Are retail sales to American Indians subject to sales tax?
Retail sales to American Indians or to an Indian Tribe are taxable if possession of the goods takes place off the reservation. If the retailer delivers the goods to an Indian tribe or an American Indian residing within the boundaries of the enrolled members Indian reservation or trust property, the goods are not subject to sales tax. American Indians who take possession of the goods on the reservation without paying the tax are required to pay use tax on the purchase price of the goods if the goods are removed from the reservation for use elsewhere.
