Section 125-325-06 - Use testA.Primarily test. Tangible personal property or service is used by the purchaser primarily outside of tribal land when the number of days of use outside of tribal land, divided by the total number of days of use (days of use on tribal land plus days of use outside of tribal land), is more than 50% for the first year after placing into service.B.Payment of tax. If the property or service does not qualify for the exemption because it was used primarily outside of tribal land during the first year following the property or service being placed in service, the purchaser is liable for use tax plus all accrued interest. The use tax due is based on the original purchase price of the property or service. The purchaser must report and pay use tax directly to Maine Revenue Services. Payment of the use tax should be accompanied by a letter of explanation.C.Adequate records. Purchases by tribal members and tribal entities who are claiming exemption under 36 M.R.S. §1760(113), (114), respectively, must maintain adequate records for six years documenting that the purchases of property or services are exempt. See36 M.R.S. §135. An example of an adequate record would be a log maintained by a qualified tribal entity accounting for all use of a vehicle by the tribal entity for a period of one year beginning from the date that the vehicle was purchased and placed into service, documenting that the vehicle was used on tribal lands and not used primarily outside of tribal land.18-125 C.M.R. ch. 325, § 06