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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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I


305.0000 Indians

Annotation 305.0100


305.0100 Tribal Tax. A tribal tax is similar to a business license tax imposed by a municipality. These taxes are considered one of the costs of doing business and may not be deducted from gross receipts. 6/13/96.

(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.)