The State of Maine does not provide a blanket sales and use tax exemption for nonprofit organizations that have been granted a federal tax exemption, known as 501(c) 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.
Review the list below 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 that have to be met. This should appear near the top of the page. Each type of organization has a different application form. You can apply for a Maine Sales Tax Exemption in the Maine Tax Portal by clicking here, navigate to the Business panel, and selecting the Exemptions link. If you are unable to apply using the Maine Tax Portal, you can click on the application number next to the type of organization to download an application form. Return the completed application with all additional requested documentation or information to Maine Revenue Service, P.O. Box 1060, Augusta, ME 04332-1060.
Medical - Healthcare
Educational
Governmental
Religious Affiliated Exempt Organizations
| Organization Type | Application |
|---|---|
| Churches | APP-109 (PDF) |
| Church Affiliated Residential Housing for Adults | APP-138 (PDF) |
| Monasteries and Convents | APP-102 (PDF) |
Child-Related Exemptions
Other Nonprofit Incorporated Agencies
View statutory language for all Exempt Organizations
To view PDF or Word documents, you will need the free document readers. Alternate formats can be requested via email.