Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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305.0000 INDIANS

Annotation 305.0032

305.0032 Sales by Indians to Indians. A California retailer operating outside a reservation sells property to an Indian retailer operating on the reservation. The Indian retailer resells the property to a reservation Indian who picks up the property at the place of business of the California retailer off the reservation. In this situation, the sale by the Indian retailer is not made on the reservation and the Indian retailer is liable for the sales tax. The California retailer cannot be held liable under section 6007 since the Indian retailer is engaged in business in this state. Section 6007 applies only where the retailer is not engaged in business in this state. 4/5/77.