Doing business in Indian Country

If you have questions, please consult with the department.

Special rules apply when doing business in "Indian Country." You may be entitled to favorable tax treatment based on federal or tribal law. However, due to the technical nature of these issues, you should proceed with caution when relying on unofficial sources of tax information. ALL department advice related to transactions in Indian Country comes from the sources below. This is the only official source of information regarding taxes administered by the Department of Revenue, despite any representations to the contrary.

Is it in Indian Country?

Search under "sales tax rates" with our improved Tax Rate Lookup Tool to determine if an address is located in Indian Country. If the result indicates the location is not on an Indian Reservation, it is possible the location is on Trust Land that is an off-reservation location but still part of Indian Country. If you believe it is, you should get supporting documentation, such as a map or official letter from the tribe, for your records.

Information on doing business in Indian Country

The department's official position on excise tax issues related to tribes and members is contained in Excise Tax Rule 192 (WAC 458-20-192). The first step in resolving any question is to consult the Rule.

If you have additional questions, or need specific advice, please contact Daniel Knudsen, the department's Tribal Liaison, at 360-534-1586.

If you would like specific instructions, please put your question in writing and send it to or mail to:

Washington Department of Revenue
Interpretations & Technical Advice Division
PO Box 47453
Olympia, WA 98504-7453

The department's Interpretations & Technical Advice Division will work directly with our tribal liaison in answering your questions.