42-5121. Definitions In this article, unless the context otherwise requires: 1. " Affiliated Indian" means an individual Native American Indian who is duly registered on the tribal rolls of the Indian tribe for whose benefit the Indian reservation was established. 2. " Indian reservation" means all lands that are within the limits of areas set […]
42-5122. Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians The taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income derived from any of the following: 1. Business activities performed by an Indian tribe, a tribally owned business, a tribal entity or […]
42-5123. Records of transaction Nonaffiliated Indians and non-Indian vendors shall maintain sufficient documentation of their taxable and nontaxable gross proceeds and gross income, under any method of recording that properly reflects such taxable and nontaxable gross proceeds and gross income, to enable the department to determine which transactions are subject to transaction privilege tax. Any […]
