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Cdtfa 146 2017
Specific
reservation where ownership transfers.
Retailers located outside Indian country may sell to Indian purchasers who request delivery in Indian country. For a sale to qualify as a transfer
of title (ownership) in Indian country, both of the following conditions must be met:
• The contract of sale or other sales agreement cannot transfer ownership of the item to the purchaser before it is delivered in Indian
country; and
• The purchaser or purchaser’s agent cannot take possession...
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