Section TAX.01.16 — Imposition Of Sales Tax

(a) Imposition Of Sales Tax On Sale Of Personal Property. For the privilege of doing Business within the Tribal Lands, a Sales Tax is imposed upon all Sellers on the Gross Receipts from the Sale, Lease or Rental of Property, including accessories, components, attachments, parts, supplies and materials, sold, leased or rented on Tribal Lands, at a rate set forth in the Tax Regulations. The Tax Commission is authorized to change the rate of tax by adoption or amendment of Tax Regulations.

(b) Imposition Of Sales Tax On Services. For the privilege of doing Business within the Tribal Lands, a Sales Tax is imposed upon all Sellers upon the Gross Receipts from selling, performing or furnishing Services on Tribal Lands, at a rate set forth in the Tax Regulations. The Tax Commission is authorized to change the rate of tax by adoption or amendment of Tax Regulations. The Tax Regulations shall be approved by the Tax Commission and submitted to Tribal Council at the next regularly scheduled meeting for comment and input. If the Tribal council takes no action the regulations shall become effective following the meeting.

(c) Collection From Consumer. A Seller shall collect Taxes imposed by this Sales Tax Code from the Consumer.