Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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305.0000 INDIANS

Annotation 305.0020

305.0020 Indian Contractor. A partnership comprised of enrolled Indians enters into a contract to install water and service systems on an Indian reservation. The pipe for the job is purchased out of state and shipped directly to the reservation and installed.

Under these circumstances, the applicable tax, if any, is the use tax. California use tax does not apply where the purchaser is an enrolled Indian and the purchase takes place on an Indian reservation. 7/15/75.