IDAPA 35.01.01.033 — AMERICAN INDIANS (RULE 033)

Section 63-3022S, Idaho Code
01.
Idaho Residency Status. An American Indian must determine his Idaho residency status using the
tests set forth in Sections 63-3013, 63-3013A, and 63-3014, Idaho Code. Membership in an Indian tribe does not
affect that individual's Idaho residency status.
(4-6-23)
02.
Gambling Winnings.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 034
Page 15
a.
Amounts received from gambling on an Indian reservation by an enrolled member who lives on the
Indian reservation are not subject to Idaho tax.
(4-6-23)
b.
Amounts received from gambling on an Indian reservation by an enrolled member who lives off the
Indian reservation in Idaho are subject to Idaho tax.
(4-6-23)
03.
Per Capita Distributions.
(4-6-23)
a.
Per capita distributions paid by an Indian tribe to an enrolled member who lives on the Indian
reservation are tax-exempt by Idaho.
(4-6-23)
b.
Per capita distributions paid by an Indian tribe to an enrolled member who resides off the
reservation in Idaho are subject to Idaho tax.
(4-6-23)