Iowa Admin. Code r. 701—250.7(321) — Sales to a Native American

If a dealer delivers a vehicle to a resident Native American on a reservation and, at a later time, the resident Native American registers the vehicle at the county treasurer’s office, the fee for new registration is not due since the delivery took place on a reservation. 250.7(1) Off-reservation delivery. If the vehicle is delivered off a reservation, the fee for new registration is due even if the sole use of the vehicle is on a reservation. 250.7(2) On-reservation delivery. If delivery takes place on a reservation, but the owner is not a member of any federally recognized tribe, the fee for new registration is due.