An Act to Provide the Mi'kmaq Nation with Sales Tax Revenue for Sales Occurring on Mi'kmaq Nation Territory (AFTER DEADLINE)
Maine Legislature, Session 131, LD 1958
Committee: Taxation
Sponsors: PERRY
Amends: 36 MRSA §1815

Legislative Document
No. 1958
H.P. 1260
House of Representatives, May 18, 2023
An Act to Provide the Mi'kmaq Nation with Sales Tax Revenue for 
Sales Occurring on Mi'kmaq Nation Territory
(AFTER DEADLINE)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative PERRY of Bangor.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1815, sub-§1-C is enacted to read:
1-C.  Mi'kmaq Sales Tax Fund.  The Mi'kmaq Sales Tax Fund, referred to in this 
section as "the Mi'kmaq fund," is established as a dedicated account to be administered by 
the Treasurer of State for the purpose of returning sales tax revenue to the Mi'kmaq Nation 
pursuant to subsections 2 and 3.
Sec. 2.  36 MRSA §1815, sub-§2, as amended by PL 2021, c. 681, Pt. E, §2, is 
further amended to read:
2.  Monthly transfer.  By the 20th day of each month, the assessor shall notify the 
State Controller and the Treasurer of State of the amount of revenue attributable to the tax 
collected under this chapter in the previous month on sales occurring on the 
Passamaquoddy Indian territory, the Penobscot Indian territory, and the Houlton Band 
Trust Land and the Mi'kmaq Nation territory, respectively, reduced by the transfer to the 
Local Government Fund required by Title 30‑A, section 5681.  When notified by the 
assessor, the State Controller shall transfer those amounts to the Passamaquoddy fund, the 
Penobscot fund, and the Maliseet fund and the Mi'kmaq fund, respectively.
For purposes of this subsection, a sale occurs on the Passamaquoddy Indian territory, the 
Penobscot Indian territory, or the Houlton Band Trust Land or the Mi'kmaq Nation territory 
if:
A.  The business location of the seller from which the purchase is made is on 
Passamaquoddy Indian territory, Penobscot Indian territory, or Houlton Band Trust 
Land or Mi'kmaq Nation territory, respectively; and
B.  The tangible personal property or taxable service is received by the purchaser also 
on Passamaquoddy Indian territory, Penobscot Indian territory, or Houlton Band Trust 
Land or Mi'kmaq Nation territory, respectively.  For purposes of this paragraph, 
"received" has the same meaning as in section 1819.
Sec. 3.  36 MRSA §1815, sub-§3, as amended by PL 2021, c. 681, Pt. E, §2, is 
further amended to read:
3.  Monthly payment.  By the end of each month, the Treasurer of State shall make 
payments to the Passamaquoddy Tribe from the Passamaquoddy fund, to the Penobscot 
Nation from the Penobscot fund, and to the Houlton Band of Maliseet Indians from the 
Maliseet fund and to the Mi'kmaq Nation from the Mi'kmaq fund equal to the amounts 
transferred into the respective fund.
SUMMARY
This bill provides the Mi'kmaq Nation with sales tax revenue for sales occurring on 
Mi'kmaq Nation territory in the same manner currently provided to the Passamaquoddy 
Tribe, the Penobscot Nation and the Houlton Band of Maliseet Indians.