Sales Tax Policy

Sales Tax Policy

CB Equipment LLC collects sales or use tax where required by applicable law. Tax treatment depends on the item, delivery or pickup arrangement, jurisdiction, purchaser status, and any valid exemption. Checkout or a written invoice shows the tax applicable to the information supplied for your transaction.

Maine Purchases

Maine’s general sales tax rate is currently 5.5% for taxable tangible personal property, subject to applicable exceptions and changes in law. This is not a promise that every transaction is taxed at that rate. Special transaction rules, exemptions, and trailer registration or use-tax requirements may apply.

Agricultural Purchases

Agricultural use does not create a blanket exemption. Maine law provides qualifying commercial agricultural purchasers with exemption or refund mechanisms for eligible depreciable machinery and equipment under specified conditions. Eligibility depends on the purchaser’s status, the particular equipment, and its qualifying use. Recreational use, general property maintenance, or describing an address as a farm is not by itself sufficient.

We do not assume that every trailer, saddle, chute, corral component, or scale qualifies. Obtain the appropriate documentation from Maine Revenue Services or the relevant jurisdiction and seek tax advice when classification is uncertain.

Submitting an Exemption

Before paying, contact info@cbequipmentllc.com with your quote or order reference and request the approved submission method. Provide the applicable current certificate, purchaser’s legal name and address, exemption number if issued, jurisdiction, and required explanation of use. Do not include unrelated financial or identity information.

We review documentation for completeness, validity, and applicability to the items ordered. We may request clarification or confirm status through the relevant authority. When an exemption is accepted, the invoice will reflect the approved treatment. A resale certificate is not interchangeable with an agricultural exemption, and a certificate from one state is not automatically valid in another.

Other States, Pickup, and Trailers

Orders delivered outside Maine are evaluated under applicable sourcing, nexus, collection, and exemption rules. An out-of-state customer picking up goods in Maine should not assume the purchase is exempt merely because the goods will later leave the state. Trailers may involve separate registration, title, excise, or use-tax obligations; these are included only if expressly listed on the invoice.

Where we are not required to collect a tax, you may still have a use-tax or reporting obligation. We do not provide individualized tax advice.

Corrections and Documentation

If you believe tax was charged incorrectly, contact us promptly. Any adjustment or refund depends on the applicable law, required documentation, and whether the matter must be addressed through the taxing authority. Retain invoices and certificates for your records. Customers must provide accurate exemption information; we remain responsible for our own collection and reporting duties.