Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
305.0035 Sales to Non-Indians on Reservation. Indian retailers selling tangible personal property on their reservations to non-Indians are required to register with the Board and collect and remit use tax on such sales. 7/8/76. (Am. 2004–2).
(Note: Regulation 1616(d)(3)(A)2. was amended effective March 6, 2003, to exempt Indian retailers selling meals, food and beverages at eating and drinking establishments from the obligation to collect use tax when the meals, food or beverages are sold for consumption on an Indian reservation.)