Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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305.0000 INDIANS

Annotation 305.0028.750

305.0028.750 Resident Requirement for Indian Contractor. Regulation 1616 does not require that an Indian contractor performing work on an Indian reservation be a member of the tribe which resides on the reservation or reside on the reservation upon which the contract is performed. As long as the Indian contractor, regardless of the tribe of affiliation or state of qualification as an Indian contractor, arranges to have materials delivered, pursuant to a construction contract with an Indian reservation located in California, sales tax will not apply. 8/5/97. (M98–3).