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PUBLICATION 146 | APRIL 2014 - page 23 / 38

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Two Agreements

Notwithstanding anything to the contrary contained herein, this Agreement is intended to constitute, and shall be construed and interpreted as if it constitutes, two (2) separate agreements with regard to materials exempt from sales tax under 18 CCR 1616(d)(4)(C), as follows:

a) one for the retail sale of such materials from the Contractor to the Tribe, with delivery to the Tribe and transfer of title to the Tribe occurring in Indian country prior to installation; and

b) one for the later installation (and labor associated therewith) of the Tribe’s materials into the Project. Contractor as Seller

It is the intent of the parties that Contractor, Subcontractors and Sub-subcontractors be “sellers” of materials as provided in 18 CCR 1521(b)(2)(A)2.

The above examples are meant to illustrate the nature of contract language that will allow a contractor to be a retailer of materials. It is important to note that use of the above language in a contract does not automatically result in the contractor being a retailer of materials as the contract in its entirety must be examined. As these types of transactions may be complicated, if you are unsure that your contract to furnish and install materials qualifies you as a retailer rather than a consumer, please contact the BOE for assistance.

APRIL 2014

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SALES TO AMERICAN INDIANS AND SALES IN INDIAN COUNTRY

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