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Ponca Tribe of Nebraska Tribal Code

PTN Code § 12-2-1
Section 12-2-1. Definitions

(1) “Consumer” is defined to mean and include any person, regardless of race, who consensually purchases, receives or comes into possession of goods from a retailer located on Ponca trust land.

(2) “Goods” is defined to mean and include all tangible personal property of every kind and description. “Goods” shall not include any natural or artificial gas, electricity, water, or any other utility or public service by telephone and telegraph companies or services and rental charges having any connection with the transmission of any messages.

(3) “Non-taxable retailer” is defined to mean and include by small or home-based Retailers with annual sales of less than $10,000 or with continuous operation of less than seven (7) days in duration, including but not limited to vendors at powwows or similar cultural events, school concession stands, community-based fundraisers, and local food vendors.

(4) “Person” is defined to mean and include any natural person, company, tribally owned corporation, partnership, corporation, commission, government agency, joint venture, association, trust, or other political or identifiable entity to which this Title can be applied.

(5) “Retailer” is defined to mean and include any person in the ordinary course of business who sells or rents any goods Ponca trust land to another person.

(6) “Sale” or “sales” or their derivatives is defined to mean and include all sales, barters, trades, exchanges, or other transfers of ownership for value of goods from a retailer to any person no matter how characterized and the rental, leasing, or other transfer of actual or constructive possession and right to use goods for value received from a retailer to any person no matter how characterized.

Ponca Tribe of Nebraska Code § 12-2-1, PTN Code § 12-2-1



PTN Code § 12-2-2
Section 12-2-2. Tax on Sales of Goods

There is hereby levied upon the sale of goods on Ponca trust property a tax equal to five percent (5%) of the actual sales price thereof exclusive of any rebate. If a sale is consummated by trade, barter, or exchange for anything other than money, the tax shall be computed at the fair market value of the property sold.

Ponca Tribe of Nebraska Code § 12-2-2, PTN Code § 12-2-2




PTN Code § 12-2-3
Section 12-2-3. Exceptions

The tax imposed by Section 12-2-2 of this Title shall not apply to sales by non-taxable retailers or to the sale of gasoline, tobacco, prepackaged foodstuffs, medical supplies, medicines or pharmaceutical products, tickets or admissions to events, entry fees, or games of chance. The tax shall apply to the sale of prepared foods.

Ponca Tribe of Nebraska Code § 12-2-3, PTN Code § 12-2-3




PTN Code § 12-2-4
Section 12-2-4. Impact of Tax

The impact of the tax levied imposed by Section 12-2-2 of this Article is declared to be on the Consumer and shall be added to the purchase price of the goods sold and recovered from the Consumer.

Ponca Tribe of Nebraska Code § 12-2-4, PTN Code § 12-2-4




PTN Code § 12-2-5
Section 12-2-5. Payment of Tax

Every Retailer shall submit to the Ponca Tax Commission twenty (20) days following the end of each month in which the sale of goods occurred a report showing the gross amount of the sale of goods made by said retailer and the amount of tax collected pursuant to Section 12-2-2 of this Article. Every retailer shall remit the taxes collected pursuant to Section 12-2-2 of this Title at the same time the report is submitted.

Ponca Tribe of Nebraska Code § 12-2-5, PTN Code § 12-2-5




PTN Code § 12-2-6
Section 12-2-6. Permit System

The Ponca Tax Commission is hereby authorized to establish, by rule, a sales tax permit system for all Retailers to aid in enforcement of this Title.

Ponca Tribe of Nebraska Code § 12-2-6, PTN Code § 12-2-6

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