Taxation
- Sept. 4, 2014: Letter to Clarify Indian Tribes Not Taxed on Section 17 Corporation Tax Even When Earned Outside of Indian Country.
- Section 17 is a Tribal Corporation although it must meet a high standard as an arm of the tribal government and be approved by the Secretary of the Interior. (See - State and Federal regulations in related items)
- Jan. 2014:An Audacious Provision in New Indian Land Lease Rules
- By Attorney Jena MacLane
- Jan. 2013: Sales to American Indians and Sales in Indian Country
- Publication 146 January 2013 by the California State Board of Equalization
- March 1, 2012: Tribal Casino Tax Customers
- Dec. 5, 2011: Gordon v Eric Holder
- A federal judge in Washington on Monday blocked enforcement of a provision in a new cigarette trafficking law that required remote sellers of tobacco products to pay state and local taxes in advance of a sale. Chief Judge Royce Lamberth of Washington federal district court granted a preliminary injunction staying enforcement of the tax provision in the Prevent All Cigarette Trafficking Act. Click here for the ruling. The judge said the provision may violate due process rights because it subjects a nonresident of a state to certain taxes regardless of the person’s contact with the jurisdiction. The lead plaintiff, Robert Gordon of New York, sold cigarettes and tobacco products online, proclaiming that he passed on discounts to consumers because he did not pay state taxes. Represented by Baker Botts, Gordon sued the government in June 2010 in U.S. District Court for the District of Columbia. Since then, Gordon has only sold tobacco products in a brick-and-mortar store in upstate New York and via telephone orders. Lamberth on Monday upheld the law’s ban on shipping tobacco products through the U.S. mail.
- March 9, 2011: BOE issues Legal Opinion on Tribal Gasoline Sales and Taxes
- In sum, with respect to Yakama enterers that import gasoline and diesel fuel into California, they are subject to the same requirements to pay the prepaid sales tax and excise tax on these fuels upon entry into the state as are all other persons, Indian and non-Indian, who import fuel into the state, as described above. The BOE is working with Nevada officials to ensure enforcement of these taxes and to ensure that, with respect to state taxes on fuel, it is a level playing field for all suppliers and retailers of gasoline and diesel fuel.
- Dec. 1, 2010: BOE responds to Stand Up For California's Request for an Opinon
- A request for clarification of tribal gas station operators to submit state and federal excise tax when purchasing gas from out of state.
- Nov. 2010: California Board of Equalization Sales and Use Tax - Federal Areas
- Regulation 1616 INDIAN RESERVATIONS.
- October 22, 2010: Franchise Tax Board to Individual Members
- The State of California Franchise Tax Board (FTB) is continuing/accelerating its enforcement of the most narrow interpretation of state tax liability for tribal members. The FTB is enforcing its policy that a tribal member is not exempt from state income tax unless ALL of the following conditions are satisfied: (1) the individual is an enrolled member of a federally recognized tribe in the state of California; (2) the individual resides only on the Reservation of the Tribe of his enrollment; (3) the individual's income is only from his tribe's government, and no other source. If any of these conditions are not met, the FTB is enforcing tax assessment and collection for years as far back as 2003.
- July 22, 2010: BOE
- Explains California tax law and policy with respct to collection of pre-paid tax on sales of fuel to an Indian retailer on a reservation.
- March 18, 2010: BOE Collection of Excise Tax on Out of State Suppliers
- "...the information indicates that the out of state fuel supplier is failing to report the state excise tax and failing to collect the prepaid sales tax when selling fuel to the Indian retailer. Additionaly, the Indian retailer does not sppear to be collecting use tax on sales of fuel to non-Indians. "
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