18-125-301 Me. Code R. § 7
Current through 2024-51, December 18, 2024
Selling retailers that make sales of containers, boxes, crates, bags, cores, twines, tapes, bindings, wrappings, labels, and other packing, packaging and shipping materials that are exempt from sales tax under 36 M.R.S. §1760(12-A) need not collect sales tax if the sales are made in substantially the same manner as sales for resale, as set forth above in Section 3, and the selling retailer obtains from the purchaser at the time of the sale a completed Resale Certificate for Packaging Materials (Form ST-A-120).
18-125 C.M.R. ch. 301, § 7