Sales Tax Exemptions

Sales Tax Exemptions are allowed on the purchase of certain goods and services through the following programs:

Biotechnology Sales Tax Exemption

For the purchase of machinery, equipment, instruments and supplies used by the purchaser directly and primarily in a biotechnology application.

Custom Computer Programming Sales Tax Exemption

For the purchased of custom computer programming.

Western Maine aerial bridge, riverFuel and Electricity Sales Tax Exemption

Exempts from sales tax 95% of the sales price of all fuel and electricity purchased for use at a manufacturing facility. 

Partial Clean Fuel Vehicle Sales Tax Exemption

For businesses that sell clean fuel vehicles to the general public.  The exemption amount is based on a portion of the sale or lease price of a clean fuel vehicle. 

Research and Development Sales Tax Exemption

Exempts machinery and equipment used directly and exclusively for research and development.

Manufacturing Sales Tax Exemption

For any manufacturer for the purchase of qualified machinery and equipment used in the production of tangible personal property and the repair and replacement of parts for qualified production equipment. Material used in the production is also exempt. And, 95% of the sales tax on fuel and/or electricity used in the manufacturing facility is exempt. 

Contact:

Sales, Fuel and Special Tax Division
Maine Revenue Services
207-624-9693
www.maine.gov/revenue/homepage_files/telephon.html
www.maine.gov/decd/mainebiz/business_assistance/tax_reimbursement/technology_tax_credits.shtml