Iowa Code r. 701-282.4 - Taxation of Native Americans
(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.
(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).
This rule is intended to implement Iowa Code section 423.6(6).
Notes
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