Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 325 - SALES TO TRIBES, TRIBAL MEMBERS, AND TRIBAL ENTITIES
- Section 125-325-01 - Definitions
- Section 125-325-02 - Sales to tribes
- Section 125-325-03 - Qualification of tribal entities
- Section 125-325-04 - Sales to qualified tribal entities
- Section 125-325-05 - Sourcing
- Section 125-325-06 - Use test
- Section 125-325-07 - Sales of vehicles and leases of automobiles for the period of one year or more
- Section 125-325-08 - Reporting of taxable sales by retailers located on tribal land
Current through 2024-13, March 27, 2024
SUMMARY: Provides definitions of terms, and explanations and examples of taxable and non-taxable transactions related to sales to the Houlton Band of Maliseet Indians, the Passamaquoddy Indians, the Penobscot Nation, tribal members, and tribal entities, and sales sourced to tribal lands. The transactions and exemptions described in this rule are effective for purchases made on or after January 1, 2023.
STATUTORY AUTHORITY: P.L. 2021, C. 681, Pt. H; 5 M.R.S. §11053; 36 M.R.S. §112.
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