Current through Regsiter Vol. 46, No. 26, June 12, 2024
Rule 701-282.4 - Taxation of Native Americans(1)Definitions."Native Americans" means all persons who are descendants of and who are members of any recognized tribe.
"Settlement" means all lands recognized as a tribal government settlement or reservation within the boundaries of the state of Iowa.
(2)Use tax. Out-of-state purchases made by Native Americans that are purchased for use on a recognized settlement where delivery occurs on a settlement to Native Americans who are members of the tribe located on that settlement are exempt from tax. Out-of-state purchases made by Native Americans where delivery occurs off a recognized settlement are subject to tax even though purchased for use on a recognized settlement. More information on purchases that may be subject to sales tax is found in rule 701-285.8 (423).
This rule is intended to implement Iowa Code section 423.6(6).
Iowa Admin. Code r. 701-282.4
Editorial change: IAC Supplement 11/2/22Adopted by IAB March 6, 2024/Volume XLVI, Number 18, effective 4/10/2024