63-3622Z — SALES BY INDIAN TRIBES

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622Z.  SALES BY INDIAN TRIBES. (1) There is hereby exempted from the
taxes imposed by this chapter sales occurring within the boundaries of an
Indian reservation located in Idaho when the business or enterprise is wholly
owned and operated by an Idaho Indian tribe identified in section 67-4001,
Idaho Code.
    (2)  As used in this section the word "reservation" means lands which are:
    (a)  Indian lands federally declared to be reservations because they are
    reserved for Indian tribes by treaty between Indian tribes and any
    territorial governments, state government, or the United States
    Government; or, established by acts of the United States congress; or
    established by formal decision of the executive branch of the United
    States; or
    (b)  Held by an Idaho Indian tribe not holding lands which meet the
    definition of subsection (2)(a) of this section and are tribal lands held
    in trust by the United States for the use and benefit of such tribe but
    not placed in trust after the effective date of this act.