Sales To American Indian Tribal Members

01. Sales to American Indians. American Indians make sales tax free purchases if these purchases are made within the boundaries of an American Indian Reservation. The retailer will retain documentation supporting the fact that a buyer is an enrolled member of an American Indian Tribe. Presentation of an identification card issued by one (1) of the American Indian tribes will be acceptable for this purpose. (7-1-26) 02. Records. The retailer will maintain records in support of these exempt sales. Any of the following methods are accepted by the Tax Commission: (7-1-26) 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) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 092 Page 52 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 Section 107. (7-1-26)