Purchases by Indians

Purchases of motor vehicles by Indians are subject to the motor vehicle excise tax for titling purposes, unless the purchase occurs on an Indian reservation by an enrolled member of the tribe or by the tribe. The owner of a motor vehicle intended for lease or rental to an enrolled member of the tribe is subject to the motor vehicle excise tax, unless the owner is an enrolled member of the tribe and the transaction occurs on the Indian reservation. Motor vehicles owned and operated by Indian mission schools are exempt from payment of motor vehicle excise tax.