me-2026-P190: 18-125 C.M.R. Ch. 302, Sales to Governmental Agencies and Exempt Organizations

Comment Period Closed

Public comment closed · opened August 19, 2026.

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Summary

MRS Rule 302 establishes administrative requirements for tax-exempt sales and explains the circumstances under which a retailer or service provider will be relieved of its burden of proving that a sale to an entity described in 36 M.R.S. §§ 1760 or 2557, including an agency or instrumentality of the federal government or of the State of Maine, is exempt from Maine sales, use, or service provider tax. The proposed rule strikes references to service provider tax, which was repealed effective January 1, 2026, and codifies current administrative practice regarding the taxability of items purcha...

The agency’s own summary, as published.

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