Are sales to Native Americans taxable?
Sales made to Native Americans by non-Indian vendors located off the reservation are generally subject to tax. Sales to a tribe, or an enrolled member of the tribe, are not subject to transaction privilege or related county excise taxes if the order originates from that tribe’s reservation, delivery is made to that tribe’s reservation and payment is received from the reservation. Sales that are not subject to the State tax or related county excise tax, should be documented through the use of the appropriate certificate or other documentation.
Sales made to Native Americans by non-Indian vendors located off the reservation are generally subject to tax. Sales to a tribe, or an enrolled member of the tribe, are not subject to transaction privilege or related county excise taxes if the order originates from that tribe’s reservation, delivery is made to that tribe’s reservation and payment is received from the reservation. Sales that are not subject to the State tax or related county excise tax, should be documented through the use of the appropriate certificate or other documentation.