NDAC 81-04.1-03-01
Sales to American Indians - Sales on an Indian reservation
Cite as N.D. Admin. Code ยง 81-04.1-03-01
An Indian retailer whose place of business is on an Indian reservation in this state is not required to
hold a North Dakota sales tax permit or to collect North Dakota sales tax on sales to any customer.
A non-Indian retailer whose place of business is on an Indian reservation cannot collect sales tax
on sales to enrolled Indian customers but must collect and remit North Dakota sales tax on all sales to
non-Indian customers.
Any retailer whose place of business is outside an Indian reservation may exempt sales made by
delivery to an enrolled Indian customer living on an Indian reservation if the retailer maintains adequate
records supporting the exempt status of the sale.
All sales to American Indians outside of an Indian reservation are subject to sales tax.