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FAQ Articles

Are retail sales to American Indians subject to sales tax?

Retail sales to American Indians are taxable if possession of the goods takes place off the reservation.

If the retailer delivers the goods to an American Indian who is an enrolled member residing on any federally recognized Indian reservation or trust property, except Standing Rock Sioux Tribe reservation, the goods are not subject to sales tax.  American Indians who take possession of the goods on the reservation, other than Standing Rock Sioux Tribe reservation, without paying the tax are required to pay use tax on the purchase price of the goods if the goods are removed from the reservation for use elsewhere.

American Indian Tribal governments are exempt from the payment of sales tax if they provide their sales tax exemption certificate to the retailer at the time of purchase. The exemption applies to tribal government agencies, instrumentalities, or political subdivisions that perform essential government functions.

The exemption does not apply to business entities owned by the tribe or tribal agencies with the primary purpose of operating a business entity.

Standing Rock Sioux Tribe: 

The Office of State Tax Commissioner administered the Standing Rock Sioux Tribal Tax for the period of July 1, 2016 through March 6, 2017. Please contact the Standing Rock Sioux Tribe Tax Department at 701.854.7340 or srsttaxdept@standingrock.org with questions relating to the application of the tribal tax beginning March 7, 2017.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Are retail sales to American Indians subject to sales tax?

Retail sales to American Indians are taxable if possession of the goods takes place off the reservation.

If the retailer delivers the goods to an American Indian who is an enrolled member residing on any federally recognized Indian reservation or trust property, except Standing Rock Sioux Tribe reservation, the goods are not subject to sales tax.  American Indians who take possession of the goods on the reservation, other than Standing Rock Sioux Tribe reservation, without paying the tax are required to pay use tax on the purchase price of the goods if the goods are removed from the reservation for use elsewhere.

American Indian Tribal governments are exempt from the payment of sales tax if they provide their sales tax exemption certificate to the retailer at the time of purchase. The exemption applies to tribal government agencies, instrumentalities, or political subdivisions that perform essential government functions.

The exemption does not apply to business entities owned by the tribe or tribal agencies with the primary purpose of operating a business entity.

Standing Rock Sioux Tribe: 

The Office of State Tax Commissioner administered the Standing Rock Sioux Tribal Tax for the period of July 1, 2016 through March 6, 2017. Please contact the Standing Rock Sioux Tribe Tax Department at 701.854.7340 or srsttaxdept@standingrock.org with questions relating to the application of the tribal tax beginning March 7, 2017.

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