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Sales and Use Tax Reimbursements

A Person that pays Maine sales or use taxes in connection with the purchase of Machinery and Equipment for use Primarily in the development of an Advanced Communications Technology Infrastructure in a Qualifying ConnectME zone is eligible to apply for reimbursement of those taxes. See MRS Rule 324 below.

Maine Revenue Services Rule No. 324, ConnectME Tax Reimbursements

This rule provides guidance for taxpayers on how to qualify and apply for reimbursement of Maine sales and use taxes under 36 M.R.S.A. §2018.

Use the following forms to apply for the reimbursement:

  1. Application for Certificate of Qualification
  2. Certificate of Qualification (SAMPLE)
  3. Request for ConnectME Sales and Use Tax Reimbursement