Beginning July 1, 2014, sales of adaptive equipment for installation in or on a motor vehicle to make it operable or accessible by a person with a disability are exempt from Maine sales tax when made to, or at the request of, a person with a disability.
In order for the exemption to apply, the buyer must have a disability plate or placard issued by the Secretary of State. In addition, the buyer must supply the seller with a properly completed Maine Revenue Services website.
Keeping track of exemption certificates is essential. Learn how to manage exemption certificates in the cloud.
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Avalara Author
Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.