Out-of-City/Out-of-State Sales: Sales to Native Americans

*This information is for Model City Tax Code purposes only.

Model City Tax Code Section 100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans replaces Regulation 100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans with an effective date of October 1, 2019.

Sales to Native Americans or tribal councils by vendors located within the City shall be deemed sales within the City, unless all of the following conditions exist: 

(a) The vendor has properly accounted for such sales in a manner similar to the recordkeeping requirements for out-of-City sales; and, 
(b) All of the following elements of the sale exist: 

(1) solicitation and placement of the order occurs on the reservation; and 
(2) delivery is made to the reservation; and 
(3) payment originates from the reservation.