American Indian Tribal Issues
Overview
In recognition of the fact that sales and purchases of tangible personal property involving American Indians and sales on Indian reservations are unique, this page is intended as a resource for information available regarding the proper application of tax for these transactions. The following regulations contain information that may be of interest:
- Regulation 1521, Construction Contractors
- Regulation 1616, Federal Areas
- Regulation 1628, Transportation Charges
- Regulation 1667, Exemption Certificates
Additional information regarding construction contracts on Indian land is also available.
Publication 146, Sales to American Indians and Sales on Indian Reservations, provides detailed information regarding the proper application of tax to sales and purchases of tangible personal property involving American Indians and sales on Indian reservations. As a result of questions raised by various tribes regarding the content of Publication 146, the Board of Equalization is in the process of revising the publication. To facilitate the revisions, the Board of Equalization is engaging in an ongoing dialogue with tribal leaders and interested parties so that concerns regarding the content of the publication are adequately addressed. The following materials related to the revision of the publication are currently available:
- September 28, 2010 draft of Publication 146 (clean copy)
- September 28, 2010 draft of Publication 146 (with revisions shown in track changes mode)
- Written comments received through June 30, 2010
- April 29, 2010 draft of Publication 146 (clean copy)
- April 29, 2010 draft of Publication 146 (with revisions shown in track changes mode)
- Written comments received through January 29, 2010
- August 19, 2009 meeting agenda
- Written comments received through August 19, 2009
- November 13, 2009 draft of Publication 146
Should you have any comments or questions regarding the revision to Publication 146, you may email us or send a letter to the following address:
Board of EqualizationTax Policy Division (MIC 92)
P O Box 942879
Sacramento, CA 94279-0092