Skip to main content
| Rule 192 | Outside Indian Country | In Indian Country |
|---|---|---|
| Qualified Member, spouse, 100% Indian Corporation, or the Tribe |
Taxable, except Treaty Fishing Related activity. B&O tax not due for treaty fishing activities where business is wholly owner/operated by qualified Indian tribes. Retail Sales Tax not due on services or tangible property for use in treaty fishing, no matter where delivery takes place. Except that Tribal Housing Authorities are not subject to sales tax on or off the reservation. |
Not taxable if:
(Members and tribes should collect Retail Sales Tax and other taxes due from non-members.) |
| Non-Member | Taxable as usual |
Retail Sales Tax? Yes, it is due (see above). This is also subject to a balancing test. B&O Tax? Depends on the balancing test. See WAC 458-20-192(7). No B&O if services are provided in Indian country to a member or tribe (use the time test for professional services). However, if 25% or more of the time spent outside of Indian Country, apportionment is required. No B&O if tangible property is delivered in Indian country to a member or tribe and meets the test under WAC 458-20-192(7). |
Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.
Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.