WAC 192

Corporations Owned by Indians Upper Skagit Indian, Sauk-Suiattle and Jamestown Klallam Indian Tribes Cancelled 02/15/01.

Indian Tax Guide

"Sale at retail," "retail sale."

Tax on Retailers

Tax on wholesalers

Tax imposed -- Retail sales -- Retail car rental.

Use Tax Imposed

Sales and use taxes authorized--Additional taxes authorized--Maximum rates

Duty of wholesaler

Transportation of unstamped cigarettes -- Invoices and delivery tickets required -- Stop and inspect.

Definitions.

Registration certificates -- Threshold levels.

Indians--Indian country. Effective 8/2/02.

INDIAN OWNED CORPORATION DOING BUSINESS ON A RESERVATION Cancelled effective January 27, 2005. Provides incorrect information. Rule 192 further provides that in the event that the composition of such an entity includes a family member who is not a member of the tribe, the entity will be considered as satisfying the "comprised solely" criteria if at least half of the owners are enrolled members of the tribe.

Retail sales tax on telephone services sold to Indians

Withdrawal of Published Determinations. This ETA announces the withdrawal of certain published determinations, or Washington Tax Decisions (WTDs), that should no longer be followed. The latest WTDs to be withdrawn directly impact Washington Indian Tribes. Det 13-0389R, 34 WTD 147 (2015) is being withdrawn because the Department failed to consult with the tribes before publication in accordance with the Department’s tribal consultation policy under RCW 43.376.020.

SALES TO OR BY INDIANS - This document was issued to outline procedures to implement WAC 458-20-192 (Indians - Indian reservations), as revised November 12, 1976, and to clarify certain provisions of that rule. This document is out of date and no longer needed. The latest revision of Rule 192, effective January 1, 2001, provides current information on sales to or by Indians. Many of the Department of Revenue field office addresses provided in ETA 504 are incorrect. Cancelled by ETA 2003-3s 02/15/2001

RETAIL SALES TAX ON TELEPHONE SERVICES ON INDIANS Revised 2/2/09 See ETA 3089.2009

Questions and Answers on Spirits Tax for Retailers

Cigarette Tax Rate Increase

Cigarettes Sold in Washington Required to be Certified as Reduced Ignition Propensity Revised

Commercial Cigarette-Making Machines Operated at Retail Establishments and the Taxation of Roll-Your-Own Cigarettes

Cigarette Tax Rate Increase

Tax Exemptions on Sales of Goods and Services to Indians and Indian Tribes Taking Place in Indian Country -- 5/21/04 this Special Notice has been removed from the DOR web site.This notice contains misleading information regarding requirements for the B&O tax exemption for sales of goods with delivery to the reservation (top of page 2). With the Indian Tax Guide on-line, a substitute or replacement Special Notice is not anticipated on this subject.

"New Buyers" Retail Sales Tax Exemption Certificate

Cigarettes Sold in Washington Required to be Reduced Ignition Propensity Certified

Claims of Constitutional Impairment of Contract made under Initiative 1183

Tobacco Tax Rate Increase & Definition Changes

Moist Snuff Tax Rate and Classification Changes

RETAIL SALES TAX -- LIABILITY OF SELLER FOR COLLECTION -- SALES TO INDIANS ON INDIAN RESERVATION.Seller is not liable to collect sales tax on sales to a tribal business when the business' non-tribal employee /agent is authorized to purchase goods/services for it with the business' credit card.Delivery must occur on the reservation.Corporations chartered by Indian tribes and not registered with the state receive the same treatment as noncorporate Indian business persons employing non-tribal employee/agents.However, the above requirements must be met and all of the shareholders of the corpora

RETAIL SALES TAX -- TRIBAL MEMBER/NON MEMBER MARITAL COMMUNITY -- LIABILITY OF SELLER FOR COLLECTION.Tribal member and his/her non-member spouse will be treated as one with respect to their liability for sales tax on purchases of goods/services delivered on the Indianreservation.Any exemptions which the tribal member is entitled to are extended to the spouse as well. Accord:Det. 87-147, 3 WTD 111 (1987).

INDIANS -- CORPORATIONS -- USE TAX -- TRANSACTIONS WITHIN AN INDIAN RESERVATION.A Washington corporation that takes delivery of tangible personal property within an Indian reservation, or that receives services performed within an Indian reservation, is liable for retail sales tax on the value of the goods or services.If the corporation fails to pay the sales tax, it is liable for use tax on the value of the same goods or services.

INDIANS -- INDIAN TRIBES -- TRIBAL CORPORATIONS -- CORPORATIONS -- USE TAX.The fact that a corporation organized under the laws of the state of Washington is wholly owned by registered members of a federally recognized Indian tribe within Washington, does not imbue that corporation with the tax exempt status of a tribally chartered corporation.

RETAIL SALES TAX - TAX EXEMPTIONS -- INDIANS - AUTOMOBILE PURCHASES - DELIVERY - OUTSIDE INDIAN COUNTRY.When an enrolled member of an Indian tribe takes delivery/possession of an automobile outside of the enrolled member's Indian tribal lands, the sale is not exempt from retail sales tax.

RETAIL SALES TAX -- INDIANS -- ENROLLED MEMBERS -- TRIBAL LAND -- DELIVERY.The sale to Indians retail sales tax exemption applies only to enrolled members of the tribe that owns the tribal lands where the sale or taxable activity is taking place.Vehicles delivered to nonmembers of that tribe are subject to tax.

Rule 192;RCW 82.24.040:CIGARETTE TAX EXEMPTION SALES TO INDIAN OR TRIBAL SELLERS.The delivery, or attempted delivery, of unstamped cigarettes to an Indian or tribal seller without advance notice to the department will make the person attempting such delivery liable for payment of the cigarette tax and penalties.A cigarette wholesaler who made sales to an Indian or tribal seller without advance notice to the Department did not qualify for the exemption.

FISH TAX -- CREDIT -- TAXES PAID TO OTHER JURISDICTION -- LEGISLATIVE AMENDMENT -- EFFECT OF.Before the statute was changed effective July 28, 1985, persons liable for fish tax were allowed a credit for taxes paid other states on the same fish.After that date credit will be allowed for fish tax paid any recognized taxing jurisdiction including Indian tribes.

THIS DETERMINATION HAS BEEN OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 00-063, 20 WTD 164 (2001).

FISH TAX -- INDIANS -- LIABILITY FOR -- USUAL AND ACCUSTOMED WATERS.Fish tax is imposed on the first person having commercial possession after landing in Washington.Commercial Indian fish buyers, however, are exempt of fish tax where the fish are landed on their own reservation or in the usual and accustomed waters of their tribe.They are not exempt if the fish are landed elsewhere.F.I.D.

FISH TAX -- INDIAN/NON-INDIAN MARITAL COMMUNITY -- LIABILITY FOR.An Indian husband and his non-Indian wife operating a commercial fish buying business on a sole proprietorship basis will be treated as one with respect to their liability for fish tax.Any exemptions for which the husband is eligible are, thus, extended to the wife as well.F.I.D.

RULE 192: RETAIL SALES TAX - TAX EXEMPTION - INDIAN OWNED CORPORATIONS. Rule 192(5)(d) provides a limited tax exemption on business conducted by an Indian owned corporation on the tribal lands of the corporation's enrolled member. The tax exemptions set forth in Rule 192(5)(a) and (b) are only applicable to specified activities of Indians and Indian tribes and do not apply to Indian owned corporations.

RULE 192; RCW 82.08.220: RETAIL SALES TAX EXEMPTION SALES TO INDIANS IN INDIAN COUNTRY. A retailer must retain evidence that deliveries were actually made in Indian country, in order for a sale to be eligible for the sales tax exclusion.

RULE 192; RCW 82.08.220: RETAIL SALES TAX EXEMPTION SALES TO INDIANS IN INDIAN COUNTRY PERSONS ENROLLED WITH A TRIBE UPON WHOSE TERRITORY THE ACTIVITY TAKES PLACE. A letter of attestation from a tribal leader is “suitable identification” to support a finding that listed members were indeed “enrolled members” of a particular Indian tribe.

Indians -- Taxation -- Cigarette Tax -- Sale by Indian to Non-Indian.The state may impose a tax on an Indian's sale of cigarettes to a non-Indian.

RETAIL SALES TAX -- LIABILITY OF SELLER FOR COLLECTION -- SALES TO INDIANS ON INDIAN RESERVATION.Seller is not liable for collection of retail sales tax on sales to registered members of Indian tribes recognized by the United States Department of the Interior if delivery of goods or services occurs on that tribe's recognized Indian reservation.Corporations chartered by Indian tribes and not registered by the state receive the same treatment as Indian persons if the above requirements are met and if all of the shareholders of the corporation are registered with the tribe on whose reservation

B&O TAX -- RETAILING -- LIABILITY OF STATE-REGISTERED CORPORATIONS OWNED BY INDIAN PERSONS.Indian persons who operate businesses in corporate form chartered by Indian tribes which are also registered as corporations with the state receive certain benefits from their state-chartered status and lose their exemption from B&O tax and retail sales tax as a result of the state incorporation status.

RETAIL SALES TAX -- EXEMPTION -- SALES TO INDIANS -- DELIVERY BY SELLER REQUIRED.Sales of tangible personal property to Indians by off-reservation persons are subject to the retail sales tax unless the seller makes actual delivery of the property sold to a point within an Indian reservation.