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 David Duvall, the Department's Tribal Liaison, at 360-534-1586.
Updated October 2023
Indian tax guide
- 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
- Tribal fishing, hunting, and gathering
- Gaming, public utility tax, and Indian housing authorities
- Motor vehicles, trailers, snowmobiles, etc., sold to Indians or Indian Tribes
- Cigarette tax
- Other miscellaneous taxes
- Tax matrix