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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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305.0000 Indians
Annotation 305.0024.350
305.0024.350 Indian Residing on Reservation Other than Reservation of Purchase. Sales to Indians who live on reservations other than the reservation of purchase and who are not members of the selling Indian's tribe qualify for the exemption provided in Regulation 1616. All that is required is for the purchasing Indian to reside on a reservation and for the purchased property to be used on reservation property more than 50 percent of the time within the first year that the property is purchased. 8/19/97. (M98–3).