SALT Report 1760 – Maine Revenue Services updated their sales tax guidance for vehicle dealers. The instructions in the guide apply to all sales and leases of motor vehicles, snowmobiles, all-terrain vehicles, tractors, semi-trailers, trailers, truck campers, aircraft, and watercraft.
- Form ST-A-109, Certificate of Exemption to Purchase an Automobile, Camper Trailer or Motor Home for Lease or Rental was updated October 1, 2012,
- Form ST-A-109 replaces Form ST-MV-63, Certificate of Exemption to Purchase an Automobile for Lease or Short-Term Rental, and
- Rentals of camper trailers and motor homes are subject to sales tax effective October 1, 2012
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