Iowa Admin. Code r. 701—282.4(423) — Taxation of Native Americans

282.4(1) Definitions. “Native Americans” means all persons who are descendants of and who are members of any recognized tribe. “Settlement” means all lands recognized as a tribal government settlement or reservation within the boundaries of the state of Iowa. 282.4(2) Use tax. Out-of-state purchases made by Native Americans that are purchased for use on a recognized settlement where delivery occurs on a settlement to Native Americans who are members of the tribe located on that settlement are exempt from tax. Out-of-state purchases made by Native Americans where delivery occurs off a recognized settlement are subject to tax even though purchased for use on a recognized settlement. More information on purchases that may be subject to sales tax is found in rule 701—285.8(423).