X hits on this document

PDF document

PUBLICATION 146 | APRIL 2014 - page 18 / 38

108 views

0 shares

0 downloads

0 comments

18 / 38

If you are an Indian organization, you must also provide documents to prove that you qualify for the tax exemp- tions explained in this publication. For example:

  • If your organization is a partnership, you should provide the retailer with documents that show all of your partners are Indians, such as partnership agreements.

  • Documents showing that your organization is an Indian tribe or tribal organization.

  • If your organization is a corporation, you should provide the retailer with documents that show it is organized under tribal authority and wholly owned by Indians, such as the organization’s articles of incorporation.

  • An “exemption certificate” containing certain other required content (see next section).

Exemption certicates

A seller is relieved of the liability for sales tax if the purchaser certifies in writing to the seller that the sale of the property is subject to an exemption. An exemption certificate must be in writing, issued timely, and accepted by the seller in good faith. It can be a simple document in the form of a letter. The certificate or letter must include all of the following essential elements:

For individuals and Indian couples:

  • The date,

  • The purchaser’s name,

  • Home address,

  • Signature,

  • A description of the products or merchandise purchased under the certificate, and

  • A statement that the property is being purchased for use in Indian country by an Indian who lives in

Indian country. For Indian organizations:

  • The date,

  • The organization’s name,

  • The organization’s address,

  • The title and signature of the person completing the certificate,

  • A description of the products or merchandise purchased under the certificate, and

  • A statement that the property is being purchased for use in Indian country by the Indian organization.

A document containing the essential elements described above is considered the minimum amount of information to help support claimed exempt sales.

Sample exemption certificates BOE-146-RES, Statement of Delivery in Indian Country, and BOE-146-TSG, Property Used in Tribal Self-Governance and Statement of Delivery, are provided at the end of this publication. These certificates can be used to document exempt sales of general merchandise, vehicles, vessels, and aircraft. A sample exemption certificate BOE-146-CC, Construction Contract in Indian Country Exemption Certificate, is also provided at the end of this publication. The BOE-146-CC may be used for the purposes of documenting exempt retail sales of materials and fixtures by a construction contractor to an Indian purchaser in Indian country. With any of these exemption certificates, a specific exemption certificate for a single transaction may be issued, or a blanket exemption certifi- cate covering numerous transactions may be issued. However, for each transaction in which a statement of delivery is required, a separate statement of delivery must be completed.

More information on exemption certificates may be found in Regulation 1667, Exemption Certificates.



SALES TO AMERICAN INDIANS AND SALES IN INDIAN COUNTRY

|

APRIL 2014

Document info
Document views108
Page views108
Page last viewedWed Dec 07 08:58:16 UTC 2016
Pages38
Paragraphs1159
Words17728

Comments