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Home / Find taxes & rates / Retail sales tax / Indians / Indian Tax Guide /
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Gaming | |
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Gaming by Indian tribes is regulated by the federal Indian
Gaming Regulatory Act. Nonmembers who operate or manage gaming operations for
Indian tribes are not subject to tax for business conducted in Indian country.
This exclusion from tax applies to taxes imposed on income attributable to the
business activity (e.g., the B&O tax), and to sales and use tax on the property
used in Indian country to conduct the activity. Sales tax will apply if delivery
of property is taken outside of Indian country.
Nonmembers who purchase tangible personal property at a gaming
facility are subject to retail sales or use tax, unless:
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(a) The item is preempted because of the outcome of the balancing test.
For example, depending on the relative state, tribal, and federal
interests, tax on food at restaurants or lounges owned and operated by
the tribe or a tribal member or sales of member arts and crafts at gift
shops is preempted; or
(b) The item is purchased for use in the gaming activity at the
facility, such as bingo cards or daubers.
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Public Utility Tax
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Generally, income from sales in Indian country of tangible
personal property to, and from the performance of services in Indian country
for, tribes and tribal members is not subject to B&O (chapter
82.04 RCW) or
public utility tax (chapters
82.16 and
54.28 RCW).
The taxpayer is responsible for maintaining suitable records so that
the taxpayer and the Department can distinguish between taxable and
nontaxable activities.
To document a public utility tax exemption, use this
form. |
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Indian Housing Authorities | |
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Tribal Housing authorities and the property of tribal housing
authorities are exempt from taxes, such as:
- state and local sales and use taxes,
- state and local excise taxes,
- state and local property taxes, and
- special assessments.
Please note that tribal housing authorities, like all other housing authorities,
are exempt from tax anywhere in the state, and the delivery requirement and
other geographic thresholds are not applicable.
Tribal Housing Authority means the tribal government or an agency or
branch of the tribal government that operated and administers housing
programs for persons of low income or senior citizens. |
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