Form 4766 - Request For Sales Or Use Tax Exemption For Federally Recognized Indian Tribes Located In Michigan - 2015 Page 3

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4766, Page 3
Instructions for form 4766, request for sales or use tax exemption
for federally recognized Indian tribes located in michigan
for use by tribes that do not have a tax agreement with michigan.
General Instructions. Tribe means the purchasing tribe.
taxes already paid or an exemption letter to be sent to the tribe
Reservation or Trust Lands means the tribe’s reservation or
to be presented to the seller at the time of purchase.
lands held in trust by the United States government on behalf
Line 20: If seeking a refund, enter the requested refund
of the tribe where located in Michigan.
amount. Be sure to include original receipts showing that
This form is intended to be used only by tribes that do not
Michigan sales tax was paid. Note that refunds under $1 will
have a tax agreement with the State of Michigan and that are
not be issued.
asserting an exemption from Michigan sales or use taxes based
part 2: aDDItIonal purchaser InformatIon
upon federal Indian doctrine principles.
Complete Part 2 only if the purchaser is a separate tribal entity.
Before submitting this form, read the Notice Regarding Sales
Line 22: If the user is a separate tribal entity, enter under
to Federally Recognized Indian Tribes or Their Qualifying
whose laws the entity is incorporated (Michigan, tribal, etc.).
Members on the Michigan Department of Treasury’s Native
American Web site at Once there,
Line 25: If applicable (unless the entity is a corporation), enter
select “Business Taxes” and then “Native American.”
all other owner(s), their principal addresses, and whether those
principal addresses are located on the tribe’s reservation or
part 1: purchasIng trIbe InformatIon
trust lands. Attach additional sheets if necessary.
Line 1. Federally recognized tribes located in Michigan that
part 3: seller InformatIon
do not have a tax agreement with Michigan are:
Line 31: Indicate whether the seller is an individual or a
• Keweenaw Bay Indian Community
retail business. If a retail business, identify the organizational
• Lac Vieux Desert Band of Lake Superior Chippewa
structure. Examples include being organized as a corporation,
Indians
a partnership, a sole proprietorship, or the tribe.
Line 11: Identification number for those vehicles/vessels
NOTE: If the organizational structure of the seller is
purchased that are required to be registered in Michigan. E.g.,
unknown, write “unknown” in the space provided. The
motor vehicles, watercraft, ORVs, etc.
Michigan Department of Treasury (Treasury) will attempt
Line 13: Examples of intended use include (but are not limited
to contact the seller to obtain this information. Where such
to) a truck for plowing snow, buses for transporting gaming
information is not obtainable, the request may be denied.
customers, beds for hospitals, etc.
Line 32: If the seller is a tribal retail business, identify whether
Lines 14-17: Identify whether the activity or physical location
or not the business is wholly owned by the tribe or its members.
is within the tribe’s legally recognized reservation boundaries
NOTE: If it is unknown whether the retail business if
or lands held in trust for the tribe by the United States
wholly owned by the tribe or tribal members, check the
Government. If the location is in Michigan but is somewhere
box “unknown.” Treasury will attempt to contact the seller
other than the tribe’s reservation or trust lands, check “Other
to obtain this information. Where such information is not
Michigan Location.” If the location is outside of Michigan,
obtainable, the request may be denied.
check “Out of State.”
Line 33: If the answer to line 31 is “yes,” list all of the owners
Line 14. Identify where each of the identified components of
of any organization structure other than a corporation. Attach
the transaction occurred. Some examples clarifying the various
additional sheets if necessary.
components are as follows:
NOTE: If all of the owners of any business other than a
Solicitation. Did the seller come to your location and solicit
corporation are unknown, write “unknown” in line 32.
the sale? Did you receive a solicitation in the mail?
Treasury will attempt to contact the seller to obtain this
Payment. Did you pay at the seller’s location? Did you send
information. Where such information is not obtainable, the
a check via mail? Did you charge via the telephone or the
request may be denied.
internet?
part 4: certIfIcatIon
Exchange of possession. Did the seller deliver the item to
The tribal representative authorized to make this purchase on
your location? Did the seller have the item delivered to your
behalf of the tribe must sign and date the request.
location by another party? Did you pick up the item from the
seller’s location?
Return the completed request to:
Line 16: Check each box that applies. For example, if the item
Michigan Department of Treasury
will be used on the tribe’s reservation, trust lands, and at other
PO Box 30427
Michigan locations, check all three boxes.
Lansing MI 48909
Line 18: Answer “yes” if the tribe expects to request
exemptions for similar purchases where all of the information
provided on this form also will apply.
Line 19: Indicate whether the tribe is seeking a refund for

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