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
  • Bay Mills Indian Community
  • Grand Traverse Band of Ottawa and Chippewa Indians
  • Hannahville Indian Community
  • Little River Band of Ottawa Indians
  • Little Traverse Bay Bands of Odawa Indians
  • Match-E-Be-Nash-She-Wish Band of Pottawatomi Indians (Gun Lake Tribe)
  • Nottawaseppi Huron Band of Potawatomi Indians
  • Pokagon Band of Potawatomi Indians
  • Saginaw Chippewa Indian Tribe of Michigan
  • 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 1/30/2012.

Updated 4/21/2009.

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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