Trust Reform PPT for ABQ - Streamlined sales tax：对于美国精简销售税信托改革PPT.pptVIP

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2018-06-24 发布于四川
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Trust Reform PPT for ABQ - Streamlined sales tax：对于美国精简销售税信托改革PPT.ppt

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Trust Reform PPT for ABQ - Streamlined sales tax：对于美国精简销售税信托改革PPT

Tribal Government Services Education Health Care Law Enforcement Natural Resources Management Roads and Transportation Range of Services Similar to States Tribes Need Tax Revenue Tribal Government Sales and Use Taxes Tribal Governments have authority to collect sales and use taxes on transactions within reservations. Tribal motor fuel and tobacco taxes are common. Nevada tribes started sales taxes in 1980’s. In 2002, the Navajo Nation implemented a reservation wide sales tax. Navajo Reservation is the size of West Virginia. More tribes are implementing retail sales taxes and participating in tribal-state tax agreements. Tribal members make purchases from remote sellers. Uniform Sourcing Rules Streamlined Sales and Use Tax Agreement The member states agree to require sellers to source the sale of a product in accordance with the following provisions. a. When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location. b. When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser occurs -- the location indicated by instructions for delivery. Supreme Court Rules for Sales Taxes on Tribal Lands For products without “reservation generated value”: Tribe may collect tax when product is received by any purchaser on tribal land. (Colville) State may collect the tax when the product is received by a non-tribal member on tribal land. Dual Taxation. (Moe, Colville) State may not collect tax when product is received on tribal land by tribal member – both on-site and remote transactions. (Moe, Chickasaw, Warren Trading Post) Implications of Tribal Tax Rules for SSUTA Difficult to administer tax rules based on membership status within SSUTA geographical tax sourcing rules. SSUTA could unlawfully collect taxes on remote sales to tribal members. Pourier v. South Dakota Dept. of Revenue (2003) State forced to refund