Form R-1046 - Sales Tax Exemption Certifi Cate For Federally Recognized Indian Tribes And Enrolled Tribal Members Supremacy Clause Of The U.s. Constitution

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R-1046 (9/07)
Sales Tax Exemption Certifi cate for
Federally Recognized Indian Tribes
and Enrolled Tribal Members
Supremacy Clause of the U.S. Constitution
PLEASE PRINT OR TYPE
Enrolled Tribal Member Name
Federally Recognized Indian Tribe Name
Address
City
State
ZIP
The Supremacy Clause of the U.S. Constitution allows Federally Recognized Indian tribes and enrolled tribal members to
make tax-free purchases of tangible personal property, services, and rentals. To qualify for this exemption, the transaction
must meet the following criteria:
1. The tangible personal property, service, or rental must be purchased by and for the Indian tribe or an enrolled member
for use on the federally recognized Reservation or lands held in trust for the Indian tribe.
2. The property, service, or rental must be invoiced to the tribal government or enrolled tribal member and delivered to or
the services performed on the Reservation.
3. The vendor must deliver the property to the reservation either by the vendor’s vehicle or using a common or contract carrier.
Transactions that are not covered by the exemption include the following:
1. Property, services, or rentals obtained or performed outside the reservation.
2. Property, services, or rentals purchased by non-Indians or non-enrolled tribal members, even if delivered or performed
on the Indian Reservation.
3. Contractors and service providers may not use this exemption certifi cate to purchase property, services, or rentals tax-
free to be used on the Indian Reservation.
The purchaser certifi es that the property, service, or rental was delivered to or performed on the Indian Reservation and that
the purchaser is authorized to purchase on behalf of the Federally Recognized Indian Tribe or is an enrolled tribal member.
Signature
Authorized Purchaser Name (typed)
Title (if Tribal purchased)
This certifi cate must be retained by the vendor to document the exemption claimed and reported as a deduction.

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