Is there an exemption for sales of gasoline or diesel fuel to Native Americans?
No. The Winnebago, Santee-Sioux, and Omaha tribes have each entered into an agreement with the state. The terms of these agreements allow each tribe to collect a “tribal tax” on their respective reservations, equal in rate and basis with the state fuel tax. The agreements further provide that the tribe and the state share this “tribal tax” in a predetermined ratio.
