2024 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5122 - Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians

42-5122. Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians

The taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income derived from any of the following:

1. Business activities performed by the Indian tribe, tribally owned business, tribal entity or affiliated Indian if the business activity takes place on the Indian reservation.

2. Business activities performed by a nonaffiliated Indian or non-Indian vendor on an Indian reservation for the Indian tribe, tribal entity or affiliated Indian.

3. Contracting activities performed on an Indian reservation by the Indian tribe, tribally owned business, tribal entity or affiliated Indian.

4. Contracting activities performed for the Indian tribe, tribally owned business, tribal entity or affiliated Indian on the Indian reservation by a nonaffiliated Indian or non-Indian contractor.

5. Retail sales of tangible personal property to the Indian tribe, tribally owned business, tribal entity or affiliated Indian if the sale of tangible personal property takes place on the Indian reservation. A sale is deemed to take place on the Indian reservation if the tangible personal property is ordered from and delivered on an Indian reservation.

6. The sale of a motor vehicle to an enrolled member of an Indian tribe who resides on the Indian reservation established for that Indian tribe.