IDAPA 35.01.02.091 — SALES TO INDIANS (RULE 091)

01.
Sales to Indians. Indians make sales tax free purchases if these purchases are made within the
boundaries of an Indian Reservation. The retailer will retain documentation supporting the fact that a buyer is an
enrolled member of an Indian tribe. Presentation of an identification card issued by one (1) of the Indian tribes will be
acceptable for this purpose.
(3-31-22)
02.
Records. The retailer will maintain records in support of these exempt sales. Any of the following
methods are accepted by the Commission:
(3-31-22)
a.
Recording of the buyer's name and number from the buyer's tribal identification card on the sales
slip.
(3-31-22)
b.
Recording the name and number from the buyer's tribal identification card on the cash register tape
beside the record of the purchase.
(3-31-22)
c.
Completion of an exemption certificate recording the number from the buyer's tribal identification
card.
(3-31-22)
03.
Sales of Motor Vehicles to Indians. See Rule 107 of these rules.
(3-31-22)