C.M.R. 18, 125, ch. 325 - SALES TO TRIBES, TRIBAL MEMBERS, AND TRIBAL ENTITIES
- § 125-325-01 - Definitions
- § 125-325-02 - Sales to tribes
- § 125-325-03 - Qualification of tribal entities
- § 125-325-04 - Sales to qualified tribal entities
- § 125-325-05 - Sourcing
- § 125-325-06 - Use test
- § 125-325-07 - Sales of vehicles and leases of automobiles for the period of one year or more
- § 125-325-08 - Reporting of taxable sales by retailers located on tribal land
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.
Notes
STATUTORY AUTHORITY: P.L. 2021, C. 681, Pt. H; 5 M.R.S. §11053; 36 M.R.S. §112.
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