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04. Why didn’t I receive a Resale Certificate?

To qualify for a resale certificate, a retailer must have an active account and report more than $3,000 of gross sales per year. Maine Revenue Services annually reviews all active sales tax accounts and reissues expiring resale certificates to those retailers that qualify.

If you do not qualify for a resale certificate, sales tax must be paid to your vendor on all items purchased for resale. A credit can be taken on your next sales tax return on the line that reads, “Credit for Sales Tax Paid on Goods Resold”. Enter the amount of sales tax paid.

If you believe your business qualifies for a resale certificate and one has not been issued to you, contact us at (207) 624-9693.

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