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- Title
Collection of State Excise Taxes on Native American Reservations.
- Authors
Garrison, Larry R.
- Abstract
The article looks at the various legal determinations and state laws regarding the application of state excise taxes on motor vehicle fuel and cigarettes purchased in Indian reservations. Tribal members on reservations have the privilege of being exempted from paying state sales and other taxes. Thus, states do not have the authority to collect excise taxes on cigarettes or motor fuel bought on a reservation by tribal members. However, this exemption is not applicable to sales made to non-members of a tribe.
- Subjects
UNITED States; EXCISE tax laws; STATE taxation; NATIVE American reservations; TAX laws; TAX exemption
- Publication
Journal of State Taxation, 2005, Vol 23, Issue 3, p11
- ISSN
0744-6713
- Publication type
Article