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TABLES: PROPER APPLICATION OF TAX

The tables below are provided as a resource for determining the proper application of tax to sales and purchases involving Indians and construction contracts involving Indians. These tables are a summary of the information con- tained in this publication. For specific details regarding the proper application of tax to a specific transaction, please refer to the appropriate section in this publication.

Sales and Purchases of Tangible Personal Property

Retailer

Purchaser

Location of Retailer

Transfer of Possession and Title

Proper Application of Tax

Page Number

Indian

Indian residing in Indian country

Indian country

In Indian country

Exempt from sales

tax and rebuttably presumed exempt from use tax

7

Non-Indian

Indian residing in Indian country

Outside Indian country

Indian residing in Indian country

Outside Indian country

Non-Indian or Indian not residing in Indian country

Indian country

Indian Tribal Government

Outside Indian country

Non-Indian

Non-Indian

Non-Indian

Non-Indian

Indian residing in Indian country

Indian country

Indian selling meals, Any food or beverage at eating/drinking establishments

Indian country

Outside Indian country at the principal location tribal government conducts tribal business

Exempt from sales tax. Purchaser must pay use tax if property is used for other than tribal self-governance more than half of the time during the first 12 months of ownership

4

In Indian country

Exempt from sales tax. Indian pur- chaser must pay use tax if property is used outside Indian country more than half of the time during the first 12 months of ownership

8

In Indian country

Exempt from sales and use tax

8

In Indian country

Outside Indian country

In Indian country

Sales tax payable by 4 seller

Sales tax payable by 8 seller

Exempt from sales tax. Indian pur- chaser must pay use tax if property is used outside Indian country more than half of the time during the first 12 months of ownership

4

Indian

Non-Indian or Indian not residing in Indian country

Indian country

In Indian country

Exempt from sales tax, but Indian retailer must collect and remit use tax from purchaser

7

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SALES TO AMERICAN INDIANS AND SALES IN INDIAN COUNTRY

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APRIL 2014

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