Section 125-301-5 - Sales to Nonresident Retailers1. Selling retailers that make sales of taxable tangible personal property to a nonresident retailer for resale need not collect sales tax when the sale is excluded from sales tax under 36 M.R.S. §1752(11)(B) and is made in compliance with this Rule. The selling retailer is liable for any applicable sales tax due on a sale that is not made in compliance with this Rule, whether or not the selling retailer has collected the tax from the purchaser. The selling retailer should obtain a statement from the nonresident retailer that includes all of the following information: A. The nonresident retailer's name and address.B. A declaration that the tangible personal property is being purchased for resale outside the State and for no other purpose.C. Evidence that the nonresident retailer is engaged in making retail sales of tangible personal property of the type purchased, such as a sales tax registration certificate or equivalent document issued by the nonresident retailer's home state or country and evidence that the purchaser is engaged in a line of business consistent with the resale, at retail sale in the form of tangible personal property, of the items purchased.D. An affirmation, made under penalties of perjury, that the information provided in the statement is true and correct as to every material matter.E. The signature of the purchaser executing the statement.2. The Uniform Sales and Use Tax Certificate - Multi jurisdiction developed by the Multistate Tax Commission may be used for this purpose.18-125 C.M.R. ch. 301, § 5