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MaineLD 982132nd Maine Legislature (2025-2026)SenateWALLET

An Act to Establish Equal Tax Treatment for the Mi'kmaq Nation

Sponsored By: Rachel Talbot Ross (Democratic)

Became Law

SALES AND USE TAXSALES AND USE TAX - PROVISIONS REVISED

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 5 benefits, 0 costs, 0 mixed.

Maine recognizes Mi'kmaq tax status

Beginning January 1, 2026, Maine tax law recognizes the Mi'kmaq Nation and its enrolled members. A business qualifies as a tribal entity when the tribes own or control at least 75%, using federal standards. For Parts 3 and 8 of the tax code, the Mi'kmaq Nation and the Houlton Band act in a governmental capacity. The tax agency can issue rules and require lists of tribal land, members, entities, and some corporations to run these rules.

No Maine corporate tax for tribes

For tax years starting on or after January 1, 2026, Maine does not treat the four tribes as corporations for corporate income tax. Corporations the tribes organize under 25 U.S.C. 5124 are also excluded. This can remove Maine corporate tax for those entities.

One-time $19,300 for tax system updates

The state provides a one-time $19,300 in fiscal year 2025–26 to update tax systems. The Bureau of Revenue Services uses it for computer programming to implement this law.

Sales tax from Mi'kmaq lands returns to tribe

Beginning January 1, 2026, Maine returns sales tax from sales on Mi'kmaq Nation Trust Land to the tribe. A sale counts only when the seller is on that land and the buyer receives the item or service there. By the 20th of each month, the State Controller moves the amount, after the required Local Government Fund transfer, into the Mi'kmaq Sales Tax Fund. By month-end, the Treasurer pays the Mi'kmaq Nation the same amount. The state may share needed tax information with the tribe to run these payments.

Sales to tribes are tax-free

Beginning January 1, 2026, sales to the Mi'kmaq Nation and the other listed tribes are exempt from Maine sales tax for any purpose. This lowers costs for tribal governments. Sellers must apply the exemption when selling to the tribe.

Sponsors & Cosponsors

Sponsor

  • Rachel Talbot Ross

    Democratic • Senate

Cosponsors

  • Daniel Sayre

    Democratic • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. ACTPUB Chapter 470

    5/1/2026

  2. On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED in concurrence.

    6/25/2025Senate

  3. On motion by Senator BERNARD of Aroostook PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence.

    6/11/2025Senate

  4. PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.

    6/11/2025House

  5. CONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-330).In concurrence. ORDERED SENT FORTHWITH.

    6/10/2025House

  6. Report READ and ACCEPTED.READ ONCE.Committee Amendment "A" (S-330) READ and ADOPTED.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-330).Ordered sent down forthwith for concurrence.

    6/10/2025Senate

  7. CARRIED OVER, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.

    3/21/2025Senate

  8. The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH.

    3/11/2025House

  9. Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence

    3/11/2025Senate

Bill Text

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