State Sales Tax Updates for Tribal Members

A topic reviewed annually is the state sales exemption for Tribal Members.

Vickie Ackley, Tribal Treasurer, reminds Tribal Members to complete the annual Sales Tax exemption certificate (Form S-211E) as needed.

The Wisconsin Department of Revenue notes that sales of taxable products to a Tribal Member are not subject to Wisconsin sales or use tax if:

• The sales take place on the Tribal Member’s reservation, and
• The Tribal Member resides on that reservation.

However, sales of taxable products to a Tribal Member that take place off the Tribal Member’s reservation or which are sold to a Tribal Member who does not reside on his or her Tribal reservation are generally subject to Wisconsin sales or use taxes.

When a Tribal Member is making an exempt purchase, the Tribal Member should do one of the following to claim the exemption:

• Provide a properly completed exemption certificate (Form S-211E) to the seller. The Tribal Member should check the appropriate box under “other” and fill in his or her enrollment number and the reservation on which the Tribal Member is enrolled and resides.

• Provide the seller with (a) the Tribal Member’s enrollment number, (b) the Tribe of the enrolled Member, and (c) the reservation where the taxable product or service is furnished to the Tribal Member.

Form S-211E, is available online or at the Accounting office.