Sales to Native Americans

Qualifying as a Native American

For tax purposes, a Native American is a person duly registered on the tribal rolls of the tribe occupying a Native American reservation and, for sales tax purposes, a person registered on the tribal roles of the reservation.

Partnerships

A partnership consisting only of Native American partners is considered "Native American." (When some partners are non-Native American, it is not considered "Native American.")

Corporations

Corporations formed under the authority of the tribe will be considered "Native American."

Marital communities

Marital communities consisting of Native Americans or a Native American and a non-Native American will be considered "Native American" if all other qualifications are met.

Sales tax exemption

Sales tax must be collected on transactions when Native Americans are the customers unless delivery of the property being sold occurs in Indian Country (WAC 458-20-192).

The following information must be documented in the seller's records: tribal affiliation or tribal identification information and the customer's name.

When a vessel sale is made to an enrolled tribal member and delivery is made on that enrolled tribal member's reservation, the sale is exempt from state sales tax or use tax. To receive this exemption, the form Private Party Selling a Motor Vehicle to Tribes must be completed. An original signed copy must be submitted to the Department of Licensing with the title application. The seller and buyer should maintain copies of the exemption certificate.

Note: In order to be granted the exemption for delivery on tribal land, the tribe must have land designated as reservation land.

Recognized Native American tribes in Washington