Tax & Accounting Blog

Better know a Tribal Tax: San Carlos Apache Indian Reservation, Arizona

Blog, Indirect Tax, ONESOURCE, Reuters Tax & Accounting News, Sales and Use Tax May 25, 2016

This is the initial installment of a series of blog posts intended to familiarize the reader with some unique tribal areas supported by Onesource. This post covers one of the more recent tribal areas now supported by Onesource, the San Carlos Apache Indian Reservation in Arizona. We added the San Carlos Apache authority in our May 2016 US content release at the request of one of our customers, who requested this tribal authority be supported.

The San Carlos Apache Indian reservation is located in Southeastern Arizona. The tribe imposes a sales tax on consumers who purchase goods or services occurring on or delivered to the reservation. Currently, the rate of sales tax in this authority is 4%. Companies who do business in the tribal area are responsible for collection of the tax and for remittance of the tax collected to the San Carlos Apache Department of Finance & Revenue. Also note that, for transactions involving non-tribal members, there may be state and county transaction privilege taxes which could apply.

Contact information for the tribe can be found at the following link:

http://www.sancarlosapache.com/Contact.htm

 

Written by Ted Stock