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Texas Tax Code - TAX § 151.337. Sales by or to Indian Tribes

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) A taxable item sold, leased, or rented to, or stored, used, or consumed by, a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter.

(b) A taxable item sold, leased, or rented by a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter if the item is:

(1) made by a member of the Indian tribe;

(2) a cultural artifact of the Indian tribe; and

(3) sold at a location within the boundaries of a reservation or of trust land held by such an Indian tribe.

(c) The storage, use, or consumption of a taxable item acquired in a transaction exempted by Subsection (b) of this section is exempted from the use tax imposed by Subchapter D of this chapter  1 until the item is resold or subsequently transferred.

1 V.T.C.A., Tax Code § 151.101 et seq.
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Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.337. Sales by or to Indian Tribes - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-337/

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