Tax Type
Retail Sales and Use Tax
Description
Sales by and to Indians residing on reservations
Topic
Taxability of Persons and Transactions
Date Issued
02-27-1987
February 27, 1987
Re: Request for Ruling/Sales and Use Tax
Dear ***********
This will reply to your letter of November 14, 1986, in which you question the application of the sales and use tax to certain transactions occurring on and off of the
The application of the tax to the transactions described in your letter is set forth in Virginia Regulation 630-10-49.1. This regulation represents the longstanding official policy of the department with respect to sales by and to Indians residing on reservations. In addition, I have enclosed a copy of a 1971 Opinion of the Attorney General, which is directly supportive of the department's policy. If you have any questions after reviewing the enclosed opinion, please do not hesitate to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner