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Personal Sales Tax Exemption

Personal Sales Tax Exemption

The State of Kansas Revenue Ruling 19-2002-1 includes:

(7) Sales to Qualified Indians
(C) Sales by off-reservation retailers where delivery occurs on the reservation. Except for sales of motor vehicles that are discussed in paragraph (12) and have their own rules because of dealer licensing laws, sales tax shall not apply on sales made by off-reservation retailers when the property is delivered to and ownership of the property transfers from the off-reservation retailer to a Qualified Indian purchaser on his or her reservation or to an Indian tribe on its reservation. Sales tax shall apply to all other sales made by off-reservation retailers to others on the reservation.
Definition of “Qualified Indian”
(a) is duly registered on the tribal rolls of the Kickapoo Tribe of Kansas, Prairie Band Potawatomi Indians, Iowa Tribe of Kansas and Nebraska, or Sac & Fox Nations of Missouri;
(b) maintains a permanent residence on the reservation of his or her [enrolled] tribe that is located in whole or part in Kansas;
(c) purchases only for personal use or consumption and not for resale.