Vapor products sold out of state or to Indian Tribes

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Auto Dealers Native Americans Print Native Americans Exempt sale Federal law provides that the sales of tangible goods, including motor vehicles, to tribes and enrolled tribal members are exempt from retail sales tax if the goods are delivered to or the sale is made in the tribe or enrolled tribal member’s Indian country. Starting June 9, 2016, a new Washington law states there are updated requirements to document: The sale of a motor vehicle was to a tribe or an enrolled tribal member and The motor vehicle was delivered to or the sale was made in the buyer’s Indian country. (See Engrossed Substitute Senate Bill (ESSB) 6427, Chapter 232, Laws of 2016 .) How to document a tax exempt sale to a tribe or enrolled tribal member? The buyer is a tribe or an enrolled tribal member A buyer must present to the seller, and the seller must keep a copy of, one of the following documents to substantiate that a sale was made to a tribe or an enrolled tribal member: The buyer’s tribal membership or citizenship card. The buyer’s certificate of tribal enrollment. A letter signed by a tribal official confirming the buyer’s tribal membership status or that the buyer is a