701—282.4(423) Taxation of Native Americans.
	282.4(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.
	282.4(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).
[ARC 7717C, IAB 3/6/24, effective 4/10/24]