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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > I > 305.0000 Indians > Annotation 305.0033

Sales and Use Tax Annotations


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I

305.0000 Indians

Annotation 305.0033

305.0033 Sales of Newspapers on Reservation. Sales of newspapers on a reservation are exempt from sales tax when delivery is to an Indian. Sales on a reservation to a non-Indian are subject to sales tax. 12/20/91.