Section 125-302-1 - Exempt sales generally; burden of proof1.Sales and Use Tax. Sales to certain organizations and governmental agencies are exempt from sales and use tax pursuant to 36 M.R.S. §1760. Pursuant to 36 M.R.S. §1760-C, an exemption provided by 36 M.R.S. §1760 to a person based upon its charitable, nonprofit, or other public purposes applies only if the property or service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. The burden of proving a sale is to an organization that is exempt under 36 M.R.S. §1760 is on the person making the sale. The retailer is relieved of this burden of proof if it satisfies the provisions of this rule.2.Service Provider Tax. Sales to certain organizations and governmental agencies are exempt from service provider tax pursuant to 36 M.R.S. §2557. Pursuant to 36 M.R.S. §2560, an exemption provided by 36 M.R.S. §2557 to a person based upon its charitable, nonprofit, or other public purposes applies only if the service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. The burden of proving a sale is to an organization that is exempt under 36 M.R.S. §2557 is on the person making the sale. The service provider is relieved of this burden of proof if it satisfies the provisions of this rule.18-125 C.M.R. ch. 302, § 1