Sales Tax Exemptions are allowed on the purchase of certain goods and services through the following programs:
For the purchase of machinery, equipment, instruments and supplies used by the purchaser directly and primarily in a biotechnology application.
For the purchased of custom computer programming.
Exempts from sales tax 95% of the sales price of all fuel and electricity purchased for use at a manufacturing facility.
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.
Exempts machinery and equipment used directly and exclusively for research and development.
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.
Sales, Fuel and Special Tax Division
Maine Revenue Services
www.maine.gov Sales Use Bulletin