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305.0000 Indians

Annotation 305.0300

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305.0300 Use Tax Collection Responsibility. When an Indian tribe sells tangible personal property on the reservation to non-Indians or to Indians who do not reside on the reservation, the tribe is required to register with the Board and to collect use tax from the purchasers. This is true even if the tribe manufactures the property on the reservation. 11/15/94. (Am. 2004–2).

(Note.—Regulation 1616(d)(3)(A)2. was amended effective March 6, 2003, to exempt Indian retailers selling meals, food and beverages at eating and drinking establishments from the obligation to collect use tax when the meals, food or beverages are sold for consumption on an Indian reservation.)

(Note.—Regulation 1616(d)(3)(A)3. was amended effective May 26, 2021, to clarify that use tax does not apply to meals, food, and beverages purchased from an Indian retailer at an eating or drinking establishment that are purchased for consumption on the Indian reservation.)