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(a) “Retail sale” or “sale at retail” means a sale for any purpose other than resale in the regular course of business of tangible personal property.

(b) The delivery in the Tribe’s territory of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer or business in the Tribe’s territory, is a retail sale in the Tribe’s territory by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.

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 § 11-20-050.]