Vehicle sales to tribal members

From the 2024 DOR Tax Exemption Study

82.08.0317 - Vehicle sales to tribal members Description Motor vehicles purchased by a tribe or an enrolled member of a federally recognized tribe are exempt from sales tax. In order to qualify, the buyer must provide to the seller on of the following: - 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. In addition, the seller must deliver the motor vehicle to the buyer. The seller must document the delivery by completing a declaration form, attesting to the delivery location and the enrollment status of the tribal member. The seller and buyer must sign the form. Delivery requirements do not apply if the sale is made to the tribe or tribal member in their Indian country. “Indian country” has the same meaning as provided in 1821 U.S.C. Sec. 1151. “Tribe” means a federally recognized tribe. “Tribal member” means an enrolled member of a federally recognized tribe. Purpose To clarify the documentation and delivery requirements necessary to support tax exempt sales of motor vehicles to tribes or tribal members in their Indian country. Taxpayer ($ in mi