Tax matrix

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.

  • Tangible property delivered in Indian country, or
  • Services provided in Indian country.

(Members and tribes SHOULD collect Retail Sales Tax and other taxes due from non-members.)


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).