Resale certificates by state

Maine resale certificate

The official form, whether Maine takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Resale Certificate (issued by Maine Revenue Services) · Get the form (opens in a new tab); Issued by the Maine Revenue Services.
Expires?: Yes; Resale Certificates expire on December 31. A new one issued Jan 1-Sep 30 runs through that year plus 3 more calendar years; one issued Oct 1-Dec 31 runs through the 4th following calendar year. On renewal (automatic for retailers reporting $3,000+ in the prior 12 months) it is valid for 5 calendar years (36 M.R.S. 1754-B). The buyer must give suppliers the new certificate.
Accepts the SST certificate?: Unconfirmed
Accepts the MTC certificate?: Yes, with limits
Out-of-state buyers can use it?: With limits; Sales for resale to nonresident retailers without a Maine account qualify but need supporting documentation. A resale certificate issued by the buyer's home state is not valid in Maine. MRS Instructional Bulletin 54 names an acceptable alternative, and Rule 301 lists other acceptable documentation.
Buyer must be registered in Maine?: With limits; A Maine Resale Certificate is issued only to Maine-registered retailers expecting or reporting $3,000 or more in annual gross sales. A registration number alone does not support a resale claim. Nonresident retailers without a Maine account use the alternative documentation noted above.

How to fill out and accept the certificate

Buyer copies its MRS-issued Resale Certificate (keeping the original) and checks that the valid dates cover the purchase.
On the copy, the buyer lists the items to be bought for resale and enters the supplier's name.
Buyer signs and dates the copy. The pre-printed business name, address, sales tax number and activity type must match the buyer.
For continuous purchases, the copy on file works as a blanket certificate while valid; the buyer tells the seller at each sale that the purchase is covered.

When a seller is protected

If the sale date falls within the certificate's effective dates, the certificate is properly completed and signed, and the items are the kind that buyer typically resells, MRS will not question the seller's good faith. The seller is liable if it knows the customer is out of business or has reason to believe the goods won't be resold (IB 54).

Seller record-keeping

Keep resale certificates received from customers for at least six years (IB 54).

The Maine Revenue Services lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).

Common mistakes

Accepting the Retailer Certificate (or just a sales tax number) instead of the separate Resale Certificate.
Accepting a copy of another state's resale certificate from an out-of-state buyer, which is not valid in Maine.
Keeping an expired certificate on file after the buyer has been issued a new one; tax must be charged until a valid certificate is received.

Multistate certificates in Maine

SST Certificate of Exemption

Unconfirmed

Maine is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Maine says other states' resale certificates are not valid but names the MTC form as acceptable for nonresident retailers.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

With limits

MTC note: No exemption for property bought to lease or rent, and manufacturers cannot use it for ingredients/components (use Maine form ST-A-117 instead); the MTC FAQ tells Maine users to contact Maine Revenue Services.

Official MTC form (opens in a new tab)

Maine resale certificate FAQ

What form is used for a resale certificate in Maine?

Maine's resale certificate is the Resale Certificate (issued by Maine Revenue Services), published by the Maine Revenue Services. Download it from the Maine Revenue Services website; sellers keep the completed certificate rather than sending it to the state.

Does Maine accept multistate resale certificates?

Maine is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Maine says other states' resale certificates are not valid but names the MTC form as acceptable for nonresident retailers. Maine is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: No exemption for property bought to lease or rent, and manufacturers cannot use it for ingredients/components (use Maine form ST-A-117 instead); the MTC FAQ tells Maine users to contact Maine Revenue Services.

Do Maine resale certificates expire?

Resale Certificates expire on December 31. A new one issued Jan 1-Sep 30 runs through that year plus 3 more calendar years; one issued Oct 1-Dec 31 runs through the 4th following calendar year. On renewal (automatic for retailers reporting $3,000+ in the prior 12 months) it is valid for 5 calendar years (36 M.R.S. 1754-B). The buyer must give suppliers the new certificate.

Can an out-of-state business use a resale certificate in Maine?

Sales for resale to nonresident retailers without a Maine account qualify but need supporting documentation. A resale certificate issued by the buyer's home state is not valid in Maine. MRS Instructional Bulletin 54 names an acceptable alternative, and Rule 301 lists other acceptable documentation.

Resale certificates in other states

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