Maine Telecommunications Service Agreement
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How to fill out Telecommunications Service Agreement?
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FAQ
Tax-exempt customers Some customers are exempt from paying sales tax under Maine law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
Services subject to sales tax include: Rentals of living quarters in a hotel, rooming house, tourist or trailer camp. Rentals or leases of automobiles. Rentals or leases of pickup trucks or vans with a gross vehicle weight of less than 26,000 pounds from a person primarily engaged in the business of renting automobiles.
Maine resale certificates are only to be used when a purchaser intends to resell tangible property. A valid certificate must include the name and address of the purchaser. It should also include the purchaser's account ID or federal employer identification number (EIN).
Here are some examples of taxable services in Maine: Lodging rentals in a hotel, rooming house, tourist or trailer camp. Car rentals or leases, including trucks or vans with a gross weight of less than 26,000 pounds. Prepaid calling services. Electricity transmission and distribution. Extended service contracts on vehicles.
In Maine, you will need to register with the Maine Revenue Services to get your Withholding Account Number (also known as a state EIN or employer account number) and with the Maine Department of Labor to get the tax ID numbers you'll need to pay employees.
In some limited circumstances, a consumer may not have to pay retail sales tax in Maine. For instance, there isn't a tax on groceries and prescription drugs.
