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 125-325-07 - Sales of vehicles and leases of automobiles for the period of one year or more

Universal Citation: 18 ME Code Rules ยง 125-325-07

Current through 2024-38, September 18, 2024

A. Generally. For the purposes of this rule, "vehicle" has the same definition as found in 36 M.R.S. §1752(7-A).

B. Sales of vehicles and leases of automobiles for the period of one year or more to tribal members.

1. Affidavit; registration. The tribal member shall complete the Affidavit of Exemption for a Vehicle Sold to a Tribal Member (ST-A-129, for retail sales, and ST-A-131 for casual sales), indicating delivery of the vehicle to a location on tribal land, to appropriately document the sale or lease as exempt. The person purchasing the vehicle or entering a lease of the automobile for the period of one year or more from a vehicle dealer must provide a copy of the completed affidavit to the vehicle dealer at the time of purchasing the vehicle or entering into the lease of the automobile for the period of one year or more. In the case of a casual sale, the person registering the vehicle must provide a copy of the completed affidavit at the time of the vehicle's registration.

2. Rebuttable presumption for tribal members. When the sale of a vehicle or lease of an automobile for the period of one year or more to a tribal member is exempt due to the delivery of the vehicle to a location on tribal land, and the address on the vehicle's registration is also a location on tribal land, there is a rebuttable presumption that the person purchasing the vehicle or entering into the lease of the automobile for the period of one year or more uses the vehicle on tribal land and not primarily outside tribal land during the first year after placing into service. For tribal members claiming this exemption for the purchase of vehicles or the lease of automobiles for the period of one year or more, the registration of that vehicle satisfies the record-keeping requirements discussed in Section .06(C), above.

C. Sales of vehicles and leases of automobiles for the period of one year or more to tribal entities: affidavits; registration. A qualified tribal entity shall complete the Affidavit of Exemption for a Vehicle Sold to a Tribal Entity (ST-A-130, for retail sales, and ST-A-132 for casual sales), indicating delivery of the vehicle to a location on tribal land, to appropriately document the sale of the vehicle or the lease of the automobile for the period of one year or more as exempt at the time of purchasing the vehicle or entering the lease of the automobile for the period of one year or more.

The qualified tribal entity must provide a completed copy of the affidavit to the vehicle dealer at the time of purchasing the vehicle or entering into the lease of the automobile for the period of one year or more. In the case of a casual sale, the registrant must provide a completed copy of the affidavit at the time of the vehicle's registration. Tribal entities claiming this exemption for the purchase of vehicles or the lease of automobiles for the period of one year or more are still subject to the record-keeping requirements discussed in Section .06(C), above.

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