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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)

Signed by Governor

SALES AND USE TAXSALES AND USE TAX - PROVISIONS REVISED

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 2 benefits, 0 costs, 2 mixed.

Mi'kmaq entities get tax status changes

Beginning 2026-01-01, the Mi'kmaq Nation and its Section 17 corporations are not treated as “corporations” under Maine tax law. Businesses fully owned by the Mi'kmaq Nation, or at least 75% owned, qualify as tribal entities for tax rules. The law also treats the Mi'kmaq Nation as acting in a governmental capacity for specified tax parts.

Tax rules include Mi'kmaq lands and members

The law adds the Mi'kmaq Nation and Mi'kmaq Nation Trust Land to Maine tax law. It also adds enrolled Mi'kmaq members to the “tribal member” definition and lists Mi'kmaq Trust Land as “tribal land.” Beginning 2026-01-01, tax rules that apply to tribal lands and members also apply to the Mi'kmaq Nation.

Sales tax relief and payments on Mi'kmaq land

Beginning 2026-01-01, sales to the Mi'kmaq Nation are exempt from state sales tax. The law creates the Mi'kmaq Sales Tax Fund. Each month the state transfers sales tax from sales that occur on Mi'kmaq Nation Trust Land into this fund, after the required Local Government Fund share. The Treasurer pays the Mi'kmaq Nation by month-end, with quarterly true-ups. The tax agency may share limited taxpayer information with the Nation to run these transfers.

State sets rules and one-time funding

The tax department can write rules to run this law, including how the Mi'kmaq Nation provides lists of land, members, entities, and tribal corporations. This rulemaking authority takes effect on enactment. The law provides a one-time $19,300 General Fund payment in fiscal year 2025-26 to update tax systems, effective 2025-07-01.

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. Signed by Governor, ACTPUB Chapter 470

    7/1/2025

  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

  • Amendment C-A (S-330), adopted by House & Senate

    PDF

  • Enacted

    PDF

  • Introduced

    PDF

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