Maine Sales Tax Exempt Organizations
The Sales and Use Tax Law provides specific exemptions for a number of different kinds of organizations and institutions, such as hospitals, schools, churches and libraries, etc. Entities that fall into one of the categories of organizations that qualify for an exemption must submit an application to Maine Revenue Services and provide the information and documents specified in the application. The requirements for exempt status vary depending on the particular exemption being applied for.
Review the list below to determine if there is an exemption provided for your organization. Click on the organization for which you may qualify to review the statutory requirements that have to be met. This should appear near the top of the page. Each type of organization has a different application form. You can apply for a Maine Sales Tax Exemption in the Maine Tax Portal by clicking here, navigate to the Business panel, and selecting the Exemptions link. If you are unable to apply using the Maine Tax Portal, you can click on the application number next to the type of organization to download an application form. Return the completed application with all additional requested documentation or information to Maine Revenue Service, P.O. Box 1060, Augusta, ME 04332-1060.
Medical - Healthcare
| Organization Type | Application |
|---|
| Ambulance Services (including certain air ambulance services) | APP-124 (PDF) |
| Residential Care Facilities | APP-110 (PDF) |
| Charitable Suppliers of Medical Equipment | APP-125 (PDF) |
| Dental Health Centers | APP-137 (PDF) |
| Dyslexia Assistance for Children | APP-143 (PDF) |
| Eye Banks | APP-145 (PDF) |
| Services for Persons Who are Hard of Hearing | APP-130 (PDF) |
| Home Health Agencies | APP-132 (PDF) |
| Hospice Organizations | APP-128 (PDF) |
| Hospitals | APP-121 (PDF) |
| Medical Clinics Providing Free Care | APP-146 (PDF) |
| Medical Research Institutions | APP-123 (PDF) |
| Mental Health, Adult Developmental and Substance Use Disorder Facilities | APP-106 (PDF) |
| Nursing Homes | APP-131 (PDF) |
| Organizations Fulfilling the Wishes of Children with Life-threatening Diseases | APP-120 (PDF) |
| Residential Facilities for Medical Patients and Families | APP-136 (PDF) |
| Rural Community Health Centers | APP-135 (PDF) |
| Federally Qualified Health Centers | APP-158 (PDF) |
Educational
| Organization Type | Application |
|---|
| Dyslexia Assistance for Children | APP-143 (PDF) |
| Educational Television or Radio Stations | APP-123 (PDF) |
| Historical Societies & Museums | APP-118 (PDF) |
| Libraries | APP-126 (PDF) |
| Literacy Assistance Organizations | APP-141 (PDF) |
| Child Care Facilities (formerly Nursery Schools) | APP-147 (PDF) |
| Providers of Support Systems for Single-Parent Families | APP-112 (PDF) |
| Residential Youth Camps Providing Social Education Services | APP-104 (PDF) |
| Schools | APP-122 (PDF) |
| Youth Scouting Organizations | APP-114 (PDF) |
| Centers for Innovation | APP-111 (PDF) |
| Certain Educational Collaboratives - NEW | APP-168 (PDF) |
Governmental
| Organization Type | Application |
|---|
| Agencies of Government | APP-108 (PDF) |
| Community Action Agencies | APP-133 (PDF) |
| Fire Departments | APP-119 (PDF) |
| Regional Planning Commissions and Councils of Government | APP-155 (PDF) |
Religious Affiliated Exempt Organizations
| Organization Type | Application |
|---|
| Churches | APP-109 (PDF) |
| Church Affiliated Residential Housing for Adults | APP-138 (PDF) |
| Monasteries and Convents | APP-102 (PDF) |
