Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

  1. Home
  2. Education
  3. Industry Guides
  4. Indian Tax Guide
  5. Definitions

Definitions

Indian: A person on the tribal rolls of an Indian tribe. A person on the tribal rolls is also known as an "enrolled member" or a "member" or an "enrolled person" or an "enrollee" or a "tribal member."

Indian country: has the same meaning as given in 18 U.S.C. 1151 and means:

(i) All land within the limits of any Indian reservation under the jurisdiction of the United States government, notwithstanding the issuance of any patent, and, including rights of way running through the reservation;
(ii) All Indian allotments, the Indian titles to which have not been extinguished, including rights of way running through the same.

Indian tribe: An Indian nation, tribe, band, community, or other entity recognized as an "Indian tribe" by the United States Department of the Interior. The phrase "federally recognized Indian tribe" and the term "tribe" have the same meaning as "Indian tribe."

Indian reservation: Reservation land and trust or federally restricted land located outside a reservation.

Nonmember: A person not on the tribal rolls of the Indian tribe.

State sales and use tax: Includes local sales and use tax