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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 305.0025
305.0025 Indian Tribal Sales Tax. A non-Indian makes retail sales of tangible personal property to non-Indians on an Indian reservation. The Indian reservation imposes a sales tax on these sales. The Indian tribal tax that is added to the sales price is regarded as part of gross receipts and is subject to tax. No credit for the Indian tribal tax is allowable under section 6406 of the Revenue and Taxation Code. 2/4/94. (Am. 2003–3).
(Note.—For periods on or after January 1, 2003, Revenue and Taxation Code sections 6011(c)(12) and 6012(c)(12) exclude from the definition of "sales price" and "gross receipts" the amount of tax imposed by an Indian tribe within the State of California measured by a stated percentage of the sales or purchase price of tangible personal property sold at retail. This exclusion only applies to those retailers who are in substantial compliance with the Sales and Use Tax Law.)
(Note.—Regulation 1616(d)(3)(B) was amended effective May 26, 2021 with the addition of subdivisions (d)(3)(B)3., 4., 5., and 6. which affect situations involving a tribal tax and non-Indian sales of meals, food, and beverages for consumption on the reservation.)