Indian Tax Guide

Find taxes & rates

Indian Tax Guide

The Indian Tax Guide was created to assist persons engaging in activities within Indian country or with Indian tribes or tribal members. The information contained in this guide provides guidance for activities such as the sales of tangible personal property or retail services, and treaty fishery activity or the exercise of other treaty rights.

This guide is intended to provide general tax information only. For more information or to get answers to specific questions, please contact us.

Definitions
Federally Recognized Indian Tribes
Who is a Tribal Member?
Recordkeeping and Tax Collection
Sales to Indians in Indian Country
Construction Services Performed in Indian Country
Sales by Indians
Treaty Fishery
Gaming
Public Utility Tax
Indian Housing Authorities

Motor Vehicle Sales to Indians
Cigarette Tax
Refuse Collection Tax
Leasehold Excise Tax
Fish Tax
Tobacco Tax
Property Tax
Real Estate Excise Tax
Timber Excise Tax
Tax on Telephone Services
Tax Matrix

Resources

WAC 458-20-192
Buyer's Retail Sales Tax Exemption Certificate
Treaty Fishery Tax Exemption Certificate
Sales to Indians with Delivery in Indian Country
Public Utility Tax Exemption for Services Provided to Indian Tribes and Indian Persons
Retail Sales Tax Exemption Certificate for Vehicles Sold to Enrolled Tribal Members by Auto Dealers
Statement of Exemption from Telephone Taxes for Purchases of Telephone Services by an Individual Indian or Tribal Members
Use Tax Exemption Certificate for Vehicles Sold to Enrolled Tribal Members by Private Party

>> Updated - July 2009

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