American Indian Tribal Issues
Overview
In recognition of the fact that sales and purchases of tangible personal property involving American Indians and sales on Indian reservations are unique, this page is intended as a resource for information available regarding the proper application of tax for these transactions. The following regulations contain information that may be of interest:
- Regulation 1521, Construction Contractors
- Regulation 1616, Federal Areas
- Regulation 1628, Transportation Charges
- Regulation 1667, Exemption Certificates
Additional information regarding construction contracts on Indian land is also available.
Publication 146, Sales to American Indians and Sales on Indian Reservations, provides detailed information regarding the proper application of tax to sales and purchases of tangible personal property involving American Indians and sales on Indian reservations. As a result of questions raised by various tribes regarding the content of the August 2008 version of Publication 146, the Board of Equalization substantially revised the publication with input from tribal leaders and interested parties. To facilitate any future revisions, the Board of Equalization is engaging in an ongoing dialogue with tribal leaders and interested parties so that concerns regarding the content of the publication are adequately addressed.
Should you have any comments or questions regarding the content of Publication 146, you may email us or send a letter to the following address:
Board of EqualizationTax Policy Division (MIC 92)
P O Box 942879
Sacramento, CA 94279-0092