| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §1760, sub-§80 is enacted to read: |
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| | 80.__Sales occurring on the Passamaquoddy reservation.__Sales | occurring on the Passamaquoddy reservation at either Pleasant | Point or Indian Township, to the extent the sales are subject to | a tribally imposed tax that does not exceed the amount of sales | tax that would otherwise be due under this chapter. |
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| | This bill makes sales occurring on the Passamaquoddy | reservation exempt from the state sales and use tax to the extent | the sales are subject to a tribally imposed tax and the tax does | not exceed the sales tax that would otherwise be imposed. |
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