Section 125-325-05 - SourcingA.Generally. A transaction shall be sourced using the sourcing requirements in 36 M.R.S. § 1819.B.Taking receipt of property and services. A sale of tangible personal property or a taxable service is sourced as follows. "Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser. 1. A sale of tangible personal property is sourced to tribal land when the tribal member or qualified tribal entity takes possession of the tangible personal property on a location on tribal land.2. A sale of a taxable service is sourced to tribal land when the tribal member or qualified tribal entity makes first use of the service on a location on tribal land.3. A sale of a product transferred electronically is sourced to tribal land when the tribal member or qualified tribal entity takes possession or makes first use of the product transferred electronically on a location on tribal land, whichever occurs first.C.Sourcing transactions to tribal land. A sale will be sourced to a location on tribal land if either:1. The property or service is first received by the purchaser at the business location of the retailer if that business location is located on tribal land; or2. The property or service is first received by the purchaser on tribal land. The purchaser shall present an affidavit (Affidavit of Exemption for Tangible Personal Property or Taxable Services Sold to a Tribal Member or Tribal Entity - ST-A-133) at the time of purchase to the retailer, to include the delivery address that is located on tribal land. A separate affidavit is not required for each individual sale. The purchaser shall also present either proof of tribal membership or a copy of a certificate of qualification as a qualified tribal entity to the retailer along with the affidavit.18-125 C.M.R. ch. 325, § 05