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.
Please find below a list of organizations for which there may be a Maine Sales Tax exemption. The list is organized by category. Review this list in order 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 which may have to be met. Each type of organization has a different application form. If, after reviewing the statutory requirements, you want to have an application form mailed to you please click the "contact us" button at the bottom of this page, specifiy the type of exempt organization you are applying for, send your name & mailing address and we will send you an application form. Or you may call (207) 624-9693 and request that an application form be mailed to you.
Medical - Healthcare
Ambulance Services (including certain air ambulance services) , 26
Residential Care Facilities, 16
Charitable Suppliers of Medical Equipment, 62
Dental Health Centers, 16
Dyslexia Assistance for Children, 16
Eye Banks, 77
Hearing-Impaired Services Organizations, 70
Home Health Care Agencies, 16
Hospice Organizations, 55
Hospitals, 16
Medical Clinics Providing Free Care, 16
Medical Research Institutions, 16
Mental Health, Mental Retardation, and Substance Abuse Facilities, 28
Nursing Homes, 16
Organizations Fulfilling the Wishes of Children with Life-threatening Diseases, 63
Residential Facilities for Medical Patients and Families, 46
Rural Community Health Centers, 16
Educational
Dyslexia Assistance for Children, 16
Educational Television or Radio Stations, 16
Historical Societies & Museums, 42
Libraries, 50
Literary Assistance Organizations, 16
Nursery Schools, 43
Providers of Support Systems for Single-Parent Families, 66
Residential Youth Camps Providing Social Education Services, 59
Schools, 16
Youth Athletic and Scouting Organizations, 56
Centers for Innovation, 84
Governmental
Agencies of Government, 2
Community Action Agencies, 49
Fire Departments, 26
Regional Planning Commissions and Councils of Government, 37
Religious Affiliated Exempt Organizations
Churches, 16
Church Affiliated Residential Housing for Adults, 44
Monasteries and Convents, 65
Child-Related Exemptions
Advocate for Children, 49
Child Abuse and Neglect Councils, 49
Day Care Centers, 43
Dyslexia Assistance for Children, 16
Nursery Schools, 43
Organizations Fulfilling the Wishes of Children with Life-threatening Diseases, 63
Residential Child Caring Institutions, 18A
Residential Facilities for Medical Patients and Families, 46
Residential Youth Camps Providing Social Education Services, 59
Schools, 16
Youth Athletic & Scouting Organizations, 56
Other Nonprofit Incorporated Agencies
Animal Shelters, 60
Emergency Shelter and Feeding Organizations, 47A
Home Construction Organizations, 67
Veteran's Memorial Cemetery Associations, 51
Vietnam Veteran Registries, 69
Volunteer Search and Rescue Organizations, 53
State & Federal Credit Unions, 71
Nonprofit Housing Development Organizations, 72
More Information About Exempt Organizations
