©2000 Model City
Tax Code

REGULATIONS - PRIVILEGE AND EXCISE TAXES

Reg. ___-100.4.  Out-of-City/Out-of-State Sales: Sales to Native Americans.

Sales to Native Americans or tribal councils by vendors located within the City shall be deemed sales within the City, unless all of the following conditions exist:

(1) The vendor has properly accounted for such sales, in a manner similar to the recordkeeping requirements for out-of-City sales; and ,

(2) All of the following elements of the sale exist:

(a) solicitation and placement of the order occurs on the reservation; and

(b) delivery is made to the reservation; and

(c) payment originates from the reservation.

Web. Rev. Date: 10-30-2000

©2001 Model City Tax Code 
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