Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
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.