Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
305.0024 Indian Purchaser Does Not Reside on Reservation. Sales of property by an off-reservation retailer negotiated off a reservation but with the sale occurring to an Indian on a reservation is exempt from tax if the Indian resides on a reservation, unless the purchaser uses the property off the reservation more than one-half of the first 12 months after the purchase. Therefore, sales of property by an off-reservation retailer negotiated off a reservation, but with the sale to an Indian occurring on a reservation, is subject to use tax if the Indian purchaser does not reside on a reservation. 10/21/96.