Overview
In recognition of the fact that sales and purchases of tangible personal property involving American Indians and sales on Indian reservations are unique, this page is intended as a resource for information available regarding the proper application of tax for these transactions. The following regulations contain information that may be of interest:
Saracen Casino Resort is a state-licensed casino in Arkansas owned by the Quapaw Nation of Oklahoma. The Saracen Casino officially opened Oct. 15, 2020 with 2,000 slot machines and 35 table games on an 80,000-sq-ft gaming floor. One additional casino (the Lytton Rancheria of California’s casino in Contra Costa County) operated only Class II devices, which does not require a compact with the state. There are some tribes with ratified compacts that do not have a casino, and other tribes have had casinos in. Regular casinos, meanwhile, can exist on any other property. The total geographical area of reservation land equals 2.3% of the total area of the United States. Some tribes have multiple reservations allotted to them, while around 200 of the nation’s 550+ recognized Indian tribes have no land at all.
- Regulation 1521, Construction Contractors
- Regulation 1616, Federal Areas
- Regulation 1628, Transportation Charges
- Regulation 1667, Exemption Certificates
Publication 146, Sales to American Indians and Sales in Indian Country, is primarily a guide to the proper application of California's Sales and Use Tax Law to transactions occurring in Indian country in California that involve both Indians and non-Indians. Among other things, it includes information on transactions involving construction contractors and property used in self-governance as discussed below.
If you are an Indian residing in Indian country, or you are an Indian having a construction contract performed in Indian country, you may use the following exemption certificates to provide documentation to the retailer that the sale in question is to an Indian residing in Indian country.
- CDTFA-146-RES, Exemption Certificate and Statement of Delivery in Indian Country
- CDTFA-146-CC, Construction Contract Exemption Certificate and Statement of Delivery in Indian Country
Regulation 1616, Federal Areas, provides a sales and use tax exemption for sales of property used in tribal self-governance. To qualify for this exemption, all of the following criteria must be met:
- The sale must be to a tribal government of an Indian tribe that is officially recognized by the United States,
- The tribal government's Indian tribe does not have a reservation, or the principal place where the tribal government meets to conduct tribal business is not on the reservation because the reservation does not have a building or lacks essential utility services necessary to meet and conduct tribal business,
- The property is purchased by the tribal government for use in tribal self-governance, and
- Title to the property transfers and the property is delivered to the tribal government at the principal place where the tribal government meets to conduct tribal business.
Since the tribal government may take title and possession of property outside of Indian country and still qualify as an exempt transaction under the circumstances outlined above, a retailer may verify that the address at which title to the property will transfer is valid by examining the list below. This list contains tribal governments along with the address at which they meet to conduct tribal business that are outside Indian country. Additionally, the retailer should obtain an exemption certificate from the tribal government as supporting documentation for the exempt sale. Tribal governments may use CDTFA-146-TSG, Exemption Certificate – Property Used in Tribal Self-Governance and Statement of Delivery, as part of the necessary documentation to retailers that the sale meets the criteria for the exemption as outlined above.
Tribal Government Meeting Locations outside Indian Country
List of Eligible Tribal Governments and Eligible Delivery Locations Outside Indian Country
(Current as of June 24, 2020)
What does 0 pay in roulette. Each federally-recognized Indian tribe listed below has provided information to the CDTFA indicating that its tribal government is eligible for the exemption for property used in tribal self-governance provided by Regulation 1616. The location listed under each Indian tribe’s name is the location each tribe has identified as the principal place where that tribe’s tribal government meets to conduct tribal business outside Indian country. Delivery locations that no longer qualify are also listed at the bottom of this page.
California Valley Miwok Tribe
14807 Avenida Central
La Grange, CA 95329-9400
Office: 209-931-4567
Fax: 209-931-4333
14807 Avenida Central
La Grange, CA 95329-9400
Office: 209-931-4567
Fax: 209-931-4333
Cortina Band of Wintun Indians
570 6th Street
Williams, CA 95897
Office: 530-473-3274
570 6th Street
Williams, CA 95897
Office: 530-473-3274
Greenville Rancheria
410 Main Street
Greenville, CA 95947
Office: 530-284-7990
Fax: 530-284-7299
410 Main Street
Greenville, CA 95947
Office: 530-284-7990
Fax: 530-284-7299
Guidiville Indian Rancheria
401-B Talmage Road
Ukiah, CA 95482
Office: 707-462-3682
Fax: 707-462-9183
401-B Talmage Road
Ukiah, CA 95482
Office: 707-462-3682
Fax: 707-462-9183
Inaja Cosmit Band of Mission Indians
2005 S. Escondido Blvd.
Escondido, CA 95025
Office: 760-737-7628
Fax: 760-747-8568
2005 S. Escondido Blvd.
Escondido, CA 95025
Office: 760-737-7628
Fax: 760-747-8568
Ione Band of Miwok Indians
9252 Bush Street, Suite 3
Plymouth, CA 95669
Office: 209-245-5800
Fax: 209-245-3112
9252 Bush Street, Suite 3
Plymouth, CA 95669
Office: 209-245-5800
Fax: 209-245-3112
Kashia Band of Pomo Indians of Stewarts Point Rancheria
1420 Guerneville Rd., Suite 1
Santa Rosa, CA 95403
Office: 707-591-0580
Fax: 707-591-0583
1420 Guerneville Rd., Suite 1
Santa Rosa, CA 95403
Office: 707-591-0580
Fax: 707-591-0583
Koi Nation of Northern California
705 College Avenue
Santa Rosa, CA 95404
Phone: 707-575-5586
Fax: 707-575-5506
705 College Avenue
Santa Rosa, CA 95404
Phone: 707-575-5586
Fax: 707-575-5506
Mechoopda Tribe of Chico Rancheria
125 Mission Ranch Blvd.
Chico, CA 95926
Office: 530-899-8922
125 Mission Ranch Blvd.
Chico, CA 95926
Office: 530-899-8922
Scotts Valley Band of Pomo Indians
1005 Parallel Dr.
Lakeport, CA 95453
Office: 707-263-4220
1005 Parallel Dr.
Lakeport, CA 95453
Office: 707-263-4220
Tejon Indian Tribe
1731 Hast-Acres Dr., Suite 108
Bakersfield, CA 93309
Office 661-834-8566
1731 Hast-Acres Dr., Suite 108
Bakersfield, CA 93309
Office 661-834-8566
Wilton Rancheria
9728 Kent St.
Elk Grove, CA 95624
Office: 916-683-6000
Fax: 916-683-6015
9728 Kent St.
Elk Grove, CA 95624
Office: 916-683-6000
Fax: 916-683-6015
Tribal Governments and Delivery Locations Previously Approved That No Longer Qualify
California Valley Miwok Tribe (Qualified 3/20/15 through 10/11/19)
4620 Shippee Lane
Stockton, CA 95212
4620 Shippee Lane
Stockton, CA 95212
California Valley Miwok Tribe (Qualified through 3/20/15)
10601 N. Escondido Pl.
Stockton, CA 95212
10601 N. Escondido Pl.
Stockton, CA 95212
Enterprise Rancheria (Landless until 10/30/19)
2133 Monte Vista Ave.
Oroville, CA 95966
Office: 530-532-9214
Fax: 530-532-1768
2133 Monte Vista Ave.
Oroville, CA 95966
Office: 530-532-9214
Fax: 530-532-1768
Federated Indians of Graton Rancheria (Landless until 11/5/13)
6400 Redwood Dr., Suite 300
Rohnert Park, CA 94928
Office: 707-566-2288
Fax: 707-566-2291
6400 Redwood Dr., Suite 300
Rohnert Park, CA 94928
Office: 707-566-2288
Fax: 707-566-2291
Scotts Valley Band of Pomo Indians (Qualified through 3/13/15)
301 Industrial Ave.
Lakeport, CA 95453
301 Industrial Ave.
Lakeport, CA 95453
Wilton Rancheria (Qualified through 3/13/15)
9300 W. Stockton Blvd., Suite 200
Elk Grove, CA 95758
9300 W. Stockton Blvd., Suite 200
Elk Grove, CA 95758
How to make money on craps. Please contact us if you believe your tribal government is eligible for the exemption discussed above and your tribal government is not on the list of eligible tribal governments. To be added to the list, please provide:
- the name of the tribe
- the name, address and telephone number of the contact person
- The address of the qualifying location, and
- An explanation why your tribal government is eligible for the exemption.
The information may be provided via email or a letter to the following address:
Does A Casino Have To Be On Indian Land Trust
California Department of Tax and Fee AdministrationBusiness Taxes Committee (MIC:50)
PO Box 942879
Sacramento, CA 94279-0050
Resources
Tribal Consultation Policy
In 2011, Governor Edmund G. Brown Jr. issued Executive Order B-10-11 requiring all State of California agencies to encourage communication and consultation with California Indian Tribes. Accordingly, the CDTFA has adopted the Tribal Consultation Policy (TCP) to memorialize its commitment to strengthening and sustaining government-to-government relationships between California Indian Tribes and the State.
Examining the effects of casinos after at least four years of operation, the authors find that positive changes include: young adults moving back to reservations, fueling an 11.5 percent population increase; adult employment increasing by 26 percent; and a 14 percent decline in the number of working poor. In counties with or near a casino, the employment- to- population ratio has increased and mortality has declined.
Indian tribes are sovereign nations under federal law, and states may not enforce their civil codes on reservations within a state's borders. After the federal government gave tribes more control over their economic development, some began operating gaming places that conflicted with state and local laws. A number of states challenged these operations, but a series of Supreme Court cases were decided in the tribes favor. To clarify the law, the Indian Gaming Regulatory Act was passed in 1988. Tribes could operate full-scale casino gambling on reservations in any state that allowed such gambling anywhere within its borders, provided the details of the operation were set forth under a tribal-state compact. In The Social and Economic Impact of Native American Casinos (NBER Working Paper No. 9198), authors William Evans and Julie Topoleski summarize the history of Indian casinos over the last 20 years and examine their effect on employment, poverty, and crime.
As the authors point out, the 'speed with which Indian-owned gaming operations have developed is staggering,' suggesting that there was 'an incredible pent-up demand for casino-style gaming' in the United States. In Connecticut for example, a federal court ruled that because the state allowed nonprofit organizations to have casino nights as fundraisers, it had to allow the Mashantucket Pequots to add table games to its bingo operations. In 1991, the tribe expanded its bingo hall into a casino. It now runs Foxwoods, the largest casino in the worls. In 1992 the Pequots offered the state either $100 million a year or 25 percent of its slot machine take, whichever was greater, provided the state would allow it, but not any other group, to install slot machines. The agreement was modified to allow the Mohegan tribe to operate slot machines after it received federal recognition. According to the authors, payments from the tribes were estimated to be in excess of $350 million in 2002, and 'effectively prevented the state from granting a license for a proposed non-Indian casino in the Bridgeport area.'
Does A Casino Have To Be On Indian Land Act
Nationwide, 'half of the Indians on or near reservations now belong to tribes that have opened Las Vegas-style casinos.' Many of these are in rural areas and draw from clienteles who drive an hour or so to get to the casino. The casinos have changed the economic climate in and around the reservations. Examining the effects of casinos after at least four years of operation, the authors find that positive changes include: young adults moving back to reservations, fueling an 11.5 percent population increase; adult employment increasing by 26 percent; and a 14 percent decline in the number of working poor. In counties with or near a casino, the employment- to- population ratio has increased and mortality has declined.
The negative changes include about a 10 percent increase in auto thefts, larceny, violent crime, and bankruptcy in counties four years after a casino has opened, and an increase in bankruptcies within 50 miles of a new casino. The authors caution against applying their results too generally. Job generation 'does not necessarily mean that granting reservations a monopoly in a particular industry is also a desirable policy,' and because casino profits are not taxable, 'their presence in many states possibly diverts funds from a taxable activity.' Finally, little is known about the distribution of benefits. 'In many cases,' the authors point out, 'most of the people employed by casinos are not Native Americans.'
Does A Casino Have To Be On Indian Land
-- Linda Gorman