Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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305.0000 INDIANS

Annotation 305.0008

305.0008 Construction Contract on Indian Reservation. Where provisions of a construction contract between a non-Indian contractor and an Indian Housing Authority provide that title to materials transfers prior to the time they are installed by the contractor or subcontractor and the sales price of materials is separately stated, the contractor is the retailer of the materials and may purchase the materials for resale. The contractor's sales of materials to the Indian Housing Authority on the reservation are exempt from tax.

If the contract does not have both the provision for title passage and the separate statement of the sales price of materials, the contractor is the consumer of the materials pursuant to Regulation 1521. 1/4/88. (Am. 2000–1).