Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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305.0000 INDIANS

Annotation 305.0023

305.0023 Indian License Tax. In accordance with Regulation 1616(d)(3)(A)2, on-reservation Indian retailers are required to collect use tax on sales to non-Indians and Indians who do not reside on a reservation. The collection of use tax is not precluded by the existence of an ordinance imposing an Indian license tax. 3/21/91.