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Home / Find taxes & rates / Retail sales tax / Indians / Indian Tax Guide / Motor Vehicles, Trailers, Snowmobiles, Etc.
Sold to Indians or Indian Tribes
Motor Vehicles, Trailers, Snowmobiles, Etc.
Sold to Indians or Indian Tribes
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Sales tax | |
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Sales tax is not collected when a motor vehicle, trailer, snowmobile, off-road vehicle, or other such property is delivered by the seller to an Indian or the tribe in Indian country or if the sale is made in Indian country. The tribal member does not have to reside on the reservation for the exemption to apply. However, the buyer must be a member of the tribe upon whose reservation delivery is made.
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| | | | | | If the vehicle is delivered to the reservation and the buyer is an enrolled member of the tribe, the sale is exempt from retail sales tax if the following information is provided: |
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1. Seller's name and address,
2. Buyer's name and address,
3. Tribe of enrollment,
4. Enrollment number,
5. Date of sale,
6. Year, make, and model of vehicle,
7. Vehicle identification number, and
8. The reservation to which or within which delivery is made (certified by dealer).
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To document a sales/use tax exemption for vehicles sold to enrolled tribal members, use this
form.
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Use tax
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Use tax is not due on the purchase of a motor vehicle, trailer, snowmobile, off-road vehicle, or other such property if the item is acquired in Indian country by an Indian or the tribe for at least partial use in Indian country.
For purposes of taxability it is assumed that the acquisition of those items in Indian country creates the assumption that the property will be used, at least partially, in Indian country.
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Business & Occupation Tax | |
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The seller is not subject to business and occupation (B&O) tax when the services are performed for qualifying Indians or Indian tribes in Indian country. However, when tangible personal property is delivered to Indian country, the B&O is not due only if:
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1. The property is located in Indian country at the time of sale; or
2. The seller has a branch office, outlet, or place of business in Indian country that is used to received the order or distribute the property; or
3. The sale of the property is solicited by the seller while the seller is in Indian country. |
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With the exception of treaty fishery and tribal housing authority activities, Indians conducting business outside of Indian country are generally subject to tax in this state and must register with the Department as a business. A business that is wholly owned and operated by Indians or tribes and whose income is derived from treaty fishing rights related activity is not subject to state tax. |
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Registration of vehicle, trailer, snowmobile, or other such property | |
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County auditors, sub agencies appointed under RCW
46.01.140, and Department of licensing vehicle licensing offices must collect use tax when Indians or Indian tribes apply for an original title transaction or transfer of title issued on a vehicle or vessel under chapters
46.09,
46.10,
46.12, or
88.02 RCW unless the tribe/Indian shows that they are not subject to tax.
To substantiate that they are not subject to tax the Indian/tribe must show that they previously paid retail sales or use tax on their acquisition or use of the property, or that the property was acquired on or delivered to Indian country.
The person claiming the exclusion from tax must sign a declaration of delivery to or acquisition in Indian country. A statement in substantially the following form will be sufficient to establish eligibility for the exclusion from sales and use tax. |
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