18-125-325 Me. Code R. § 02
Current through 2024-51, December 18, 2024
Sales to tribes are exempt from sales and use tax, pursuant to 36 M.R.S. §§1760(112), and 1861. For the purposes of 36 M.R.S. §1760-C, sales made to the tribes for any purpose are exempt. Unlike sales to a tribal member or a tribal entity, a sale to a tribe does not need to be sourced to a location on tribal land in order to qualify for exemption.
Maine Revenue Services issues exemption certificates to tribes in the same manner as certificates issued to an exempt organization, pursuant to MRS Rule 18-125, Chapter 302, "Sales to Governmental Agencies and Exempt Organizations."
18-125 C.M.R. ch. 325, § 02