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Maine Sales Tax Exemption Changes 2012

  • Aug 22, 2012 | Will Frei

A new Maine sales tax bulletin provides a list of the sales tax exemptions enacted in 2012.

Positive airway pressure equipment, known as CPAP or BIPAP machines and supplies sold or leased for personal use are now exempt from Maine sales tax. "This law applies retroactively to sales made on or after January 1, 2012." (Chapter 655).

Wood purchased for cooking and heating in residential buildings is exempt from Maine sales tax. Until September 30, 2013, ". . . the sale of less than 1,000 pounds of wood pellets or 100% compressed wood product intended for use in a wood stove or fireplace is presumed to meet the requirements of this exemption." Beginning October 1, 2013 a purchase of any amount of wood pellets is presumed to meet the requirements. (Chapter 670).

Beginning August 30, 2012, the sales tax exemption for interstate commerce will include buses with a capacity of at least 47 passengers engaged in interstate travel that originates or terminates in Maine. "The transportation must be provided pursuant to a contract between the interstate or foreign cruise provider and the person providing the transportation." (Chapter 501).

Those purchasing parts and supplies for windjammers may apply for a sales tax refund, provided the parts and supplies are ". . . used primarily and directly in the operation, repair or maintenance of a windjammer that is based in Maine and used primarily for providing overnight passenger cruises along the Maine coast for a fee." This law applies to purchases made on or after October 1, 2012. Windjammer operators may apply for an exemption card on the web. (Chapter 425).

Off-peak residential electricity used for space or water heating using an electrical storage device is exempt from Maine sales tax. (Chapter 673).

Disaster relief equipment brought into Maine by an out-of-state business during emergency or disaster ". . . for certain use in conducting activities directly related to disaster relief . . ." is exempt from Maine sales tax. This exemption went into effect on April 12, 2012. (Chapter 622).

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.