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FAQ Articles

How should a wholesaler handle cigarette and tobacco product sales to a Native American retailer?

Cigarette or tobacco products sold to a Native American, operating a retail business within an Indian reservation and who is an enrolled member of the tribe residing on that reservation, is exempt from tax when the products are delivered to that Native American retailer on the reservation. However, the sales are not exempt if the retailer is set up as a legal entity such as a corporation or an LLC, in which case the retail business is not considered to be owned by an enrolled tribal member and will then be subject to the tax.

Sales to all retailers on the Standing Rock Sioux Indian Reservation are subject to tax based on a tribal agreement and are to be reported monthly on Form 44SR.

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

How should a wholesaler handle cigarette and tobacco product sales to a Native American retailer?

Cigarette or tobacco products sold to a Native American, operating a retail business within an Indian reservation and who is an enrolled member of the tribe residing on that reservation, is exempt from tax when the products are delivered to that Native American retailer on the reservation. However, the sales are not exempt if the retailer is set up as a legal entity such as a corporation or an LLC, in which case the retail business is not considered to be owned by an enrolled tribal member and will then be subject to the tax.

Sales to all retailers on the Standing Rock Sioux Indian Reservation are subject to tax based on a tribal agreement and are to be reported monthly on Form 44SR.

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