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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. 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. 8/26/1996.
(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.)