Maine Sales Tax Exempt Organizations

The State of Maine does not provide a blanket sales and use tax exemption for nonprofit organizations that have been granted a federal tax exemption, known as 501(c) organizations.

The Sales and Use Tax Law provides specific exemptions for a number of different kinds of organizations and institutions, such as hospitals, schools, churches and libraries, etc. Entities that fall into one of the categories of organizations that qualify for an exemption must submit an application to Maine Revenue Services and provide the information and documents specified in the application. The requirements for exempt status vary depending on the particular exemption being applied for.

Review the list below to determine if there is an exemption provided for your organization. Click on the organization for which you may qualify to review the statutory requirements that have to be met. This should appear near the top of the page. Each type of organization has a different application form. Click on the application number next to the type of organization to download an application form.  Return the completed application with all additional requested documentation or information to Maine Revenue Service, P.O. Box 1060, Augusta, ME 04332-1060.  For assistance, you may call (207) 624-9693.

Medical - Healthcare

Organization Type Application
Ambulance Services (including certain air ambulance services) APP-124 (PDF)
Residential Care Facilities APP-110 (PDF)
Charitable Suppliers of Medical Equipment APP-125 (PDF)
Dental Health Centers APP-137 (PDF)
Dyslexia Assistance for Children APP-143 (PDF)
Eye Banks APP-145 (PDF)
Hearing-Impaired Services Organizations APP-130 (PDF)
Home Health Agencies APP-132 (PDF)
Hospice Organizations APP-128 (PDF)
Hospitals APP-121 (PDF)
Medical Clinics Providing Free Care APP-146 (PDF)
Medical Research Institutions APP-123 (PDF)
Mental Health, Adult Developmental and Substance Use Disorder Facilities APP-106 (PDF)
Nursing Homes APP-131 (PDF)
Organizations Fulfilling the Wishes of Children with Life-threatening Diseases APP-120 (PDF)
Residential Facilities for Medical Patients and Families APP-136 (PDF)
Rural Community Health Centers APP-135 (PDF)
Federally Qualified Health Centers APP-158 (PDF)

Educational

Organization Type Application
Dyslexia Assistance for Children APP-143 (PDF)
Educational Television or Radio Stations APP-123 (PDF)
Historical Societies & Museums APP-118 (PDF)
Libraries APP-126 (PDF)
Literacy Assistance Organizations APP-141 (PDF)
Child Care Facilities (formerly Nursery Schools) APP-147 (PDF)
Providers of Support Systems for Single-Parent Families APP-112 (PDF)
Residential Youth Camps Providing Social Education Services APP-104 (PDF)
Schools APP-122 (PDF)
Youth Scouting Organizations APP-114 (PDF)
Centers for Innovation APP-111 (PDF)

Governmental

Organization Type Application
Agencies of Government APP-108 (PDF)
Community Action Agencies APP-133 (PDF)
Fire Departments APP-119 (PDF)
Regional Planning Commissions and Councils of Government APP-155 (PDF)

Religious Affiliated Exempt Organizations

Organization Type Application
Churches APP-109 (PDF)
Church Affiliated Residential Housing for Adults APP-138 (PDF)
Monasteries and Convents APP-102 (PDF)

Child-Related Exemptions

Organization Type Application
Advocate for Children APP-142 (PDF)
Child Abuse and Neglect Councils APP-140 (PDF)
Dyslexia Assistance for Children APP-143 (PDF)
Child Care Facilities (formerly Nursery Schools) APP-147 (PDF)
Organizations Fulfilling the Wishes of Children with Life-threatening Diseases APP-120 (PDF)
Residential Child Caring Institutions APP-107 (PDF)
Residential Facilities for Medical Patients and Families APP-136 (PDF)
Residential Youth Camps Providing Social Education Services APP-104 (PDF)
Schools APP-122 (PDF)
Youth Organizations APP-134 (PDF)
Nonprofit Youth Camps NEW APP-163 (PDF)

Other Nonprofit Incorporated Agencies

Organization Type Application
Agencies on Aging APP-139 (PDF)
Animal Shelters APP-127 (PDF)
Emergency Shelter and Feeding Organizations APP-117 (PDF)
Home Construction Organizations APP-105 (PDF)
Nonprofit Housing Development Organizations APP-101 (PDF)
State & Federal Credit Unions APP-116 (PDF)
Veteran's Memorial Cemetery Associations APP-144 (PDF)
Veteran's Supportive Service Organizations APP-156 (PDF)
Vietnam Veteran Registries APP-129 (PDF)
Volunteer Search and Rescue Organizations APP-115 (PDF)
Veteran's Services Organizations APP-157 (PDF)
Nonprofit Heating Assistance Organization Effective 10/01/2018 APP-161 (PDF)
Incorporated Nonprofit Support Organization for Combat-Injured Veterans Effective 10/01/2018 APP-162 (PDF)
Pet Food Assistance Organizations NEW APP-164 (PDF)
Nonprofit Worldwide Charitable Organizations NEW APP-165 (PDF)

View statutory language for all Exempt Organizations 

To view PDF or Word documents, you will need the free document readers. Alternate formats can be requested at (207) 626-8475 or via email.