidavit is valid only for purchases of the products identified under (a) through (g) on the reverse side. This affidavit may not be
used for the tax-free purchase of the following items:
(1) Machinery, equipment, repair parts and supplies
(2) Products used in non-commercial agricultural production
(3) Bait for non-commercial fishermen
(4) Materials for construction, repair or maintenance of an animal waste storage facility for which a certified nutrient
management plan is not in place.
Additional Information
Please see Sales, Fuel & Special Tax Division Instructional Bulletin Nos. 14 ("Seed, Feed, Fertilizer and other Items Used in Agricultural
and Aquacultural Production") and 59 ("Commercial Agricultural Production, Commercial Aquacultural Production, Commercial
Fishing and Commercial Wood Harvesting") for details regarding other exemptions available to commercial farmers and fishermen, and
agricultural and aquacultural products in general. Both bulletins can be found on the MRS website, www.maine.gov/revenue.
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
Contact Maine Revenue Services with questions by calling (207) 624-9693 weekdays, between the hours of 9AM and 4 PM, or by
emailing sales.tax@maine.gov.
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