| Michigan
Department of Treasury updates rules on taxability of sales
to Native Americans
The Michigan
Department of Treasury revised its policy about whether to
charge sales tax to Native Americans and Native American tribal
governments in 2003. Under the new rules, tribal government
entities and individual Native Americans whose communities
have "Tribal Agreements" with the Department of
Treasury may make tax-exempt purchases of vehicles if they
provide a Tribal Exemption Certificate (Form 3998) and a letter
of authorization from the State of Michigan.
- Detailed
information on the new 2003 ruling
 ,
with information about requirements for tax-free purchases
- Following
are the Native American communities with Tribal Agreements
for tax-free government entity puchases,
as listed on Form 3998
- Grand Traverse Band of Ottawa and Chippewa
Indians
- Bay
Mills Indian Community
-
Hannahville Indian Community
- Little
River Band of Ottawa Indians
- Little
Traverse Bay Bands of Odawa Indians
- Pokagon
Band of Potawatomi Indians and
- Sault
Ste. Marie Tribe of Chippewa Indians
- Following
are the Native American communities with Tribal Agreements
for tax-free purchases by individuals,
as listed on Form 3998
- Bay
Mills Indian Community
-
Hannahville Indian Community
- Little
River Band of Ottawa Indians and
- Pokagon
Band of Potawatomi Indians
Updated
4/5/2005.
Updated
6/3/2004.
Updated 4/15/2003.
The foregoing summary reflects information provided by
Michigan's Department of Treasury.
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