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| 2-C. Resale certificates; contents; presentation to vendor. The | assessor shall annually | registered under this section. On31st | 2005, and on or before December 31st of each, the | | thereafter.__The assessor shall issue to each registered retailer | | with gross sales of $10,000 or more during the 12 months preceding | the assessor's review an annual | the next succeeding calendar year | | contain the name and address of the retailer, the expiration date | | of the certificate and the certificate number. If a vendor has a | | true copy of a retailer's resale certificate on file, that retailer | | need not present the certificate for each subsequent transaction | with that vendor during the calendar year | | valid. |
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| | | Sec. 14. 36 MRSA §1811-B, as enacted by PL 2003, c. 673, Pt. AAA, | | §3, is amended to read: |
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| | | §1811-B. Credit for tax paid on purchases for resale |
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| | | A retailer registered under section 1754-B may claim a credit | for sales tax imposed by chapters 211 to 225 | retailer has paid the sales tax on an item that it subsequently | resells | sale. The credit may be claimed only on the return on which the | sale of the item is reported | which the tax was paid. The credit must be claimed on a return | filed within 5 years from the date on which the retailer | purchased the item andwas used | | has been withdrawn from inventory by the retailer for the | | retailer's own use prior to its sale. |
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| | | Sec. 15. 36 MRSA §2908, as repealed and replaced by PL 1987, c. | | 402, Pt. A, §183, is repealed and the following enacted in its | | place: |
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| | | §2908. Refund of tax in certain cases; time limit |
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| | | A person who purchases and uses internal combustion engine | | fuel for any commercial use other than in the operation of a | | registered motor vehicle on the highways of this State or, except | | as provided in section 2910, in the operation of an aircraft and | | who has paid the tax imposed by this chapter on that fuel is | | entitled to reimbursement in the amount of the tax paid, less 1__ | | per gallon, upon presenting to the State Tax Assessor a sworn | | statement accompanied by the original invoices or other evidence | | as the assessor may require. The statement must show the total | | amount of internal combustion engine fuel so purchased and used | | by that person for a commercial use other than in the operation |
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