Maine Resale Certificate
Rules, Form & Expiration
Accepted form: Resale Certificate. Agency: Maine Revenue Services.
What a Maine resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.
Maine resale certificate rules
- Certificate form
- Resale Certificate
- The Maine Revenue Services issues the Resale Certificate to registered businesses. Our generator produces the MTC uniform certificate.
- Issued by
- MRS
- The Maine Revenue Services issues it to registered businesses. The buyer gives a copy to each supplier.
- Registration number
- Maine sales tax registration number
- It appears on the buyer's Maine Retailer Certificate (sales tax registration) plus MRS-issued Resale Certificate.
- MTC uniform certificate
- Accepted
- The Multistate Tax Commission uniform certificate can be used for purchases here.
- Streamlined (SST) certificate
- Not accepted
- Sellers in Maine should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
- Out-of-state buyers
- Home-state permit accepted
- A reseller registered in another state can generally use that registration number.
- Blanket certificates
- Allowed
- One certificate can cover an ongoing series of purchases from the same vendor.
- Expiration
- Multi-year, ends December 31
- Resale Certificates expire December 31. A new certificate issued January 1 to September 30 runs through that year plus 3 more calendar years; one issued October 1 to December 31 runs to the end of the 4th following year. MRS reviews retailers each November 1 and reissues certificates for 5 calendar years to retailers with $3,000 or more in gross sales over the prior 12 months. The buyer must give suppliers copies of each new certificate.
Maine rules in plain English
In Maine, the resale certificate is issued by Maine Revenue Services (MRS), not filled in from a blank form. When you register as a retailer and expect at least $3,000 in yearly sales, MRS sends you a Resale Certificate. It shows your business name, sales tax registration number, business type, certificate number and expiration date. Keep the original. Give each supplier a copy. On the copy, list the items you will buy for resale, enter the supplier's name, then sign and date it. A copy on file covers later purchases while the certificate is valid. Tell the supplier at each purchase that it is for resale. Certificates expire December 31. MRS reissues them for five calendar years if you reported $3,000 or more in sales; send suppliers the new copy. If your business is outside Maine and not registered here, you may use the MTC Uniform Sales & Use Tax Certificate with your home-state number, for goods you will resell outside Maine. Sellers can check certificates with MRS's online certificate lookup. Knowingly using a resale certificate to avoid tax is a crime: Class D if the tax is $2,000 or less, Class C if more.
Sources: Maine resale certificate guidance ยท Verify a buyer's number
More Maine facts
- Retailers reporting less than $3,000 in annual gross sales do not get a Resale Certificate; they pay tax on inventory purchases and claim a credit on their sales tax return. Source
- An active registered retailer may not pay tax to suppliers and then claim a credit for items it ordinarily buys for resale; it must use its Resale Certificate. Source
- A sales tax registration number alone does not support a resale claim, and sellers must keep resale certificates for at least six years. Source
- Packaging materials are exempt on a separate certificate, Form ST-A-120; manufacturers buying ingredients or component parts use the Industrial Users Exemption Certificate ST-A-117, not the MTC form. Source
- Rule 301 was last amended February 25, 2025; it treats lessors as retailers and covers sales for subsequent lease or rental and certain sales to service providers. Source
What a Maine resale certificate must include
- The buyer's legal name, business address, and Maine sales tax registration number, or a home-state registration number where allowed.
- The seller's name and address.
- A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
- A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.
Using your Maine certificate
- Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
- Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
- Issue one blanket certificate per vendor and keep a copy for your records.
- Expiration: Multi-year, ends December 31. Reissue the certificate whenever your permit number, name, or address changes.
Unlimited signed Maine resale certificates
Enter your business once, add each vendor, and download a signed Maine certificate on the MTC uniform form. One flat yearly price covers every state where you buy inventory.
Maine resale certificate FAQ
What form do I use for a Maine resale certificate?
Does Maine accept the MTC uniform resale certificate?
Can an out-of-state business use a resale certificate in Maine?
Can I give a vendor one blanket resale certificate in Maine?
How long is a Maine resale certificate valid?
What happens if I misuse a Maine resale certificate?
When can a Maine seller rely on a resale certificate?
How do I verify a Maine resale certificate?
This page summarizes Maine resale certificate rules for general information and is not tax advice. Confirm current requirements with the Maine Revenue Services or your tax adviser. State rules last checked October 1, 2026.