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305.0000 Indians

Annotation 305.0035

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305.0035 Sales to Non-Indians on Reservation. Indian retailers selling tangible personal property on their reservations to non-Indians are required to register with the Board and collect and remit use tax on such sales. 7/8/76. (Am. 2004–2).

(Note.—Regulation 1616(d)(3)(A)2. was amended effective March 6, 2003, to exempt Indian retailers selling meals, food and beverages at eating and drinking establishments from the obligation to collect use tax when the meals, food or beverages are sold for consumption on an Indian reservation.)

(Note.—Regulation 1616(d)(3)(A)3. was amended effective May 26, 2021, to clarify that use tax does not apply to meals, food, and beverages purchased from an Indian retailer at an eating or drinking establishment that are purchased for consumption on the Indian reservation.)