American Indian Tribal Issues

American Indian Tribal Issues

Overview

In recognition of the fact that sales and purchases of tangible personal property involving American Indians and sales on Indian reservations are unique, this page is intended as a resource for information available regarding the proper application of tax for these transactions. The following regulations contain information that may be of interest:

Additional information regarding construction contracts on Indian land is also available.

If you are an Indian residing in Indian country, or you are an Indian having a construction contract performed in Indian country, you may use the following exemption certificates to provide documentation to the retailer that the sale in question is to an Indian residing in Indian country.

  • CDTFA-146-RES, Exemption Certificate and Statement of Delivery in Indian Country
  • CDTFA-146-CC, Construction Contract Exemption Certificate and Statement of Delivery in Indian Country

Regulation 1616, Federal Areas, provides a sales and use tax exemption for sales of property used in tribal self-governance. To qualify for this exemption, all of the following criteria must be met:

  1. The sale must be to a tribal government of an Indian tribe that is officially recognized by the United States,
  2. The tribal government's Indian tribe does not have a reservation, or the principal place where the tribal government meets to conduct tribal business is not on the reservation because the reservation does not have a building or lacks essential utility services necessary to meet and conduct tribal business,
  3. The property is purchased by the tribal government for use in tribal self-governance, and
  4. Title to the property transfers and the property is delivered to the tribal government at the principal place where the tribal government meets to conduct tribal business.

Publication 146, Sales to American Indians and Sales in Indian Country, provides information about this exemption that tribal leaders may share with vendors they are doing business with.

Since the tribal government may take title and possession of property outside of Indian country and still qualify as an exempt transaction under the circumstances outlined above, a retailer may verify that the address at which title to the property will transfer is valid by examining the list below. This list contains tribal governments along with the address at which they meet to conduct tribal business that are outside Indian country. Additionally, the retailer should obtain an exemption certificate from the tribal government as supporting documentation for the exempt sale. Tribal governments may use CDTFA-146-TSG, Exemption Certificate – Property Used in Tribal Self-Governance and Statement of Delivery, as part of the necessary documentation to retailers that the sale meets the criteria for the exemption as outlined above.

Tribal Government Meeting Locations outside Indian Country

(Current as of February 7, 2018)

Each federally-recognized Indian tribe listed below has provided information to the CDTFA indicating that its tribal government is eligible for the exemption for property used in tribal self-governance provided by Regulation 1616. The location listed under each Indian tribe’s name is the location each tribe has identified as the principal place where that tribe’s tribal government meets to conduct tribal business outside Indian country. Delivery locations that no longer qualify are also listed at the bottom of this page.

California Valley Miwok Tribe
4620 Shippee Lane
Stockton, CA 95212
Office: 209-931-4567
Fax: 209-931-4333
Cortina Band of Wintun Indians
570 6th Street
Williams, CA 95897
Office: 530-473-3274
Enterprise Rancheria
2133 Monte Vista Ave.
Oroville, CA 95966
Office: 530-532-9214
Fax: 530-532-1768
Greenville Rancheria
410 Main Street
Greenville, CA 95947
Office: 530-284-7990
Fax: 530-284-7299
Guidiville Indian Rancheria
401-B Talmage Road
Ukiah, CA 95482
Office: 707-462-3682
Fax: 707-462-9183
Inaja Cosmit Band of Mission Indians
2005 S. Escondido Blvd.
Escondido, CA 95025
Office: 760-737-7628
Fax: 760-747-8568
Ione Band of Miwok Indians
9252 Bush Street, Suite 3
Plymouth, CA 95669
Office: 209-245-5800
Fax: 209-245-3112
Kashia Band of Pomo Indians of Stewarts Point Rancheria
1420 Guerneville Rd., Suite 1
Santa Rosa, CA 95403
Office: 707-591-0580
Fax: 707-591-0583
Mechoopda Tribe of Chico Rancheria
125 Mission Ranch Blvd.
Chico, CA 95926
Office: 530-899-8922
Scotts Valley Band of Pomo Indians
1005 Parallel Dr.
Lakeport, CA 95453
Office: 707-263-4220
Tejon Indian Tribe
1731 Hast-Acres Dr., Suite 108
Bakersfield, CA 93309
Office 661-834-8566
Wilton Rancheria
9728 Kent St.
Elk Grove, CA 95624
Office: 916-683-6000
Fax: 916-683-6015

California Valley Miwok Tribe (Qualified through 3/20/15)
10601 N. Escondido Pl.
Stockton, CA 95212
Federated Indians of Graton Rancheria (Landless until 11/5/13)
6400 Redwood Dr., Suite 300
Rohnert Park, CA 94928
Office: 707-566-2288
Fax: 707-566-2291
Scotts Valley Band of Pomo Indians (Qualified through 3/13/15)
301 Industrial Ave.
Lakeport, CA 95453
Wilton Rancheria (Qualified through 3/13/15)
9300 W. Stockton Blvd., Suite 200
Elk Grove, CA 95758

Please contact us if you believe your tribal government is eligible for the exemption discussed above and your tribal government is not on the list of eligible tribal governments. To be added to the list, please provide:

  • the name of the tribe
  • the name, address and telephone number of the contact person
  • The address of the qualifying location, and
  • An explanation why your tribal government is eligible for the exemption.

The information may be provided via email or a letter to the following address:

California Department of Tax and Fee Administration
Business Taxes Committee (MIC:50)
PO Box 942879
Sacramento, CA 94279-0050

Resources

Tribal Consultation Policy

In 2011, Governor Edmund G. Brown Jr. issued Executive Order B-10-11 requiring all State of California agencies to encourage communication and consultation with California Indian Tribes. Accordingly, the CDTFA has adopted the Tribal Consultation Policy (TCP) to memorialize its commitment to strengthening and sustaining government-to-government relationships between California Indian Tribes and the State.

Tribal Liaison:
James Dahlen, Chief
Program and Compliance Bureau
(916) 552-8637
james.dahlen@cdtfa.ca.gov

Deputy Liaison:
Bradley Heller, Tax Counsel IV
Legal Division
(916) 323-3091
bradley.heller@cdtfa.ca.gov