Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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305.0000 INDIANS

Annotation 305.0028

305.0028 Non-Indian Contractors Building on Reservation Land. An Indian tribe hired a non-Indian construction contractor to construct improvements to realty on the Indian reservation. Sales tax applies to sales on construction materials to non-Indian contractors notwithstanding the delivery of the materials on the reservation and the permanent attachment of the material to realty. Sales tax does not apply to sales of fixtures furnished and installed by non-Indian contractors on Indian reservations. 3/31/95.