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PUBLICATION 146 | APRIL 2014 - page 4 / 38

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Section

Page

Key Definitions

1

Sales to Indians by Retailers Located Outside Indian Country

4

Sales by Indian and Non-Indian Retailers Located in Indian Country

7

Purchases by Indians

10

Documenting Exempt Transactions

12

Sales Related to Construction Contracts

16

Special Taxes and Fees

20

Tables: Proper Application of Tax

24

Exemption Certificate and Statement of Delivery in Indian Country

26

Exemption Certificate-Property Used in Self-Governance and Statement of Delivery

28

Construction Contract Exemption Certificate and Statement of Delivery in Indian Country

30

For More Information

32

CONTENTS

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