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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
I
305.0000 Indians
Annotation 305.0024.250
305.0024.250 Indian Reservations—Agua Caliente Reservation. The Agua Caliente Reservation was established by Executive Order. At the time of the order, portions of the area were in private ownership and thus not part of the reservation. This is contrasted to areas involving treaties in which land in a reservation was later acquired in fee title by both Indian and non-Indian residents due to "allotment" acts authorized by Congress and other means. In this latter case, privately owned lands are considered "Indian Country." Thus, for purposes of Regulation 1616, sales within these areas are sales within the reservation. In the case of the Agua Caliente Reservation, the properties privately owned at the time of the Executive Order within the outer boundaries of the reservation are not "Indian Country." Any sales in such areas are not within the reservation for the purposes of Regulation 1616.
Any retailer claiming that his location is within "Indian Country" must establish that the land in question is either reservation land (i.e., included in the land reserved for the tribe), or held in trust by the U.S. for the benefit of an Indian or a tribe, or part of "Dependent Indian Communities," which consist of lands validly set apart for the use of Indians as such under the superintendence of the United States. 8/26/96.
(Note.—The unnumbered paragraph in Regulation 1616(d)(2) was amended effective May 26, 2021, to clarify the definition of "Reservation" and includes terms used to define what it means to be within the boundaries of a reservation.)