Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
305.0015 Holders of Indian Trader's License. Persons who hold Indian trader's licenses and make only nontaxable sales on the reservation, do not require a seller's permit. However, a seller's permit is required if the trader makes sales to purchasers who live off the reservation or to non-Indians who live on the reservation. The trader is required to collect use tax from the purchasers under these circumstances. (Regulation 1616 (d)(3)(A)(2).) 8/30/89.