Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Maine

Agency: Maine Revenue Services

Contact Person/Department: Sales/Excise Tax Division

Tel. No.: (207) 287-2336

Fax No.: (207) 287-6628

E-mail: sales_tax@state.me.us

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

    Public Schools (K-12) - Exempt

    Private Schools (K-12) - Exempt

    School Groups (e.g., clubs, bands, teams) - Exempt

    PTAs - Exempt

    PTOs - Exempt

    Other parent groups - Not Exempt

    (please identify)

    Church Groups - Not Exempt

    Youth Sports League - Not exempt

    501 (c)(3) organizations - Not Exempt

    501 (c)(6) organizations - Not Exempt

    Other (specify:__________________)

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    N/A

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

    None

  2.  

  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    Candies and Confections - Not Exempt

    Cookies and Other Baked Goods - Not Exempt *

    Cheese Products - Not Exempt *

    Meat Products Not Exempt*

    Nuts, popcorn and other snack food - Not Exempt

    Other edible items (please identify) - Exempt *

    Magazine subscriptions - Exempt *

    Paper products (e.g., calendars, cards

    stationery, books, gift wrap) - Not Exempt

    Decorative tins, baskets, other containers - Not Exempt

    Decorative novelties (mugs, ornaments) - Not Exempt

    Sundry items (please specify item below) Not Exempt *

    Clothing and accessories - Not Exempt

    Jewelry - Not Exempt

    Plant and seeds - Not Exempt *

    Other hard good items - Not Exempt

    * Baked goods which are considered grocery staples are Exempt.

    * Same as baked goods above.

    * Same as baked goods above.

    * Exempt if grocery staples.

    * Exempt if regularly issued at average intervals not exceeding three months.

    * All sundry items are taxable.

    * Seeds used in agricultural production are exempt.

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    N/A

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    None

  4.  

  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    None

    Limits on number of fundraiser events per year

    Limits on duration of fundraisers

    Limits on dollar amount of each item

    Limits on total amounts raised per year

    Other_________________________________

  6.  

  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    As long as a school meets our requirement for exemption as a school, their sales would be exempt.

  8.  

  9. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    There is no exemption for fundraising products.

  10.  

  11. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    If the sale is deemed to be a taxable event, the fundraising group would bear the responsibility for collecting and remitting the tax.

  12.  

  13. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Price paid by consumer to fundraising group.

  14.  

  15. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.

There is no application procedure for fundraising organization.