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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
305.0024 Indian Purchaser Does Not Reside on Reservation. Sales of property by an off-reservation retailer negotiated off a reservation but with the sale occurring to an Indian on a reservation is exempt from tax if the Indian resides on a reservation, unless the purchaser uses the property off the reservation more than one-half of the first 12 months after the purchase. Therefore, sales of property by an off-reservation retailer negotiated off a reservation, but with the sale to an Indian occurring on a reservation, is subject to use tax if the Indian purchaser does not reside on a reservation. 10/21/96.