The State of Maine provides a sales and use tax exemption for nonprofit organizations that have been granted a federal tax exemption as a 501(c)(3) organization.
In addition, the Sales and Use Tax statute provides other nonprofit organizations and institutions that have not been granted federal tax exemption as a Section 501(c)(3) organization but meet certain requirements as outlined in Title 36. Exemptions available in the State of Maine are listed below. Review the list 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.
You can apply for a Maine Sales Tax Exemption in the Maine Tax Portal by clicking here, navigate to the Quick Links panel, and select the Register and Apply link.
Medical - Healthcare
Educational
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
Other Nonprofit Incorporated Agencies
View statutory language for all Exempt Organizations
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