Tax Exemption for Sales to Tribes
Fill out this form if you sell tangible personal property or services to tribal members, tribes, tribal enterprises, or a spouse of a tribal member with delivery in their Indian country.
Treaty Fishery Tax Exemption Certificate
This document is to be completed by the Tribe, Tribal member, or Intertribal organization whenever claiming an exemption from sales tax for purchases of Treaty Fishery items.
Private Party Selling a Motor Vehicle to Tribes
A use tax exemption will apply if all the following criteria are met:
- The private party sells a motor vehicle to a tribal member, tribe, tribal enterprise, or a spouse of a tribal member.
- The buyer shows the Department of Licensing their tribal proof.
- The private party delivers the motor vehicle to the buyer’s Indian country within Washington state. This Indian country must be located within Washington state boundaries.
- The buyer must keep this form and present it to the Department of Licensing Agent to document the exempt sale.
- In this form, a buyer is a tribal member, tribe, tribal enterprise, or a spouse of a tribal member who buys the motor vehicle from a private party.
Declaration for a Dealer Selling a Motor Vehicle to Tribes
If all of the following criteria are met, then a tax exemption will apply:
- The dealer sells motor vehicle to a tribal member, tribe, tribal enterprise, or a spouse of a tribal member.
- The buyer shows the dealer their tribal proof.
- The dealer delivers the motor vehicle to the buyer’s Indian country within Washington state.
- You, the dealer, can only use this form to document the sale.
- You must keep this form after the sale. In this form, a buyer is a tribal member, tribe, tribal enterprise, or a spouse of a tribal member who buys a motor vehicle from you.