Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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305.0000 INDIANS

Annotation 305.0100

305.0100 Tribal Tax. A tribal tax is similar to a business license tax imposed by a municipality. These taxes are considered one of the costs of doing business and may not be deducted from gross receipts. 6/13/96.