Section 125-325-01 - DefinitionsA.Assessor. "Assessor" means the State Tax Assessor as defined in 36 M.R.S. §111(1).B.Days of use. "Days of use" means days that property or services are used by the purchaser during the first year after the property or service is placed in service. For any portion of a day that property or services are used by the purchaser on tribal land, the property or service will be considered used on tribal land for the entire day.C.Period of time. "Period of time," as used for purposes of defining "primarily," means days of use.D.Primarily. "Primarily" means more than 50% of that period of time that begins on the date on which the property or service is first placed in service by the purchaser and ends one year from that date or at the time that the property or service is sold, scrapped, destroyed, or otherwise permanently removed from service, whichever occurs first.E.Qualified tribal entity. "Qualified tribal entity" is a tribal entity that has been issued a certificate of qualification from Maine Revenue Services that identifies the entity as able to make certain purchases exempt from Maine sales and use tax.F.Tribal entity. "Tribal entity" has the same meaning as in 36 M.R.S. §111(8), and means: 1. A business entity wholly owned by the Houlton Band of Maliseet Indians, the Passamaquoddy Tribe, the Penobscot Nation, a tribal member or tribal members, or some combination thereof. For purposes of determining ownership of an entity, a married couple including at least one tribal member is treated as one tribal member, regardless of which spouse owns the entity; or2. A business entity where at least 75% of the ownership interests are held in aggregate by a tribe or tribes, and the entity is controlled and managed by the tribe or tribes consistent with the requirements of Title 13 of the Code of Federal Regulations ("C.F.R.") §124.109(c)(4) (2022); as determined by the federal Small Business Administration ("SBA") or the Assessor as consistent with 13 C.F.R. § 124.109(c)(4)(i)(A) (2022); or as determined by the SBA as consistent with 13 C.F.R. § 124.109(c)(4)(i)(B) (2022). A tribal entity must be a separate and distinct legal entity organized or chartered by federal, state, or tribal authorities.
G.Tribal land. "Tribal land," as defined in 36 M.R.S. §111(9), means land within the Houlton Band Trust Land, the Passamaquoddy Indian territory, or the Penobscot Indian territory.H.Tribal member. "Tribal member," as defined in 36 M.R.S. § 111(10), means an enrolled member of the Houlton Band of Maliseet Indians, the Passamaquoddy Tribe, or the Penobscot Nation.I.Tribe or tribes. As used in this rule, the terms "tribe" or "tribes" refer, either individually or collectively, to the Houlton Band of Maliseet Indians, as defined in 36 M.R.S. §111(1-D), the Passamaquoddy Tribe, as defined in 36 M.R.S. § 111(2-B), or the Penobscot Nation, as defined in 36 M.R.S. § 111(2-D).J.Use. For purposes of sales to tribal members under 36 M.R.S. §1760(113) and sales to tribal entities under 36 M.R.S. §1760(114), "use" means the exercise of any right or power over tangible personal property incident to its ownership, including storage of the property and the derivation of income from the rental of the property, whether received in money or in the form of other benefits. "Use" of a taxable service listed in 36 M.R.S. §1752(17-B) is determined in accordance with Maine sales and use tax laws and rules.18-125 C.M.R. ch. 325, § 01