Skip to main content
Loading…
This section is included in your selections.

(a) “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

(b) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.

(c) A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.

Comment: This section was approved by Tribal Council Resolution No. 92-011, dated March 10, 1992, and ratified and codified as Title 12 by Tribal Council Resolution No. 94-023, dated July 12, 1994. All of Title 12, Sales and Use Tax Act, was removed to be inserted into existing Title 11, Taxation, pursuant to Tribal Council Resolution No. 95-____, dated ________, 1995.

[Res. 95, 1995; Res. 94-023, 1994; Res. 92-011, 1992. Prior Code § 11-20-045.]