Sales to Native American Tribal Members Generally Exempt from Tax in Wisconsin

Tuesday, March 6th, 2012

The Wisconsin Department of Revenue recently issued guidance regarding the tax treatment of Native American tribal members residing in the state (Wisconsin News for Tax Practitioners (Feb. 27, 2012)). Generally, taxable sales of tangible personal property and services are exempt from tax when sold to Native American tribe members so long as (1) the sale is made on the Native American''s tribal reservation, and (2) the Native American also resides on that reservation. However, sales tax will apply to sales to Native Americans if (1)the sale occurs off of the Native American''s tribal reservation, or (2) the sale is made to a Native American who does not reside on his or her tribal reservation. \"Native American\" means all persons of Native American decent who are a part of any federally recognized Tribe. \"Tribe\" means any federally recognized Tribe or Band of Native Americans and includes any tribal entities and tribal authorities.

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