Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

305.0000 INDIANS

Annotation 305.0027

305.0027 Traders. Tax application with respect to sales on an Indian reservation is as follows:

(1) Only those persons federally licensed as Indian Traders are regarded as Indian traders, regardless of whether they are in fact selling to Indians.

(2) An Indian licensed as an Indian trader does not need a seller's permit but a non-Indian licensed as an Indian trader does need a seller's permit.

(3) The sale by an Indian seller to a non-Indian does not create a use tax exemption for the non-Indian.

(4) An enrolled member of another tribe is entitled to the exemption to the same extent as the tribe member on whose reservation the sale is made. 12/3/75.